Customer Credit Risk and Credit Management for Trade Receivables
First written in FY2018. 10 of 11 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
133 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「During the second-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 3. Business and Other Risks” of the annual securities report for the previous fiscal year.」
It explicitly states that there have been no material changes to existing risks, including customer credit risk and credit management. - FY2022-Q3RestatedAnnual report
「During the third-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous fiscal year.」
It explicitly states that there have been no material changes to existing risks, including customer credit risk and credit management. - FY2021-Q3RestatedAnnual report
「During the third-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous fiscal year.」
It explicitly states that there have been no material changes to existing risks, including customer credit risk and credit management. - FY2021-Q2RestatedAnnual report
「During the second-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous fiscal year.」
It explicitly states that there have been no material changes to existing risks, including customer credit risk and credit management. - FY2020-Q3RestatedAnnual report
「During the third-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous fiscal year.」
It explicitly states that there have been no material changes to existing risks, including customer credit risk and credit management. - 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.」
It explicitly states that there have been no material changes to existing risks, including customer credit risk and credit management. - FY2020-Q1RestatedAnnual report
「During the first-quarter cumulative consolidated period, there were no significant changes from the matters described in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous consolidated fiscal year.」
It explicitly states that there have been no material changes to existing risks, including customer credit risk and credit management. - FY2019-Q3RestatedAnnual report
「During the third-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous fiscal year.」
It explicitly states that there have been no material changes to existing risks, including customer credit risk and credit management. - FY2019-Q2RestatedAnnual report
「During the second-quarter cumulative consolidated period, there were no significant changes from the matters described in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous consolidated fiscal year.」
It explicitly states that there have been no material changes to existing risks, including customer credit risk and credit management. - FY2019-Q1RestatedAnnual report
「During the first-quarter cumulative consolidated period, there were no significant changes from the matters described in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous consolidated fiscal year.」
It explicitly states that there have been no material changes to existing risks, including customer credit risk and credit management. - FY2018First statedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers’ credit risk. The Company manages payment due dates and balances for each customer, and has established a credit management framework in accordance with its credit management regulations to reduce risk.」
The disclosure identifies customer credit risk and describes management of payment due dates and balances by customer, together with the establishment of a framework based on credit management regulations, as measures to address it.