Trade Receivables Credit Risk
First written in FY2017. 7 of 8 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2026: 19 of 64 companies on the "Worse" side.
133 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
営業債権の信用リスクについて、重要な変更がないと包括的に記載している。 - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
営業債権の信用リスクについて、重要な変更がないと包括的に記載している。 - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
営業債権の信用リスクについて重要な変更がないと包括的に記載している。 - FY2019RestatedAnnual report
「営業債権である受取手形及び売掛金は、顧客の信用リスクに晒されております。当該リスクに関しては、与信管理要領に従い、取引先ごとに期日管理及び残高管理を行うとともに、主な取引先について信用状況を半期ごとに把握する体制をとり、リスクの軽減を図っております。」
営業債権の信用リスクと、取引先ごとの期日・残高管理および半期ごとの信用状況把握による軽減策を再掲している。 - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
営業債権の信用リスクについて重要な変更がないと包括的に記載している。 - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
営業債権の信用リスクについて重要な変更がないと包括的に記載している。 - FY2018RestatedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers' credit risk.」
営業債権の信用リスクと、取引先ごとの期日・残高管理等による軽減策を再掲している。 - FY2017First statedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers' credit risk.」
取引先ごとの期日・残高管理や、主要取引先の信用状況を半期ごとに把握する与信管理によってリスク軽減を図っている。