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Lihit Lab. (7975) · FactReframedLatest General Meetings of Shareholders (2026-04-28): "Restated"

Reduction in Statutory Effective Tax Rate

First written in FY2017-Q2. 2 of 4 entries say "Restated". Latest entry: 2026-04-28.

4entries
11years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2017-Q2 – FY2017-Q32016: 12017: 120172018: 020182019: 020192020: 020202021: 020212022: 020222023: 020232024: 020242025: 120252026: 1
Same theme, other companies
Deferred tax impact of statutory effective tax rate changes resulting from tax reformsA theme 11 companies write about · 1 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.

1 other company's latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. 2026-04-28RestatedGeneral Meetings of Shareholders

    「For temporary differences and other items expected to reverse in consolidated fiscal years beginning on or after 1 March 2027, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities has been changed from the previous 30.6% to 31.5%. The impact of this change in the statutory effective tax rate is immaterial.」

    The company continues to disclose the change in the statutory effective tax rate from 30.6% to 31.5% due to the special defense corporation tax and the immaterial impact of the change.
  2. FY2026-H1ReframedAnnual report

    「Accordingly, the statutory effective tax rate used to calculate deferred tax assets and deferred tax liabilities relating to temporary differences and other items expected to reverse in consolidated fiscal years beginning on or after 1 March 2027 will be changed from 30.6% to 31.5%.」

    The disclosure has changed from the previous reduction in the statutory effective tax rate to an increase from 30.6% to 31.5% due to the special corporate defense tax. The impact is described as immaterial.
  3. FY2017-Q3RestatedAnnual report

    「As a result of this tax-rate change, net deferred tax liabilities decreased by ¥15.218 million, deferred income taxes decreased by ¥1.834 million, and the valuation difference on other available-for-sale securities increased by ¥10.485 million.」

    The company continues to disclose the change reducing the statutory effective tax rate to 30.9% or 30.6%, and also presents the impact of the tax-rate change for the cumulative period of the current quarter.
  4. FY2017-Q2First statedAnnual report

    「For temporary differences expected to reverse in the consolidated fiscal years beginning 1 March 2017 and 1 March 2018, the rate will be reduced from the previous 32.2% to 30.9%. For temporary differences expected to reverse in the consolidated fiscal years beginning 1 March 2019 and thereafter, the rate will be 30.6%.」

    Due to tax reform, the future changes in the statutory effective tax rate used to calculate deferred tax assets and liabilities are disclosed.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Lihit Lab. yet. It last moved in the General Meetings of Shareholders of 2026-04-28: "Restated".
News
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Reduction in Statutory Effective Tax Rate | LIHIT LAB.,INC. (7975) | Komori