Counterparty credit concerns and bad-debt risk
First written in FY2016. 2 of 3 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2026: 19 of 63 companies on the "Worse" side.
134 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「However, if concerns about counterparties' creditworthiness and other issues become apparent due to an economic downturn or other factors, bad-debt losses exceeding the allowance for doubtful accounts may arise.」
It continues to identify the risk of bad-debt losses if concerns about counterparties' creditworthiness become apparent. - FY2017RestatedAnnual report
「However, if concerns about counterparties' creditworthiness and other issues become apparent due to an economic downturn or other factors, bad-debt losses exceeding the allowance for doubtful accounts may arise.」
It continues to describe concerns about counterparties' creditworthiness and the possibility of losses exceeding the allowance for doubtful accounts. - FY2016First statedAnnual report
「However, if concerns about counterparties' creditworthiness and other issues become apparent due to an economic downturn or other factors, bad-debt losses exceeding the allowance for doubtful accounts may arise.」
It states that these risks are managed through the allowance for doubtful accounts, an order-screening system, and assessments of counterparties' creditworthiness and payment terms.