Hip (2136) · RiskRestated
Risk of Recording an Allowance for Doubtful Accounts Due to Deterioration in Business Partners’ Payment Capacity
First written in FY2018. 1 of 2 entries say "Restated". Latest entry: FY2019.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Recognition of an Allowance for Doubtful AccountsA theme 86 companies write about · 86 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 14 of 33 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 86 companies compared. The sentences above are computed from all 86.Full recordFilings, disclosures and news, newest first
- FY2019RestatedAnnual report
「If a counterparty’s financial position deteriorates and its ability to pay declines, it may become necessary to recognize an allowance, which could have a negative impact on profit or loss.」
The risk that deterioration in customers’ financial condition and payment capacity could require recognition of an allowance for doubtful accounts is reiterated as a significant accounting estimate. - FY2018First statedAnnual report
「If a counterparty’s financial position deteriorates and its ability to pay declines, it may become necessary to recognize an allowance, which could have a negative impact on profit or loss.」
The risk that deterioration in customers’ financial condition and payment capacity could require recognition of an allowance for doubtful accounts and affect profit or loss is disclosed for the first time as a standalone accounting risk.