Risk related to the recoverability of deferred tax assets based on the business plan
First written in FY2020. 8 of 14 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「The valuation allowance increased by ¥440.259 million. The main factors were a ¥217.684 million increase in the valuation allowance related to tax loss carryforwards at the company, a ¥148.617 million increase in the valuation allowance related to tax adjustments for lease assets at consolidated subsidiary 株式会社One Bright KOBE, and a ¥109.937 million increase in the valuation allowance related to tax loss carryforwards at 株式会社ストークス.」
Uncertainty concerning the recoverability of deferred tax assets increased, the valuation allowance rose by ¥440.259 million, and net deferred tax assets decreased from ¥158.223 million to ¥57.453 million. - FY2025WorsenedAnnual report
「The group recognizes deferred tax assets after assessing their recoverability based on estimates of future taxable income derived from business plans and tax planning. However, the business plans include assumptions such as projected future occupancy rates for rented facilities, which are particularly important assumptions in estimating future taxable income.」
Regarding the recoverability risk of deferred tax assets, the company recognized ¥98.385 million in deferred tax assets for One Bright KOBE, and the importance of future occupancy rates for rented facilities as a key assumption was newly specified. - FY2024WorsenedAnnual report
「The valuation allowance increased by ¥139.973 million. The main factors were a ¥196.969 million decrease in valuation allowances related to tax loss carryforwards at consolidated subsidiaries 株式会社ノースディテール and 株式会社ストークス, offset by a ¥123.110 million increase in the valuation allowance related to tax loss carryforwards at the company and consolidated subsidiary 株式会社OneBrightKOBE, and a ¥200.877 million increase in the valuation allowance related to contract liabilities at 株式会社ストークス.」
Uncertainty concerning the recoverability of deferred tax assets increased, and the valuation allowance rose by ¥139.973 million. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there has been no occurrence or significant change in any major risk concerning the recoverability of deferred tax assets based on the business plan. - FY2024-Q2RestatedAnnual report
「During the second quarter of the fiscal year, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The company states that there has been no occurrence or significant change in any major risk concerning the recoverability of deferred tax assets based on the business plan. - FY2023WorsenedAnnual report
「The valuation allowance increased by ¥41.864 million. The main factor was a ¥155.911 million increase in the valuation allowance for tax loss carryforwards at the company and 3 consolidated subsidiaries, despite an ¥87.960 million decrease in the valuation allowance related to the asset adjustment account at consolidated subsidiary 株式会社ノースディテール.」
Uncertainty concerning the recoverability of deferred tax assets increased, the valuation allowance rose by ¥41.864 million, and net deferred tax assets decreased from ¥127.775 million to ¥100.962 million. - FY2023-Q3RestatedAnnual report
「During the nine-month period of the current consolidated fiscal year, there were no occurrences of the principal risks that management recognised as potentially having a material impact on the financial condition, operating results or cash flows of the consolidated group, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year, among the matters relating to the business, accounting conditions, financial statements and other matters described in the quarterly report.」
The company states that there has been no occurrence or significant change in any major risk concerning the recoverability of deferred tax assets based on the business plan. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there has been no occurrence or significant change in any major risk concerning the recoverability of deferred tax assets based on the business plan. - FY2022-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company states that there has been no occurrence or significant change in any major risk concerning the recoverability of deferred tax assets based on the business plan. - FY2021WorsenedAnnual report
「The valuation allowance increased by ¥423.183 million. The main factors were the additional recognition of a ¥184.120 million valuation allowance by consolidated subsidiary 株式会社ノースディテール following an examination of the recoverability of deferred tax assets based on the Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26), and the recognition of a ¥131.814 million valuation allowance for tax loss carryforwards of 株式会社ストークス, which became a consolidated subsidiary during the current consolidated fiscal year.」
Uncertainty concerning the recoverability of deferred tax assets increased, the valuation allowance rose by ¥423.183 million, and net deferred tax assets amounted to ¥104.437 million. - FY2021-Q3RestatedAnnual report
「During the nine-month period of the current consolidated fiscal year, there were no occurrences of the principal risks that management recognised as potentially having a material impact on the financial condition, operating results or cash flows of the consolidated companies, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year, among the matters relating to the business and accounting conditions described in the quarterly report.」
The company states that there has been no occurrence or significant change in any major risk concerning the recoverability of deferred tax assets based on the business plan. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there has been no occurrence or significant change in any major risk concerning the recoverability of deferred tax assets based on the business plan. - FY2021-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company states that there has been no occurrence or significant change in any major risk concerning the recoverability of deferred tax assets based on the business plan. - FY2020MaterialisedAnnual report
「After carefully examining the recoverability of deferred tax assets in light of the operating performance of 株式会社ノースディテール, we reduced deferred tax assets by ¥230.565 million and recognized ¥238.269 million in income taxes—deferred at the end of the current consolidated fiscal year.」
The company disclosed the recoverability of deferred tax assets based on estimated future taxable income as a risk, and a review of recoverability in light of the performance of 株式会社ノースディテール resulted in an actual reduction of deferred tax assets by ¥230.565 million.