Recoverability of Deferred Tax Assets
First written in FY2023. . Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2026Increase in deferred tax assetsAnnual report
「Deferred tax assets recognized on the consolidated balance sheet 196,309 212,593」
Deferred tax assets increased from ¥196.31 million in the previous fiscal year to ¥212.59 million. The possibility of a write-down due to deteriorating store profitability or other factors continues to be described as an accounting risk. - FY2025Lower deferred tax asset balanceAnnual report
「Deferred tax assets recognized on the consolidated balance sheet 233,413 196,309」
Deferred tax assets decreased from ¥233.41 million in the previous fiscal year to ¥196.31 million. The possibility of a write-down due to deteriorating store profitability or other factors continues to be described as an accounting risk. - FY2024Lower deferred tax asset balanceAnnual report
「Deferred tax assets recognized on the consolidated balance sheet 332,726 233,413」
Deferred tax assets decreased from ¥327.73 million in the previous fiscal year to ¥233.41 million, while the possibility of a write-down due to deteriorating store profitability or other factors continues to be described as a significant accounting risk. - FY2023First statedAnnual report
「Deferred tax assets of the Group are recognized to the extent that it is considered probable that deductible temporary differences will reduce future tax payments. The recoverability of deferred tax assets is assessed based on future business plans, the history of taxable income and tax planning. The assumptions used in these estimates involve uncertainty. If deferred tax assets need to be written down in future due to a deterioration in store profitability resulting from unexpected changes in the business environment or other factors, this could affect the Group's results and financial position from the next consolidated fiscal year onward.」
The company recognized deferred tax assets of ¥332.726 million and, for the first time, independently described the possibility that they may need to be written down in the future due to deteriorating store profitability or other factors as a risk related to significant accounting estimates.