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Capita (7462) · RiskRestatedLatest Revision of earnings forecasts (2026-05-14): "Mitigated"

Recoverability of Deferred Tax Assets

First written in FY2020. 4 of 6 entries say "Restated". Latest entry: 2026-05-14.

6entries
7years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020 – FY20252020: 120202021: 120212022: 020222023: 120232024: 120242025: 120252026: 12026
Same theme, other companies
Risk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assetsA theme 319 companies write about · 315 as a headwind · 6 as a tailwind

The whole theme swung hardest in 2020: 20 of 61 companies on the "Worse" side.

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 321 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-05-14MitigatedRevision of earnings forecasts

    「After carefully examining the recoverability of deferred tax assets in light of the fiscal year ended March 2026 and the outlook for future results, we recorded the portion expected to be recovered. Accordingly, we recorded a tax-effect adjustment of negative ¥96 million (a negative amount represents income) for the fiscal year ended March 2026.」

    The company recognized the recoverable portion of deferred tax assets and recorded a ¥96 million tax benefit. This indicates that part of the recoverability risk has decreased, but not that the risk as a whole has been eliminated.
  2. FY2025RestatedAnnual report

    「However, if our forecasts of future taxable income change and we determine that part or all of the deferred tax assets cannot be recovered, reducing the deferred tax assets could affect our financial position and operating results.」

    The recoverability risk of deferred tax assets due to changes in forecasts of future taxable income continues to be disclosed.
  3. FY2024RestatedAnnual report

    「However, if our forecasts of future taxable income change and we determine that part or all of the deferred tax assets cannot be recovered, reducing the deferred tax assets could affect our financial position and operating results.」

    The recoverability risk of deferred tax assets due to changes in forecasts of future taxable income continues to be disclosed.
  4. FY2023RestatedAnnual report

    「However, if our forecasts of future taxable income change and we determine that part or all of the deferred tax assets cannot be recovered, reducing the deferred tax assets could affect our financial position and operating results.」

    The recoverability risk of deferred tax assets due to changes in forecasts of future taxable income continues to be disclosed.
  5. FY2021RestatedAnnual report

    「However, if our forecasts of future taxable income change and we determine that part or all of the deferred tax assets cannot be recovered, reducing the deferred tax assets could affect our financial position and operating results.」

    The recoverability risk of deferred tax assets associated with changes in estimated future taxable income continues to be disclosed.
  6. FY2020First statedAnnual report

    「However, if our forecasts of future taxable income change and we determine that part or all of the deferred tax assets cannot be recovered, reducing the deferred tax assets could affect our financial position and operating results.」

    A new accounting risk is described in which deferred tax assets may be reduced due to changes in estimated future taxable income.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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No upcoming earnings preview for Capita yet. It last moved in the Revision of earnings forecasts of 2026-05-14: "Mitigated".
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Recoverability of Deferred Tax Assets | CAPITA Inc. (7462) | Komori