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Consec (9895) · RiskRestated

Recoverability Risk Relating to Deferred Tax Assets

First written in FY2017. 5 of 6 entries say "Restated". Latest entry: FY2026.

6entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY20262017: 120172018: 120182019: 020192020: 120202021: 120212022: 020222023: 020232024: 120242025: 020252026: 12026
Same theme, other companies
Risk of a deferred tax asset write-down due to differences between estimated and actual taxable income, etc.A theme 4 companies write about · 4 as a headwind · 0 as a tailwind

2 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「If it is determined that all or part of deferred tax assets cannot be recovered in the future, an adjustment to deferred tax assets is recognized as an expense in the period in which that determination is made.」

    The judgment regarding the recoverability of deferred tax assets and the risk of recognizing an expense were reiterated.
  2. FY2024RestatedAnnual report

    「If it is determined that all or part of deferred tax assets cannot be recovered in the future, an adjustment to deferred tax assets is recognized as an expense in the period in which that determination is made.」

    The judgment regarding the recoverability of deferred tax assets and the risk of recognizing an expense were reiterated.
  3. FY2021RestatedAnnual report

    「If it is determined that all or part of deferred tax assets cannot be recovered in the future, an adjustment to deferred tax assets is recognized as an expense in the period in which that determination is made.」

    The judgment regarding the recoverability of deferred tax assets and the risk of recognizing an expense were reiterated.
  4. FY2020RestatedAnnual report

    「If it is determined that all or part of deferred tax assets cannot be recovered in the future, an adjustment to deferred tax assets is recognized as an expense in the period in which that determination is made.」

    The judgment regarding the recoverability of deferred tax assets and the risk of recognizing an expense were reiterated.
  5. FY2018RestatedAnnual report

    「If it is determined that all or part of deferred tax assets cannot be recovered in the future, an adjustment to deferred tax assets is recognized as an expense in the period in which that determination is made.」

    The judgment regarding the recoverability of deferred tax assets and the risk of recognizing an expense were reiterated.
  6. FY2017First statedAnnual report

    「If it is determined that all or part of deferred tax assets cannot be recovered in the future, an adjustment to deferred tax assets is recognized as an expense in the period in which that determination is made.」

    The recoverability of deferred tax assets based on estimates of future taxable income and tax planning, as well as the risk of recognizing an expense if they become unrecoverable, was explicitly described for the first time.
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Recoverability Risk Relating to Deferred Tax Assets | CONSEC CORPORATION (9895) | Komori