Increase in tax expense from reviewing the recoverability of the subsidiary’s deferred tax assets
First written in FY2018-Q1. 8 of 10 entries say "Worsened", first in FY2018-Q3. Latest entry: 2026-05-12.
VIA Holdings moved to the "Worse" side of this theme in 2018, 7 years before the typical company in this theme (2025).
The whole theme swung hardest in 2026: 10 of 13 companies on the "Worse" side.
8 other companies' latest entry also says "Worsened".
- 2026-05-12WorsenedOccurring Fact
「As a result, a portion of the deferred tax assets was reversed and recognized as income taxes adjustments. Accordingly, ¥145 million of income taxes adjustments was recognized in the fourth quarter of the current consolidated fiscal year.」
The company disclosed the partial reversal of deferred tax assets and recognition of ¥145 million in income taxes adjustments based on its outlook for future performance and other factors. - FY2025WorsenedAnnual report
「The valuation allowance increased by ¥250 million. The main factors were increases of ¥124 million in the valuation allowance for tax loss carryforwards and ¥105 million in the valuation allowance for allowance for doubtful accounts.」
The valuation allowance increased by ¥250 million during the fiscal year, and the valuation allowances for tax loss carryforwards and allowance for doubtful accounts increased. - FY2023WorsenedAnnual report
「The valuation allowance increased by ¥339 million. The main factors were increases of ¥172 million in the valuation allowance for tax loss carryforwards and ¥253 million in the valuation allowance for allowance for doubtful accounts, partly offset by decreases of ¥32 million in the valuation allowance for impairment losses and ¥40 million in the valuation allowance for asset retirement obligations.」
The valuation allowance for companies subject to the group tax sharing system increased by ¥339 million, and the deferred tax assets remained fully offset by a valuation allowance. - FY2021WorsenedAnnual report
「The valuation allowance increased by ¥2,266 million. The increase was mainly attributable to the additional recognition of valuation allowances of ¥716 million for allowance for doubtful accounts, ¥542 million for impairment losses on shares of subsidiaries, ¥132 million for impairment losses, and ¥922 million for tax loss carryforwards.」
The increase in the valuation allowance expanded from ¥530 million in the previous fiscal year to ¥2,266 million, and deferred tax assets fell to zero. - FY2020WorsenedAnnual report
「The valuation allowance increased by ¥530 million. The increase was mainly attributable to the additional recognition of a ¥161 million valuation allowance for impairment losses on shares of affiliates and a ¥353 million valuation allowance for tax loss carryforwards.」
The valuation allowance increased by ¥530 million, and additional allowances were recognized for impairment losses on shares of affiliates and tax loss carryforwards. - FY2019WorsenedAnnual report
「The valuation allowance increased by ¥1,100 million. The increase was mainly attributable to the additional recognition of valuation allowances of ¥504 million for impairment losses on shares of subsidiaries, ¥328 million for impairment losses on fixed assets, and ¥302 million for tax loss carryforwards.」
The valuation allowance for deferred tax assets increased by ¥1,100 million, and additional allowances were recognized for impairment losses on shares of subsidiaries, impairment losses and tax loss carryforwards. - FY2018WorsenedAnnual report
「Due mainly to the reassessment of the recoverability of deferred tax assets, tax expenses for the consolidated fiscal year increased by ¥603 million from the previous fiscal year.」
The increase in tax expenses due to the reassessment of the recoverability of deferred tax assets and other factors amounted to ¥603 million for the full fiscal year. - FY2018-Q3WorsenedAnnual report
「In tax-effect accounting, tax expense for the cumulative third quarter of the current consolidated fiscal year increased by ¥448 million year on year, mainly due to the impact of a review of the recoverability of deferred tax assets and other factors.」
The year-on-year increase in tax expense due to a review of the recoverability of deferred tax assets and other factors was ¥448 million. - FY2018-Q2RestatedAnnual report
「In tax-effect accounting, tax expense for the cumulative second quarter of the current consolidated fiscal year increased by ¥168 million year on year, mainly due to the impact of a review of the recoverability of deferred tax assets and other factors.」
The increase in tax expense due to a review of the recoverability of deferred tax assets and other factors continues to be disclosed. - FY2018-Q1First statedAnnual report
「In tax-effect accounting, tax expense for the cumulative first quarter of the current consolidated fiscal year increased year on year, mainly due to the impact of a review of the recoverability of deferred tax assets at a subsidiary at the beginning of the previous fiscal year.」
The disclosure states that tax expense increased year on year due to the impact of a review of the recoverability of deferred tax assets at a subsidiary and other factors.