Financial Impact of Deferred Tax Asset Recoverability
First written in FY2017. 13 of 16 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 7 of 28 companies on the "Worse" side.
3 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Valuation allowance △33 △29」
The valuation allowance decreased from ¥33 million in the previous fiscal year to ¥29 million, further reducing the valuation allowance related to the recoverability of deferred tax assets. - FY2025Significant decrease in valuation allowanceAnnual report
「Valuation allowance (Note) △1,086 △33” The main reason for the material change in the valuation allowance was a change in the Group's classification for purposes of assessing the recoverability of deferred tax assets.」
A change in the company classification reduced the valuation allowance from ¥1.086 billion to ¥33 million, changing the disclosure concerning the recoverability of deferred tax assets. - FY2024-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there are no new risks or material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2024-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative first quarter. In addition, there were no material changes to the securities report for the previous fiscal year.」
It is stated that there are no new risks or material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2023-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no new occurrences or material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2023-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no new occurrences or material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2023-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no new occurrences or material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2022-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there are no new risks or material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2021-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2019-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2019-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2019-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2018-Q3RestatedAnnual report
「There have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2018-Q2RestatedAnnual report
「There have been no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes in the financial impact risk related to the recoverability of deferred tax assets. - FY2017First statedAnnual report
「If the estimated amount declines and it is determined that some or all of the deferred tax assets cannot be realized in the future, or if tax-related laws and regulations are amended, resulting in a reduction in the corporate tax rate or other changes, the deferred tax assets will be reduced and tax expenses recognized. As a result, the Group's performance and financial position may be affected.」
The risk is described that deferred tax assets may be reduced due to estimates of future taxable income or tax system changes, affecting performance and financial position.