Most companies. I’d bet 95% or better. Don’t worry about future taxable income until the very first revenue by the company is reported. Why worry about taxable income if your not sure you can even generate revenue. GAAP is beautiful, and requires no rush to profitability or revenue or tax breaks on future income before a time it is actually necessary to make a meaningful impact on the sheets.
Talk about spending money for accounting that just isn’t needed. Especially without a dollar of revenue even on the books.
DTA of zero also means haven’t gotten that far as a startup yet.