For the consolidated accounting period ending June 2026, the recoverability of deferred tax assets was assessed, and a recorded income tax and other adjustments (benefit) of 4,310 thousand yen. The notes are disclosed in the June 2026 consolidated financial results under Japanese GAAP.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3446","jir_company_name":"J-Tech Corporation Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3446-20260810-03.pdf","jir_short_summary":"For the consolidated accounting period ending June 2026, the recoverability of deferred tax assets was assessed, and a recorded income tax and other adjustments (benefit) of 4,310 thousand yen. The notes are disclosed in the June 2026 consolidated financial results under Japanese GAAP.","jir_summary":"### Impact on performance and disclosures\nIn the earnings release for the six months ended June 2026 under Japanese GAAP (consolidated), after estimating future taxable income and assessing the recoverability of deferred tax assets, it was decided to recognize an income tax and other adjustments (benefit) of 4,310 thousand yen to the extent expected to be recovered. This will be recorded as a tax-related adjustment for the period and reflected in the consolidated results.\n\n### Future disclosures and explanations\nThe current recognition is based on the current estimates and recoverability assessment, and the figures have already been disclosed in the earnings release. While foreign exchange information is described separately, the main financial metric from this matter is the recognition of income tax and other adjustments. Further disclosures on full-year prospects or additional disclosures will require separate announcements.","jir_financial_highlights":"Income tax and other adjustments (benefit): 4,310\u5343\u5186 (Unknown)","jir_category":"","jir_hashtags":"#JTechCorporationIR, Not considering share buyback at this time, Earnings information","jir_key_figures":"Income tax and other adjustments (benefit): 4,310\u5343\u5186\nDisclosure: Six Months Ended June 2026 consolidated financial results (Japanese GAAP)\nPeriod: 2025\u5e747\u67081\u65e5\u301c2026\u5e746\u670830\u65e5","jir_meta_title":"\u3010J-Tech Corporation Ltd.\u3011Notice of Income Tax and Other Adjustments (Benefit) \u2014 Six Months Ended June 2026","jir_meta_description":"J-Tech Corporation announces that it has recorded income tax and other adjustments (benefit) of 4,310 thousand yen for the six months ended June 2026 consolidated results. Based on the earnings release for Japan GAAP (consolidated).","jir_og_title":"\u3010J-Tech Corporation\u3011Notice of Income Tax and Other Adjustments (Benefit)","jir_og_description":"J-Tech Corporation announces that it has recorded income tax and other adjustments (benefit) of 4,310 thousand yen in the six months ended June 2026 earnings release.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59399,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-100337","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n