Recoverability Risk for Deferred Tax Assets
First written in FY2016. 3 of 6 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 17 of 43 companies on the "Worse" side.
9 other companies' latest entry also says "Mitigated".
- FY2025MitigatedAnnual report
「This was because, in the previous fiscal year, the Company decided to dissolve and liquidate 2 consolidated subsidiaries with negative net assets and to sell real estate that had been impaired in prior years, resulting in the recognition of deferred tax assets of ¥1,200 million, which were reversed in the current fiscal year when they were realised.」
Deferred tax assets of ¥1,200 million recognised in the previous fiscal year were realised and reversed in the current fiscal year. Deferred tax assets at the end of the fiscal year were ¥95 million. - FY2024-Q3Planned recognition of deferred tax assetsAnnual report
「In the fourth quarter of the fiscal year ended March 2024, the Company plans to recognise deferred tax assets of ¥436 million and a corresponding ¥436 million gain in adjustments to corporate income taxes, etc. / In the fourth quarter of the fiscal year ended March 2024, the Company expects to recognise deferred tax assets of ¥507 million and a corresponding ¥507 million gain in adjustments to corporate income taxes, etc.」
Discloses plans and expectations to recognise deferred tax assets in the fourth quarter in connection with the transfer of fixed assets and the dissolution and liquidation of consolidated subsidiaries. - FY2019RestatedAnnual report
「The recoverability of deferred tax assets is determined based on forecasts and assumptions concerning future taxable income. Depending on the actual trend in taxable income, the deferred tax assets may be reduced, potentially affecting the Group's performance and financial position.」
Reiterates the risk concerning the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income. - FY2018RestatedAnnual report
「The recoverability of deferred tax assets is determined based on forecasts and assumptions concerning future taxable income. Depending on the actual trend in taxable income, the deferred tax assets may be reduced, potentially affecting the Group's performance and financial position.」
Reiterates the risk concerning the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income. - FY2017RestatedAnnual report
「The recoverability of deferred tax assets is determined based on forecasts and assumptions concerning future taxable income. Depending on the actual trend in taxable income, the deferred tax assets may be reduced, potentially affecting the Group's performance and financial position.」
Reiterates the risk concerning the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income. - FY2016First statedAnnual report
「The recoverability of deferred tax assets is determined based on forecasts and assumptions concerning future taxable income. Depending on the actual trend in taxable income, the deferred tax assets may be reduced, potentially affecting the Group's performance and financial position.」
Describes the possibility of reducing deferred tax assets, which depend on forecasts and assumptions concerning future taxable income.