Recoverability risk relating to deferred tax assets
First written in FY2022. 8 of 12 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 9 of 21 companies on the "Worse" side.
2 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「In the current consolidated fiscal year, the valuation allowance decreased by ¥121.858 million.」
Deferred tax assets increased from ¥152.017 million to ¥211.251 million, and the valuation allowance also decreased by ¥121.858 million, reducing the quantitative indication of uncertainty regarding recoverability from the previous fiscal year. - FY2026-H1RestatedAnnual report
「During the current interim consolidated accounting period, there were no material changes in the matters concerning business conditions, financial conditions and other items described in this interim report that management recognizes as major risks potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, nor in the “Business and Other Risks” described in the securities report for the previous consolidated fiscal year.」
It states that there have been no material changes regarding the recoverability risk of deferred tax assets. - FY2025WorsenedAnnual report
「Deferred tax assets ¥188.005 million ¥152.017 million」
Deferred tax assets declined from ¥188.005 million to ¥152.017 million, while the valuation allowance increased by ¥110.370 million. The figures indicate greater uncertainty regarding recoverability based on estimated future taxable income. - FY2025-H1RestatedAnnual report
「During the current interim consolidated accounting period, there were no material changes in the matters concerning business conditions, financial conditions and other items described in this interim report that management recognizes as major risks potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, nor in the “Business and Other Risks” described in the securities report for the previous consolidated fiscal year.」
It states that there have been no material changes regarding the recoverability risk of deferred tax assets. - FY2024Increase in the amount of deferred tax assets recognizedAnnual report
「Deferred tax assets ¥112.289 million ¥188.005 million」
Deferred tax assets increased from ¥112.289 million in the previous fiscal year to ¥188.005 million, while recoverability based on estimated future taxable income remained a key accounting estimate. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the matters described under “Business and Other Risks” in the annual securities report for the previous consolidated fiscal year.」
It states that there have been no material changes regarding the recoverability risk of deferred tax assets. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the matters described under “Business and Other Risks” in the annual securities report for the previous consolidated fiscal year.」
It states that there have been no material changes regarding the recoverability risk of deferred tax assets. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the matters described under “Business and Other Risks” in the annual securities report for the previous consolidated fiscal year.」
It states that there have been no material changes regarding the recoverability risk of deferred tax assets. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the matters described under “Business and Other Risks” in the annual securities report for the previous consolidated fiscal year.」
It states that there have been no material changes in the risk relating to the recoverability of deferred tax assets. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the matters described under “Business and Other Risks” in the annual securities report for the previous consolidated fiscal year.」
It states that there have been no material changes regarding the recoverability risk of deferred tax assets. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the matters described under “Business and Other Risks” in the annual securities report for the previous consolidated fiscal year.」
It states that there have been no material changes regarding the recoverability risk of deferred tax assets. - FY2022First statedAnnual report
「If changes arise that affect future forecasts of taxable income, changes in the recoverability of deferred tax assets may affect the financial position and operating results of the Group.」
It discloses the risk that the recoverability of deferred tax assets of ¥212.136 million may change as estimates of future taxable income change.