Deferred tax assets and other items not recognised in connection with the gain on transfer of ソラミチシステム shares
First written in FY2021-Q2. 5 of 8 entries say "Restated". Latest entry: FY2024-Q1.
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- FY2024-Q1MitigatedAnnual report
「Net income attributable to owners of the parent rose sharply to ¥630 million, compared with a loss of ¥590 million in the same period of the previous year. In addition to higher ordinary profit, this reflected the elimination of the previous year's factor whereby deferred tax assets and adjustments to corporate income taxes were not recognised, in light of current accounting standards, in the consolidated accounting treatment of corporate taxes related to the gain on the partial transfer of shares in consolidated subsidiary 母子モ株式会社 to consolidated subsidiary 株式会社エムティーアイ・ヘルスケア・ホールディングス.」
The non-recognition of tax effects related to the partial transfer of 母子モ shares was a factor behind the loss in the same period of the previous year, but that factor was absent in the current quarter. - FY2023MitigatedAnnual report
「Net income attributable to owners of the parent increased 63.7%, mainly because the transfer of all shares in consolidated subsidiary クラウドキャスト株式会社 resulted in the recognition of deferred tax assets and a negative adjustment to corporate income taxes.」
Through the previous quarter, the non-recognition of tax effects related to the partial transfer of 母子モ shares had been cited as a factor behind the loss, but for the full year, the recognition of deferred tax assets related to the transfer of クラウドキャスト shares was identified as a factor contributing to the increase in profit. - FY2023-Q3RestatedAnnual report
「The net income attributable to owners of the parent was ¥495 million, compared with a loss of ¥88 million in the same period of the previous year. Although the non-recognition of deferred tax assets and adjustments to corporate income taxes in connection with the gain on the partial transfer of shares in consolidated subsidiary 母子モ株式会社 to consolidated subsidiary 株式会社エムティーアイ・ヘルスケア・ホールディングス in October 2022 continued to have an impact, the company recorded ¥873 million in consumption tax refunds and other items and ¥237 million as a gain on changes in equity interests under extraordinary income.」
The company explained that the non-recognition of deferred tax assets and adjustments to corporate income taxes in connection with the partial transfer of 母子モ shares continued to have an impact. - FY2023-Q2RestatedAnnual report
「Although we recorded ¥139 million as a gain on changes in equity interests under extraordinary income, the net loss attributable to owners of the parent was ¥326 million, compared with ¥123 million in the same period of the previous year, due to the decision not to recognise deferred tax assets or adjustments to corporate income taxes in the consolidated accounting treatment of corporate taxes related to the gain on the partial transfer of shares in consolidated subsidiary 母子モ株式会社 to consolidated subsidiary 株式会社エムティーアイ・ヘルスケア・ホールディングス in October 2022, in light of current accounting standards, among other factors.」
The non-recognition of deferred tax assets and adjustments to corporate income taxes in connection with the partial intragroup transfer of 母子モ shares continues to be cited as a factor behind the loss attributable to owners of the parent. - FY2023-Q1RestatedAnnual report
「The net loss attributable to owners of the parent was ¥590 million, compared with ¥252 million in the same period of the previous year, due to the decision not to recognise deferred tax assets or adjustments to corporate income taxes in the consolidated accounting treatment of corporate taxes related to the gain on the partial transfer of shares in consolidated subsidiary 母子モ株式会社 to consolidated subsidiary 株式会社エムティーアイ・ヘルスケア・ホールディングス in October 2022, in light of current accounting standards, among other factors.」
The non-recognition of deferred tax assets and adjustments to corporate income taxes in connection with the partial intragroup transfer of 母子モ shares emerged as a new factor behind the loss attributable to owners of the parent. - FY2021RestatedAnnual report
「The net loss attributable to owners of the parent was ¥1,164 million, due to a decline in ordinary profit, a decrease in extraordinary income and, following the transfer of all shares in consolidated subsidiary ソラミチシステム held by us to consolidated subsidiary 株式会社カラダメディカ, the decision not to recognise deferred tax assets or adjustments to corporate income taxes in the consolidated accounting treatment of corporate taxes related to the gain on the share transfer, in light of current accounting standards, among other factors.」
The non-recognition of deferred tax assets and adjustments to corporate income taxes in connection with the intragroup transfer of ソラミチシステム shares continued to be cited as a factor behind the annual loss attributable to owners of the parent. - FY2021-Q3RestatedAnnual report
「The net loss attributable to owners of the parent was ¥1,094 million, compared with profit of ¥1,780 million in the same period of the previous year, due to a decline in ordinary profit, a decrease in extraordinary income and, following the transfer of all shares in consolidated subsidiary ソラミチシステム held by us to consolidated subsidiary 株式会社カラダメディカ, the decision not to recognise deferred tax assets or adjustments to corporate income taxes in the consolidated accounting treatment of corporate taxes related to the gain on the share transfer, in light of current accounting standards, among other factors.」
The non-recognition of deferred tax assets and adjustments to corporate income taxes in connection with the intragroup transfer of ソラミチシステム shares was also cited in the third quarter as a factor behind the net loss attributable to owners of the parent. - FY2021-Q2First statedAnnual report
「Following the transfer of all shares in consolidated subsidiary ソラミチシステム held by us to consolidated subsidiary 株式会社カラダメディカ, we decided not to recognise deferred tax assets or adjustments to corporate income taxes in the consolidated accounting treatment of corporate taxes related to the gain on the share transfer, in light of current accounting standards, among other factors. As a result, the company recorded a loss of ¥1,416 million, compared with profit of ¥1,246 million in the same period of the previous year.」
The non-recognition of deferred tax assets and adjustments to corporate income taxes as part of the tax and accounting treatment for the intragroup transfer of ソラミチシステム shares was identified for the first time as a factor behind the net loss attributable to owners of the parent.