Recoverability Risk for Deferred Tax Assets
First written in FY2017. 12 of 16 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2026MitigatedAnnual report
「当連結会計年度の評価性引当額が838百万円減少しております。この減少の主要な内容は、棚卸資産評価損に係る評価性引当額の減少額174百万円、繰越欠損金に係る評価性引当額の減少額366百万円によるものであります。」
評価性引当額は前年度末の5,483百万円から4,644百万円へ838百万円減少した。繰延税金資産の回収可能性に関する評価性引当の減少を記載している。 - 2026-05-12MaterialisedOccurring Fact
「Based on estimates of future taxable income as of the current date, we reviewed the recoverability of deferred tax assets and, as a result, reversed deferred tax assets and recorded ¥545 million as income taxes—deferred.」
A review of recoverability based on estimates of future taxable income led to the reversal of deferred tax assets and the recording of ¥545 million as income taxes—deferred. - FY2025Increase in deferred tax assets and valuation allowanceAnnual report
「当連結会計年度の評価性引当額が596百万円増加しております。この増加の主要な内容は、税務上の繰越欠損金の増加によるものであります。」
繰延税金資産の純額は前年度の560百万円から821百万円へ増加した一方、評価性引当額は4,887百万円から5,483百万円へ増加した。 - FY2022-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと整理している。 - FY2022-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと整理している。 - FY2021-Q3RestatedAnnual report
「During the current third-quarter consolidated cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the preceding fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと整理している。 - FY2021-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと再確認している。 - FY2020-Q3RestatedAnnual report
「During the nine-month cumulative consolidated period under review, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと再確認している。 - FY2020-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと整理している。 - FY2020-Q1RestatedAnnual report
「当第１四半期連結累計期間において、新たな事業等のリスクの発生、または、前事業年度に記載した事業等のリスクについての重要な変更はありません。」
繰延税金資産の回収可能性リスクについて、重要な変更がないと整理している。 - FY2019-Q3RestatedAnnual report
「During the nine-month cumulative consolidated period under review, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと整理している。 - FY2019-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと整理している。 - FY2019-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと整理している。 - FY2018-Q3RestatedAnnual report
「During the nine-month cumulative consolidated period under review, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと整理している。 - FY2018-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性リスクについて、重要な変更がないと整理している。 - FY2017First statedAnnual report
「The recoverability of deferred tax assets depends on forecasts of future taxable income, but those forecasts may change depending on market conditions for our products, the status of our business activities and other factors.」
Changes in future taxable income due to product-market conditions and business activities may result in the reversal of deferred tax assets or the recognition of expenses.