Recoverability of deferred tax assets
First written in FY2022. 1 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2026Update to the amount of deferred tax assets recognizedAnnual report
「Amount recognized in the consolidated financial statements for the current consolidated fiscal year Deferred tax assets ¥127.411 million」
Deferred tax assets increased from ¥100.233 million in the previous fiscal year to ¥127.411 million, and the uncertainty surrounding recoverability based on estimated future taxable income continues to be disclosed. - FY2026-H1Update to the amount of deferred tax assets recognized for the interim periodAnnual report
「Deferred tax assets ¥100.233 million ¥107.039 million」
The amount of deferred tax assets recognized was updated from ¥100.233 million at the end of March 2025 to ¥107.039 million at the end of September 2025. Recoverability based on estimates of future taxable income remains relevant. - FY2025-H1Decrease in the amount of deferred tax assets recognizedAnnual report
「Deferred tax assets ¥151.604 million ¥129.035 million」
Deferred tax assets declined from ¥151.604 million at the end of March 2024 to ¥129.035 million at the end of September 2024. The amount subject to recoverability assessment based on estimates of future taxable income has been updated. - FY2024Increase in the amount of deferred tax assets recognizedAnnual report
「Amount recognized in the consolidated financial statements for the current consolidated fiscal year Deferred tax assets ¥151.604 million」
Deferred tax assets increased from ¥56.483 million in the previous fiscal year to ¥151.604 million, and the company continues to disclose their recoverability, which depends on business plans and estimates of future taxable income. - FY2023RestatedAnnual report
「The timing and amount of taxable income may be affected by future changes in uncertain economic conditions. If the actual timing and amount differ from the estimates, this may have a material effect on the amount of deferred tax assets recognized in the consolidated financial statements for the following consolidated fiscal year and thereafter.」
The company continues to disclose the uncertainty surrounding the recoverability of deferred tax assets based on business plans and forecasts of the number of temporary staff placements. - FY2022First statedAnnual report
「The timing and amount of taxable income may be affected by future changes in uncertain economic conditions. If the actual timing and amount differ from the estimates, this may have a material effect on the amount of deferred tax assets recognized in the consolidated financial statements for the following consolidated fiscal year and thereafter.」
The company discloses the uncertainty surrounding the recoverability of ¥49.008 million in deferred tax assets, based on business plans and forecasts of the number of temporary staff placements and future taxable income.