Increase in Quarterly Net Income Due to Recognition of Deferred Tax Assets
First written in FY2019-Q2. 4 of 9 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 3 of 13 companies on the "Worse" side.
14 other companies' latest entry also says "Other".
- FY2026Recognition of the impact of a tax rate change resulting from the special defense corporation taxAnnual report
「As a result, for the current consolidated fiscal year, deferred tax assets, net of deferred tax liabilities, increased by ¥41 million, while deferred income taxes and other adjustments decreased by ¥41 million.」
In connection with the introduction of the special defense corporation tax, the statutory effective tax rate was changed from 34.5% to 35.4%, resulting in a ¥41 million increase in deferred tax assets and a decrease of the same amount in deferred income taxes and other adjustments. - FY2025Increase in deferred tax assets and decrease in deferred income taxes and other adjustmentsAnnual report
「This was primarily due to increases of ¥1.404 billion in cash and deposits and ¥579 million in deferred tax assets, among other factors.」
Deferred tax assets increased from ¥1.401 billion in the previous fiscal year to ¥1.980 billion, while deferred income taxes and other adjustments decreased by ¥584 million. - FY2022RestatedAnnual report
「Our group recognizes deferred tax assets for deductible temporary differences arising between the carrying amounts on the consolidated balance sheet and the tax bases.」
Continued the policy of assessing the recoverability of deferred tax assets based on business plans and ongoing assumptions regarding the impact of infectious diseases. - FY2021-Q3RestatedAnnual report
「As a result of this tax rate change, deferred tax assets, net of deferred tax liabilities, increased by ¥103.225 million, and deferred income taxes and other adjustments decreased by the same amount for the nine months ended the third quarter of the current consolidated fiscal year.」
Continued to disclose an increase in deferred tax assets resulting from a change in the statutory effective tax rate due to the reduction in capital as a factor affecting deferred tax assets. - FY2021-Q2RestatedAnnual report
「As a result of this tax rate change, deferred tax assets, net of deferred tax liabilities, increased by ¥123.893 million, and deferred income taxes and other adjustments decreased by the same amount for the six months ended the second quarter of the current consolidated fiscal year.」
Continued to disclose an increase in deferred tax assets resulting from a change in the statutory effective tax rate due to the reduction in capital as a factor affecting deferred tax assets. - FY2021-Q1ReframedAnnual report
「As a result of this tax rate change, deferred tax assets, net of deferred tax liabilities, increased by ¥122.401 million, and deferred income taxes and other adjustments decreased by the same amount for the three months ended the first quarter of the current consolidated fiscal year.」
The factor affecting deferred tax assets was described as an increase resulting from the change in the statutory effective tax rate from 30.4% to 34.2% due to the reduction in capital, in addition to recognition and reversal. - FY2020ReframedAnnual report
「As a result, for the current consolidated fiscal year, the Company recognized an impairment loss of ¥589.498 million and deferred income taxes and other adjustments of ¥576.377 million resulting from the reversal of deferred tax assets.」
The disclosure changed from an increase in profit resulting from the previous recognition of deferred tax assets to recognition of deferred income taxes and other adjustments resulting from the reversal of deferred tax assets in the current fiscal year. - FY2019-Q3RestatedAnnual report
「In addition, recognition of deferred tax assets increased quarterly net income attributable to owners of the parent.」
Reiterated that recognition of deferred tax assets was a factor increasing quarterly net income attributable to owners of the parent. - FY2019-Q2First statedAnnual report
「In addition, recognition of deferred tax assets increased quarterly net income attributable to owners of the parent.」
Disclosed that recognition of deferred tax assets was a factor increasing quarterly net income attributable to owners of the parent.