Decline in recoverability of deferred tax assets and increase in valuation allowance
First written in FY2021. 3 of 5 entries say "Mitigated", first in FY2023. Latest entry: FY2026.
The whole theme swung hardest in 2025: 16 of 39 companies on the "Worse" side.
7 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「The valuation allowance decreased by ¥6.392 million. This was mainly because, following an assessment of the recoverability of tax loss carryforwards and other items at the end of the current consolidated fiscal year based on expected future taxable income and other factors, the amount judged to be unrecoverable decreased.」
The portion judged to be unrecoverable based on expected future taxable income decreased, and the valuation allowance decreased by ¥6.392 million. - FY2025WorsenedAnnual report
「The valuation allowance increased by ¥8.367 million. This was mainly because, following an assessment of the recoverability of tax loss carryforwards and other items at the end of the current consolidated fiscal year based on expected future taxable income and other factors, the portion judged to be unrecoverable increased.」
The portion judged to be unrecoverable based on expected future taxable income increased, and the valuation allowance increased by ¥8.367 million. - FY2024MitigatedAnnual report
「The valuation allowance decreased by ¥143.822 million. This was mainly because, following an assessment of the recoverability of tax loss carryforwards and other items at the end of the current consolidated fiscal year based on expected future taxable income and other factors, the portion judged to be unrecoverable decreased.」
The valuation allowance decreased by ¥143.822 million, and the portion judged to be unrecoverable based on expected future taxable income decreased. - FY2023MitigatedAnnual report
「The valuation allowance decreased by ¥218.699 million. This was mainly because, following an assessment of the recoverability of tax loss carryforwards and other items at the end of the current consolidated fiscal year based on expected future taxable income and other factors, the portion judged to be unrecoverable decreased.」
The portion judged to be unrecoverable based on expected future taxable income decreased, and the valuation allowance decreased by ¥218.699 million. - FY2021First statedAnnual report
「The valuation allowance increased by ¥520.489 million. This was mainly because, following an assessment of the recoverability of tax loss carryforwards and other items at the end of the current consolidated fiscal year based on expected future taxable income and other factors, the portion judged to be unrecoverable increased.」
Based on expected future taxable income, the amount of tax loss carryforwards and other items judged to be unrecoverable increased, and the valuation allowance increased by ¥520.489 million.