Recoverability Risk Relating to Deferred Tax Assets
First written in FY2021. 12 of 13 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2027-H1RestatedAnnual report
「During the current interim accounting period, there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual 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扱われている。 - FY2026-H1RestatedAnnual report
「During the current interim accounting period, there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual 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扱われている。 - FY2025-H1RestatedAnnual report
「During the current interim accounting period, there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual 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扱われている。 - FY2025-Q1RestatedAnnual report
「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual 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扱われている。 - FY2024-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for 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扱われている。 - FY2024-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for 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扱われている。 - FY2024-Q1RestatedAnnual report
「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual 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扱われている。 - FY2023RestatedAnnual report
「We recognize deferred tax assets for deductible temporary differences on the assumption that we will consistently generate sufficient taxable income in the future. However, if internal or external factors make it difficult to secure the assumed taxable income, the resulting reversal could affect our operating results and other financial measures.」
将来の課税所得を前提とする繰延税金資産について、課税所得の確保が困難になった場合の取崩しによる業績影響を継続して記載している。 - FY2023-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for 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扱われている。 - FY2023-Q1RestatedAnnual report
「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual 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扱われている。 - FY2022-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for 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扱われている。 - FY2022-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for 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扱われている。 - FY2021First statedAnnual report
「We recognize deferred tax assets for deductible temporary differences on the assumption that we will consistently generate sufficient taxable income in the future. However, if internal or external factors make it difficult to secure the assumed taxable income, the resulting reversal could affect our operating results and other financial measures.」
The company identifies the risk that deferred tax assets based on future taxable income may need to be reversed if securing sufficient taxable income becomes difficult.