Transactions with Customer Companies and Outsourced Service Providers and Credit Risk
First written in FY2016. 3 of 9 entries say "Worsened", first in FY2021. Latest entry: FY2025.
Cmc moved to the "Worse" side of this theme in 2019, 3 years before the typical company in this theme (2022).
The whole theme swung hardest in 2026: 18 of 64 companies on the "Worse" side.
0 other companies' latest entry also says "Softened".
- FY2025Trade receivables due from major customers fell from 33.2% to 29.5%.Annual report
「As of the consolidated balance sheet date for the fiscal year, 29.5% of trade receivables were due from major customers.」
Trade receivables remained concentrated among major customers, although the ratio fell from 33.2% in the previous fiscal year to 29.5%. - FY2025-H1Allowance for doubtful accounts increased from ¥221 thousand to ¥235 thousand.Annual report
「Allowance for doubtful accounts △ 221 △ 235」
The allowance for doubtful accounts increased from ¥221 thousand at the end of the previous consolidated fiscal year to ¥235 thousand. - FY2024-Q2Allowance for doubtful accounts increased from ¥120 thousand to ¥209 thousand.Annual report
「Allowance for doubtful accounts △ 120 △ 209」
The allowance for doubtful accounts increased from ¥120 thousand at the end of the previous consolidated fiscal year to ¥209 thousand. - FY2024-Q1Increase in Allowance for Doubtful AccountsAnnual report
「Allowance for doubtful accounts △ 120 △ 25,199」
The allowance for doubtful accounts increased from ¥120 thousand at the end of the previous consolidated fiscal year to ¥25,199 thousand. - FY2023Trade receivables due from major customers fell from 47.5% to 33.2%.Annual report
「As of the consolidated balance sheet date for the fiscal year, 33.2% of trade receivables were due from major customers.」
Trade receivables remained concentrated among major customers, although the ratio fell from 47.5% disclosed for the previous fiscal year to 33.2%. - FY2022Trade receivables due from major customers fell from 50.5% to 47.5%.Annual report
「As of the consolidated balance sheet date for the fiscal year, 47.5% of trade receivables were due from major customers.」
Trade receivables remained concentrated among major customers, although the ratio fell from 50.5% disclosed for the previous fiscal year to 47.5%. - FY2021Trade receivables concentration among major customers stated at 50.5%.Annual report
「As of the consolidated balance sheet date for the fiscal year, 50.5% of trade receivables were due from major customers.」
Customer credit and collection risk is quantified by stating that 50.5% of trade receivables were concentrated among major customers. - FY2019Risk focus shifted from credit collection risk to changes in transaction terms and dispute risk.Annual report
「However, in the Group's business areas, plans and arrangements are frequently changed for various reasons. As a result, unforeseen circumstances or disputes may arise with business partners, which may affect the Group's results.」
While preventive measures through transaction agreements are described, the risk disclosure has been expanded from the previous explanation of customer insolvencies and uncollectible receivables to unforeseen circumstances and disputes arising from changes to plans or arrangements. - FY2016First statedAnnual report
「The Group seeks to prevent transaction-related problems, including by entering into basic agreements with customer companies. However, if a customer company becomes insolvent, the Group may incur payment obligations to outsourced service providers despite being unable to collect payment for marketing services provided or advertising media placement fees, which may affect the Group's results.」
This indicates transaction risk arising from the coexistence of uncollectible receivables due to customer insolvencies and payment obligations to outsourced service providers. It also states that 33.2% of trade receivables are due from major customers.