Ukai (7621) · RiskRestated
Recoverability of deferred tax assets and the risk of reversal
First written in FY2020. 1 of 2 entries say "Restated". Latest entry: FY2022.
2entries
3years
0from disclosures
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Risk of a Reduction in Deferred Tax Assets Due to Changes in Taxable Income, Company Classification, and Tax RatesA theme 1 companies write about · 1 as a headwind · 0 as a tailwind
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Full recordFilings, disclosures and news, newest first
- FY2022RestatedAnnual report
「• Deferred tax assets are recognised within the range of taxable income for the past 3 years and the current fiscal year, together with taxable income reasonably estimated under the business plan. • Reviews are conducted as appropriate based on changes in the business environment and other factors.」
The company continues to recognise deferred tax assets based on taxable income and the business plan and to review their recoverability in response to changes in the business environment. - FY2020First statedAnnual report
「Reversal of deferred tax assets due to lower taxable income, a change in the company's classification, and tax-rate changes resulting from tax reforms.」
The company has identified for the first time as a major risk the possibility that deferred tax assets will decline and net income or loss will fluctuate due to lower taxable income, a change in the company's classification and tax-rate changes.