Tax burden and loss recognition arising from a review of the recoverability of deferred tax assets
First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023-Q3RestatedAnnual report
「As it is extremely difficult to predict the future course of the infection and when it will subside, the company makes accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the effects will continue for a certain period during the fiscal year, taking into account government announcements based on various sources of information and related media reports.」
The company reconfirmed its policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the effects of the COVID-19 pandemic will continue for a certain period. - FY2023-Q2RestatedAnnual report
「As it is extremely difficult to predict the future course of the infection and when it will subside, the company makes accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the effects will continue for a certain period during the fiscal year, taking into account government announcements based on various sources of information and related media reports.」
The company reconfirmed its policy of making accounting estimates, including the recoverability of deferred tax assets, on the assumption that the COVID-19 pandemic will continue. - FY2021MaterialisedAnnual report
「Following a careful review of the recoverability of deferred tax assets, the company recorded ¥141 million in adjustments to income taxes, including the reversal of deferred tax assets, resulting in ¥292 million, compared with net income of ¥140 million in the same period of the previous year.」
The company reviewed the recoverability of deferred tax assets and recorded ¥141 million in adjustments to income taxes, resulting in a net loss of ¥292.806 million.