Risk of Reversing Deferred Tax Assets
First written in FY2017. 18 of 19 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 7 of 28 companies on the "Worse" side.
29 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Risks related to compliance with current regulations and systems and future changes to regulations and systems」
The document continues to identify the risk of deferred tax assets being written off as a subcategory of risks related to changes in regulations and systems. - FY2025-H1RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2024-Q3RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document reiterates that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2022RestatedAnnual report
「Deferred tax assets may be written off as a result of judgments regarding recoverability accompanying deteriorating business performance, changes in systems and other factors.」
The document continues to identify the risk of deferred tax assets being written off due to deteriorating business performance, changes in systems and other factors. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document reiterates that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2020-Q1RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2019-Q3RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document reiterates that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2019-Q1RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2018-Q2RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2018-Q1RestatedAnnual report
「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」
The document states that there have been no material changes concerning the risk of deferred tax assets being written off. - FY2017First statedAnnual report
「Risk of deferred tax assets being written off due to insufficient taxable income, changes in systems and other factors」
The document identifies the write-off of deferred tax assets due to insufficient taxable income, changes in systems and other factors as a new major risk.