Recoverability Risk Relating to Deferred Tax Assets
First written in FY2020. 14 of 15 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 18 of 58 companies on the "Worse" side.
- FY2026RestatedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, if the conditions or assumptions underlying those estimates change, deferred tax assets may be reduced and tax expenses may be recognized.」
The company continues to disclose the risk that deferred tax assets may be reduced due to changes in estimates of future taxable income or the underlying assumptions. - FY2025-H1RestatedAnnual report
「During the interim accounting period, there were no material changes in the matters described in this interim report concerning the status of the business, financial position and other matters that could have a material impact on investors’ decisions, or in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no material changes in the recoverability risk of deferred tax assets. - FY2024RestatedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, if the conditions or assumptions underlying those estimates change, deferred tax assets may be reduced and tax expenses may be recognized.」
The company continues to disclose the risk that deferred tax assets may be reduced due to changes in estimates of future taxable income or the underlying assumptions. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no material changes in the recoverability risk of deferred tax assets. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no material changes in the recoverability risk of deferred tax assets. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no material changes in the recoverability risk of deferred tax assets. - FY2023RestatedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, if the conditions or assumptions underlying those estimates change, deferred tax assets may be reduced and tax expenses may be recognized.」
The company continues to disclose the risk that deferred tax assets may be reduced due to changes in estimates of future taxable income or the underlying assumptions. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no material changes in the recoverability risk of deferred tax assets. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no material changes in the recoverability risk of deferred tax assets. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no material changes in the recoverability risk of deferred tax assets. - FY2022RestatedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, if the conditions or assumptions underlying those estimates change, deferred tax assets may be reduced and tax expenses may be recognized.」
The company continues to disclose the risk that deferred tax assets may be reduced due to changes in estimates of future taxable income or the underlying assumptions. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no material changes in the recoverability risk of deferred tax assets. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no material changes in the recoverability risk of deferred tax assets. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no material changes in the recoverability risk of deferred tax assets. - FY2020First statedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, if the conditions or assumptions underlying those estimates change, deferred tax assets may be reduced and tax expenses may be recognized.」
The company explicitly identifies as a risk the possibility that deferred tax assets may be reduced and tax expenses recognized due to changes in estimates of future taxable income or the underlying assumptions.