Recoverability of Deferred Tax Assets
First written in FY2021. 3 of 5 entries say "Worsened", first in FY2022. Latest entry: FY2026.
Hachi-Ban moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2024: 11 of 25 companies on the "Worse" side.
7 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「The valuation allowance increased by ¥60.391 million. This was mainly due to an increase in the valuation allowance relating to foreign tax credits.」
The valuation allowance increased by ¥60.391 million, while net deferred tax assets also decreased from ¥141.450 million to ¥59.587 million. - FY2025WorsenedAnnual report
「The valuation allowance increased by ¥45.623 million. This was mainly due to an increase in the valuation allowance relating to foreign income taxes.」
Regarding the recoverability of deferred tax assets, the valuation allowance increased by ¥45.623 million, while deferred tax assets also decreased from ¥256.747 million to ¥141.450 million. - FY2023MitigatedAnnual report
「The valuation allowance decreased by ¥24.059 million. This was mainly due to a decrease in the valuation allowance relating to tax loss carryforwards.」
Regarding the recoverability of deferred tax assets, the valuation allowance decreased by ¥24.059 million, changing from the increase recorded in the previous year. - FY2022WorsenedAnnual report
「The valuation allowance increased by ¥32.992 million. This was mainly due to an increase in the valuation allowance relating to tax loss carryforwards.」
Regarding the recoverability of deferred tax assets, the valuation allowance increased by ¥32.992 million, including an increase in the allowance relating to tax loss carryforwards. - FY2021First statedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, if the conditions or assumptions underlying those estimates change and future taxable income declines, deferred tax assets may be reduced and tax expenses recognized.」
The Company has identified the possibility that deferred tax assets may be reduced as a result of changes in estimates of future taxable income as a risk relating to significant accounting estimates.