Counterparty Credit Risk Associated With Large Construction Contracts
First written in FY2016. 15 of 17 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 5 of 19 companies on the "Worse" side.
35 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「当中間連結会計期間において、財政状態、経営成績及びキャッシュ・フローの状況の異常な変動等又は、前連結会計年度の有価証券報告書に記載した「事業等のリスク」について重要な変更はありません。」
大口請負契約に伴う取引先信用リスクについて、重要な変更がないと記載している。 - FY2023MitigatedAnnual report
「顧客の与信・回収状況に係わるモニタリング精度の向上」
顧客倒産等による債権回収不能リスクに対する管理策を、顧客の与信・回収状況のモニタリングとして具体化した。 - FY2021-Q3RestatedAnnual report
「当第３四半期連結累計期間において、財政状態、経営成績及びキャッシュ・フローの状況の異常な変動等又は、前連結会計年度の有価証券報告書に記載した「事業等のリスク」について重要な変更はありません。」
大口請負契約に伴う取引先信用リスクについて、重要な変更はないとの扱いが継続している。 - FY2021-Q2RestatedAnnual report
「当第２四半期連結累計期間において、財政状態、経営成績及びキャッシュ・フローの状況の異常な変動等又は、前連結会計年度の有価証券報告書に記載した「事業等のリスク」について重要な変更はありません。」
大口請負契約に伴う取引先信用リスクについて、重要な変更はないとの扱いが継続している。 - FY2020-Q3RestatedAnnual report
「During the cumulative consolidated period of the third quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先信用リスクについて、重要な変更はないとの扱いが継続している。 - FY2020-Q2RestatedAnnual report
「During the cumulative consolidated period of the second quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先信用リスクについて、重要な変更はないとの扱いを継続している。 - FY2020-Q1RestatedAnnual report
「During the cumulative consolidated period of the first quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先信用リスクについて、重要な変更はないとの扱いが継続している。 - FY2019-Q3RestatedAnnual report
「During the cumulative consolidated period of the third quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先信用リスクについて、重要な変更はないとの扱いが継続している。 - FY2019-Q2RestatedAnnual report
「During the cumulative consolidated period of the second quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先信用リスクについて、重要な変更はないとの扱いが継続している。 - FY2019-Q1RestatedAnnual report
「During the cumulative consolidated period of the first quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先信用リスクについて、重要な変更はないとの扱いが継続している。 - FY2018-Q3RestatedAnnual report
「During the cumulative consolidated period of the third quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先信用リスクについて、重要な変更はないとの扱いが継続している。 - FY2018-Q2RestatedAnnual report
「During the cumulative consolidated period of the second quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先信用リスクについて、重要な変更はないとの扱いが継続している。 - FY2017RestatedAnnual report
「Construction contracts in the industry involve large amounts, and payment is often received upon completion of the work. Accordingly, if a counterparty experiences financial difficulties before payment is received, this could affect business performance.」
大口請負契約に伴う取引先信用リスクを年次リスクとして継続記載している。 - FY2017-Q3RestatedAnnual report
「During the cumulative consolidated period of the third quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先の信用リスクについて、重要な変更はないとされている。 - FY2017-Q2RestatedAnnual report
「During the cumulative consolidated period of the second quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先の信用リスクについて、重要な変更はないと記載している。 - FY2017-Q1RestatedAnnual report
「During the cumulative consolidated period of the first quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
大口請負契約に伴う取引先の信用リスクについて、重要な変更はないとされている。 - FY2016First statedAnnual report
「Construction contracts in the industry involve large amounts, and payment is often received upon completion of the work. Accordingly, if a counterparty experiences financial difficulties before payment is received, this could affect business performance.」
The Company identifies credit exposure arising from the size of contracts and the timing of collection of construction payments.