Caster (9331) · RiskRestated
Tax Burden Risk from the Elimination of Tax Loss Carryforwards
First written in FY2023. 1 of 2 entries say "Restated". Latest entry: FY2024.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Increase in corporate tax burden due to the disallowance and reversal of tax loss carryforwardsA theme 124 companies write about · 124 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 28 of 54 companies on the "Worse" side.
28 other companies' latest entry also says "Restated".
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 124 companies compared. The sentences above are computed from all 124.Full recordFilings, disclosures and news, newest first
- FY2024RestatedAnnual report
「At the end of the consolidated fiscal year, the group had tax loss carryforwards. If the group’s results continue to perform well and the tax loss carryforwards are eliminated, corporate, inhabitant and enterprise taxes based on normal tax rates will be recorded, which could affect net income attributable to owners of the parent and cash flow.」
Continues to disclose the existence of tax loss carryforwards and the risk of higher tax expense when they are utilized. - FY2023First statedAnnual report
「At the end of the fiscal year, the company had tax loss carryforwards.」
Identifies higher corporate taxes if strong performance eliminates the tax loss carryforwards.