Estimating the Recoverability of Deferred Tax Assets in Light of COVID-19
First written in FY2020. 1 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2026Increase in deferred tax assetsAnnual report
「Deferred tax assets ¥166,091 thousand ¥189,496 thousand」
Deferred tax assets increased from ¥166,091 thousand in the previous period to ¥189,496 thousand. The estimate of recoverability based on future taxable income is ongoing. - FY2025Lower deferred tax asset balanceAnnual report
「Deferred tax assets ¥203,026 thousand ¥166,091 thousand」
Deferred tax assets decreased from ¥203,026 thousand in the previous period to ¥166,091 thousand. The assessment of recoverability based on estimated future taxable income is ongoing. - FY2024Lower deferred tax asset balanceAnnual report
「Deferred tax assets ¥329,124 thousand ¥203,026 thousand」
Deferred tax assets decreased from ¥329,124 thousand in the previous period to ¥203,026 thousand. The assessment of recoverability based on estimated future taxable income is ongoing. - FY2023Increase in deferred tax assetsAnnual report
「Deferred tax assets ¥129,356 thousand ¥329,124 thousand」
Deferred tax assets increased from ¥129,356 thousand in the previous period to ¥329,124 thousand. In assessing the impact of the novel coronavirus disease, recoverability is estimated on the assumption that business results will gradually recover. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the notes to the previous fiscal year's securities report.」
It has been stated that there were no material changes from the previous fiscal year in the accounting estimates and assumptions made in light of the impact of the novel coronavirus disease. - FY2020First statedAnnual report
「Accounting estimates have been made on the assumption that the impact of the novel coronavirus disease on operating revenue and other items will ease and business results will gradually recover from June onward following the lifting of the state of emergency.」
In light of the uncertainty surrounding the impact of the novel coronavirus disease, the recoverability of deferred tax assets is being estimated on the assumption that business results will recover from June onward.