Risk of being unable to utilize tax loss carryforwards as planned
First written in FY2022. 2 of 4 entries say "Mitigated", first in FY2025. Latest entry: FY2026.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
19 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「As of the end of the fiscal year, tax loss carryforwards amounted to ¥3,674.482 million.」
Tax loss carryforwards declined slightly from ¥3,674.700 million stated in the previous fiscal year to ¥3,674.482 million. The risk that they may be unusable if future taxable income does not arise as planned continues to be disclosed. - FY2025MitigatedAnnual report
「As of the end of the fiscal year, the Company had tax loss carryforwards of 3,674,700 thousand yen.」
Tax loss carryforwards decreased from 3,902,290 thousand yen in the previous fiscal year to 3,674,700 thousand yen. However, the Company continues to disclose the risk that they may be unusable depending on the generation of future taxable income. - FY2023WorsenedAnnual report
「As of the end of the fiscal year, the Company had tax loss carryforwards of 3,902,290 thousand yen.」
Tax loss carryforwards increased from 3,499,612 thousand yen in FY2022 to 3,902,290 thousand yen. - FY2022First statedAnnual report
「As of the end of the fiscal year, the Company had tax loss carryforwards of 3,499,612 thousand yen. However, tax rules impose certain limitations on the amount and period over which tax loss carryforwards may be used. Accordingly, if taxable income does not arise as planned, the Company may be unable to use the tax loss carryforwards as planned, resulting in corporate taxes being imposed at the standard tax rate and potentially affecting net income and cash flows.」
The Company discloses the amount of tax loss carryforwards and the uncertainty regarding the generation of future taxable income and their potential use.