Qualtec (9165) · RiskRestated
Recoverability of Deferred Tax Assets
First written in FY2024. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Risk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assetsA theme 318 companies write about · 314 as a headwind · 6 as a tailwind
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 320 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「If, based on the degree to which the business plan is achieved or other factors, we revise these estimates and determine that all or part of the deferred tax assets cannot be recovered, it will be necessary to reduce the deferred tax assets and recognize tax expense.」
The company continues to disclose the recoverability risk of deferred tax assets based on the business plan and estimates of taxable income. - FY2024First statedAnnual report
「If, based on the degree to which the business plan is achieved or other factors, we revise these estimates and determine that all or part of the deferred tax assets cannot be recovered, it will be necessary to reduce the deferred tax assets and recognize tax expense.」
The company identifies the possibility of reducing deferred tax assets based on estimates of future taxable income and the achievement of the business plan.