Worth reading
64In focus
Scored from 4 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
281
¥ millionWording
Conditional
How definitive the wording is.Decision and Details
Recognition of a gain on income taxes—deferred
Period CoveredFourth-quarter consolidated accounting period and consolidated fiscal year ending March 2026
ImplementationFourth-quarter consolidated accounting period of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026) (actual)
AmountFourth-quarter consolidated accounting period of the fiscal year ending March 2026: income tax adjustment gain of ¥281 million; consolidated fiscal year ending March 2026: income tax adjustment gain of ¥376 million
Reason
The result of estimating future taxable income as of the current date and reviewing the recoverability of deferred tax assets at the consolidated subsidiaries 阿爾賽（蘇州）無機材料有限公司 and 阿爾美（蘇州）科技有限公司
Impact on Business Performance
Reflected in the “Summary of Consolidated Financial Results for the Fiscal Year Ending March 2026 (Japanese GAAP),” announced today
| Item | Details |
|---|---|
| Matter Covered | Recognition of a gain on income taxes—deferred |
| Implementation Date | Fourth-quarter consolidated accounting period of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026) (actual) |
| Period Covered | Fourth-quarter consolidated accounting period and consolidated fiscal year ending March 2026 |
| Amount | Fourth-quarter consolidated accounting period of the fiscal year ending March 2026: income tax adjustment gain of ¥281 million; consolidated fiscal year ending March 2026: income tax adjustment gain of ¥376 million |
| Impact on Business Performance | Reflected in the “Summary of Consolidated Financial Results for the Fiscal Year Ending March 2026 (Japanese GAAP),” announced today |
| Reason | The result of estimating future taxable income as of the current date and reviewing the recoverability of deferred tax assets at the consolidated subsidiaries 阿爾賽（蘇州）無機材料有限公司 and 阿爾美（蘇州）科技有限公司 |
Items this document does not state (6)
Decision-Making BodyDecision DateQuantity / scaleGoverning RuleRelated previous disclosuresFuture plans
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The result of estimating future taxable income as of the current date and reviewing the recoverability of deferred tax assets.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.