Recoverability of Deferred Tax Assets Affected by Market Conditions
First written in FY2021. 5 of 13 entries say "Mitigated", first in FY2022. Latest entry: 2026-10-23.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- 2026-10-23MitigatedEarnings
「繰延税金資産 841 768」
繰延税金資産は2026年3月末の841百万円から2026年9月末の768百万円へ減少した。 - FY2026WorsenedAnnual report
「The estimate of ¥841 million in deferred tax assets recognised by 岩井コスモ証券株式会社 may be affected by changes in uncertain future economic conditions and other factors. If the timing or amount of taxable income actually generated differs from the estimate, it may have a material impact on the amount of deferred tax assets recognised in the consolidated financial statements for the following consolidated fiscal year.」
Deferred tax assets increased from ¥541 million in the previous period to ¥841 million, expanding exposure related to recoverability based on future economic conditions and taxable-income estimates. - 2026-06-03WorsenedGeneral Meetings of Shareholders
「Deferred tax assets ¥841 million」
Deferred tax assets increased to ¥841 million from ¥564 million at the end of September 2025 and ¥541 million at the end of March 2025. The company continued to disclose uncertainties regarding market trends and estimates of taxable income in assessing recoverability. - FY2026-H1Increase in Deferred Tax AssetsAnnual report
「Deferred tax assets 541 564」
Deferred tax assets increased from ¥541 million at 31 March 2025 to ¥564 million at 30 September 2025. Uncertainty regarding recoverability related to future economic conditions and taxable-income estimates continues. - FY2025WorsenedAnnual report
「The estimate of ¥541 million in deferred tax assets recognised by 岩井コスモ証券株式会社 may be affected by changes in uncertain future economic conditions and other factors. If the timing or amount of taxable income actually generated differs from the estimate, it may have a material impact on the amount of deferred tax assets recognised in the consolidated financial statements for the following consolidated fiscal year.」
Deferred tax assets increased from ¥507 million in the previous period to ¥541 million, expanding exposure related to recoverability based on future economic conditions and taxable-income estimates. - FY2024WorsenedAnnual report
「The estimate of ¥507 million in deferred tax assets recognised by 岩井コスモ証券株式会社 may be affected by changes in uncertain future economic conditions and other factors. If the timing or amount of taxable income actually generated differs from the estimate, it may have a material impact on the amount of deferred tax assets recognised in the consolidated financial statements for the following consolidated fiscal year.」
Deferred tax assets increased from ¥309 million in the previous period to ¥507 million, expanding exposure related to recoverability based on future economic conditions and taxable-income estimates. - FY2024-Q3MitigatedAnnual report
「Deferred tax assets 309 202」
The balance of deferred tax assets declined from ¥309 million at 31 March 2023 to ¥202 million at 31 December 2023, reducing balance-based exposure related to recoverability. - FY2024-Q2Increase in Deferred Tax AssetsAnnual report
「Deferred tax assets 309 380」
The balance of deferred tax assets increased from ¥309 million at 31 March 2023 to ¥380 million at 30 September 2023. Uncertainty regarding recoverability related to future economic conditions and taxable-income estimates continues. - FY2024-Q1MitigatedAnnual report
「Deferred tax assets 309 139」
The balance of deferred tax assets declined from ¥309 million at 31 March 2023 to ¥139 million at 30 June 2023, reducing balance-based exposure related to recoverability. - FY2023Slight increase in deferred tax asset balanceAnnual report
「The estimate of ¥309 million in deferred tax assets recognised by 岩井コスモ証券株式会社 may be affected by changes in uncertain future economic conditions and other factors」
Deferred tax assets increased slightly from ¥306 million in the previous period to ¥309 million. Uncertainty regarding recoverability related to market conditions and taxable-income estimates continues. - FY2023-Q1MitigatedAnnual report
「Deferred tax assets 306 48」
The balance of deferred tax assets declined from ¥306 million at 31 March 2022 to ¥48 million at 30 June 2022, further reducing exposure related to recoverability. - FY2022MitigatedAnnual report
「The estimate of ¥306 million in deferred tax assets recognised by 岩井コスモ証券株式会社 may be affected by changes in uncertain future economic conditions and other factors. If the timing or amount of taxable income actually generated differs from the estimate, it may have a material impact on the amount of deferred tax assets recognised in the consolidated financial statements for the following consolidated fiscal year.」
Deferred tax assets declined from ¥835 million in the previous period to ¥306 million. Uncertainty regarding recoverability continues to be recognised. - FY2021First statedAnnual report
「The estimate of ¥835 million in deferred tax assets recognised by 岩井コスモ証券株式会社 may be affected by changes in uncertain future economic conditions and other factors. If the timing or amount of taxable income actually generated differs from the estimate, it may have a material impact on the amount of deferred tax assets recognised in the consolidated financial statements for the following consolidated fiscal year.」
Uncertainty in market conditions and taxable-income estimates was identified for the first time as a risk affecting the recoverability of ¥835 million in deferred tax assets.