Impact of Reversal of Deferred Tax Assets on Net Income
First written in FY2021-Q1. . Latest entry: FY2026.
The whole theme swung hardest in 2019: 3 of 13 companies on the "Worse" side.
22 other companies' latest entry also says "Other".
- FY2026Slight decline in deferred tax assetsAnnual report
「Net deferred tax assets ¥112.367 million ¥110.710 million」
Net deferred tax assets decreased from ¥112.367 million at the end of the previous fiscal year to ¥110.710 million. - FY2026-H1Deferred tax assets declineAnnual report
「Deferred tax assets ¥112.367 million ¥101.929 million」
Deferred tax assets decreased from ¥112.367 million at the end of the previous consolidated fiscal year to ¥101.929 million at the end of the current interim consolidated accounting period. - FY2025Increase in deferred tax assetsAnnual report
「Net deferred tax assets increased from ¥110.479 million to ¥112.367 million.」
Net deferred tax assets increased by ¥1.888 million from the end of the previous fiscal year. The assessment of recoverability based on projected future taxable income and tax planning remains ongoing. - FY2025-H1Increase in deferred tax assetsAnnual report
「Deferred tax assets ¥110.479 million ¥120.836 million」
Deferred tax assets increased from ¥110.479 million at the end of the previous consolidated fiscal year to ¥120.836 million at the end of the current interim consolidated accounting period. - FY2024Further decrease in deferred tax assetsAnnual report
「Net deferred tax assets ¥264.575 million ¥110.479 million」
Net deferred tax assets decreased from ¥264.575 million at the end of the previous fiscal year to ¥110.479 million. The assessment of recoverability based on projected future taxable income and tax planning remains ongoing. - FY2024-Q3Further decrease in deferred tax assetsAnnual report
「Deferred tax assets 264,575 113,522」
Deferred tax assets decreased from ¥264.575 million at the end of the previous consolidated fiscal year to ¥113.522 million at the end of the third quarter of the current fiscal year. - FY2024-Q2Deferred tax assets decreased significantlyAnnual report
「Deferred tax assets 264,575 142,126」
Deferred tax assets decreased by ¥122.449 million from ¥264.575 million at the end of the previous consolidated fiscal year to ¥142.126 million at the end of the second quarter of the current fiscal year. - FY2024-Q1Deferred tax assets decreased significantlyAnnual report
「Deferred tax assets 264,575 98,769」
Deferred tax assets decreased from ¥264.575 million at the end of the previous consolidated fiscal year to ¥98.769 million at the end of the first quarter of the current fiscal year. - FY2023Net deferred tax assets decreasedAnnual report
「Net deferred tax assets ¥341.485 million ¥264.575 million」
Net deferred tax assets decreased from ¥341.485 million at the end of the previous fiscal year to ¥264.575 million. The possibility remains that recoverability will need to be reassessed based on projected future taxable income and other factors. - FY2023-Q3Deferred tax assets declineAnnual report
「Deferred tax assets 341,485 245,155」
Deferred tax assets decreased from ¥341.485 million at the end of the previous consolidated fiscal year to ¥245.155 million at the end of the third quarter of the current fiscal year. - FY2023-Q2Increase in deferred tax assetsAnnual report
「Deferred tax assets 341,485 431,803」
Deferred tax assets increased from ¥341.485 million at the end of the previous consolidated fiscal year to ¥431.803 million at the end of the second quarter of the current fiscal year. They also increased from ¥311.663 million at the end of the first quarter of the previous fiscal year. - FY2023-Q1Deferred tax assets declineAnnual report
「Deferred tax assets 341,485 311,663」
Deferred tax assets decreased from ¥341.485 million at the end of the previous consolidated fiscal year to ¥311.663 million at the end of the first quarter of the current fiscal year. - FY2022Net deferred tax assets increasedAnnual report
「Net deferred tax assets ¥316.326 million ¥341.485 million」
Net deferred tax assets increased from ¥316.326 million at the end of the previous fiscal year to ¥341.485 million. - FY2022-Q3Net deferred tax assets decreasedAnnual report
「Deferred tax assets 316,326 314,809」
Deferred tax assets decreased from ¥316.326 million at the end of the previous consolidated fiscal year to ¥314.809 million at the end of the third quarter of the current fiscal year. - FY2022-Q2Net deferred tax assets increasedAnnual report
「Deferred tax assets 316,326 366,951」
Deferred tax assets increased from ¥316.326 million at the end of the previous consolidated fiscal year to ¥366.951 million at the end of the second quarter. Deferred income taxes were also income of ¥60.390 million. - FY2022-Q1Net deferred tax assets decreasedAnnual report
「Deferred tax assets 316,326 287,323」
Deferred tax assets decreased from ¥316.326 million at the end of the previous consolidated fiscal year to ¥287.323 million at the end of the first quarter. - FY2021Changes in deferred tax assets and tax expenseAnnual report
「Net deferred tax assets ¥398.910 million ¥316.326 million」
Net deferred tax assets decreased from ¥398.910 million to ¥316.326 million, and deferred income taxes were an expense of ¥40.676 million. - FY2021-Q1First statedAnnual report
「Net income attributable to owners of the parent decreased 90.7% from the cumulative first-quarter consolidated period of the previous fiscal year to ¥15.970 million, due to the recognition of impairment losses on investment securities and other assets and the reversal of deferred tax assets.」
The reversal of deferred tax assets is cited, together with the recognition of impairment losses on investment securities and other assets, as a factor behind the decline in quarterly net income attributable to owners of the parent.