Uncertainty Regarding the Recoverability of Deferred Tax Assets
First written in FY2021. . Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2026Decrease in Deferred Tax Asset BalanceAnnual report
「The amount of deferred tax assets recognised in the consolidated financial statements for the current consolidated fiscal year was ¥204 million before offsetting deferred tax liabilities, of which ¥186 million was recognised by the Company.」
The Company continues to disclose the uncertainty in estimates of future taxable income based on commission income and trading gains and losses. Deferred tax assets decreased from ¥376 million in the previous fiscal year to ¥204 million. - FY2025Disclosure of an increase in deferred tax assets and estimation uncertaintyAnnual report
「The amount of deferred tax assets recognised in the consolidated financial statements for the current consolidated fiscal year was ¥376 million before offsetting deferred tax liabilities, of which ¥354 million was recognised by the Company.」
Deferred tax assets increased from ¥209 million in the previous fiscal year to ¥376 million. The Company continues to disclose the uncertainty in estimates of future taxable income based on commission income and trading gains and losses. - FY2021First statedAnnual report
「The amount of deferred tax assets recognised in the consolidated financial statements for the current consolidated fiscal year was ¥214 million before offsetting deferred tax liabilities, of which ¥209 million was recognised by the Company.」
As a disclosure of accounting estimates, the Company specifically discloses for the first time the uncertainty over changes in the amount of deferred tax assets due to future taxable income, commission income, trading gains and losses, market weakness and the impact of COVID-19.