Credit Risk on Trade Receivables and Collection Management
First written in FY2017. 13 of 14 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
133 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers’ credit risk. To mitigate this risk, we receive advance payments for some transactions. We also manage due dates and outstanding balances by customer, and delayed receivables are regularly reported to the responsible officers for individual monitoring and action.」
The company continues to manage trade receivables through the management of advance receipts, payment due dates and balances by counterparty, as well as reporting overdue receivables to directors and taking individual action. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explains that there have been no material changes regarding credit risk associated with trade receivables and collection management. - FY2021RestatedAnnual report
「Regarding this risk, the company accepts advance payments for some business transactions to mitigate credit risk. It also manages due dates and outstanding balances for each business partner, and has a system under which delayed receivables are regularly reported to the responsible directors for individual monitoring and action.」
The company continues to address credit risk related to trade receivables through advance payments, monitoring due dates and balances by customer, and reporting overdue receivables to officers for individual action. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explains that there have been no material changes regarding credit risk associated with trade receivables and collection management. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explains that there have been no material changes regarding credit risk associated with trade receivables and collection management. - FY2020RestatedAnnual report
「Regarding this risk, the company accepts advance payments for some business transactions to mitigate credit risk. It also manages due dates and outstanding balances for each business partner, and has a system under which delayed receivables are regularly reported to the responsible directors for individual monitoring and action.」
The company continues to address credit risk related to trade receivables through advance payments, monitoring due dates and balances by customer, and reporting overdue receivables to officers for individual action. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explains that there have been no material changes regarding credit risk associated with trade receivables and collection management. - FY2020-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company explains that there have been no material changes regarding credit risk associated with trade receivables and collection management. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explains that there have been no material changes regarding credit risk associated with trade receivables and collection management. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is explained that there have been no material changes from the prior year’s disclosures regarding credit risk and collection management for trade receivables. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is explained that there have been no material changes from the prior year’s disclosures regarding credit risk and collection management for trade receivables. - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is explained that there have been no material changes from the prior year’s disclosures regarding credit risk and collection management for trade receivables. - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is explained that there have been no material changes from the prior year’s disclosures regarding credit risk and collection management for trade receivables. - FY2017First statedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers’ credit risk. To mitigate this risk, we receive advance payments for some transactions. We also manage due dates and outstanding balances by customer, and delayed receivables are regularly reported to the responsible officers for individual monitoring and action.」
The Company identifies customer credit risk relating to notes and accounts receivable and cites advance payments, customer-by-customer due-date and balance management, and reporting of delayed receivables to officers as control measures.