Recovery Risk on Loans to Subsidiaries and Recognition of an Allowance for Doubtful Accounts
First written in FY2019. 2 of 5 entries say "Materialised", first in FY2019. Latest entry: FY2025.
GNI Group moved to the "Worse" side of this theme in 2020, 3 years before the typical company in this theme (2023).
The whole theme swung hardest in 2022: 11 of 19 companies on the "Worse" side.
5 other companies' latest entry also says "Worsened".
- FY2025WorsenedAnnual report
「貸倒引当金繰入額 － 368」
親会社単体で貸倒引当金繰入額368百万円を計上し、子会社貸付金の回収リスクが再び財務実績に現れた。 - 2026-03-04MaterialisedRevision to earnings forecast
「We re-examined the valuation of shares in our subsidiary and the recoverability of loans receivable. As a result, for the subsidiary for which an impairment loss has already been recognized in the consolidated results, we decided to additionally record a valuation loss on investments in subsidiaries and an increase in the allowance for doubtful accounts in the non-consolidated results.」
Following a renewed review of the recoverability of loans to a subsidiary, an additional allowance for doubtful accounts was recorded in the non-consolidated results. This indicates that loss recognition for recovery risk re-emerged on a standalone basis after the previous easing resulting from a reduction in the allowance. The amount is eliminated in consolidation and has no impact on consolidated results. - FY2024MitigatedAnnual report
「貸倒引当金戻入額 6,021,002」
親会社における子会社貸付金の貸倒引当金は全額減少し、6,021,002千円の貸倒引当金戻入額を計上した。 - FY2021WorsenedAnnual report
「長期貸付金 4,036,942 4,480,472 貸倒引当金 △4,027,456 △4,475,729」
親会社の長期貸付金に対する貸倒引当金が前期の4,027,456千円から4,475,729千円へ増加し、子会社貸付金の回収リスクが拡大している。 - FY2019MaterialisedAnnual report
「貸倒引当金繰入額は、おもに当社連結子会社である上海ジェノミクス有限公司およびGNI USA,Inc.への長期貸付金に対して貸倒引当金を計上したものです。」
親会社単体で、上海ジェノミクス及びGNI USAへの長期貸付金を中心に47億418万1千円の貸倒引当金を計上したことを開示している。