Counterparty Credit and Accounts Receivable Collection Risk
First written in FY2017. 2 of 6 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 19 of 64 companies on the "Worse" side.
14 other companies' latest entry also says "Mitigated".
- FY2024MitigatedAnnual report
「As of the consolidated fiscal year-end, 6% of trade receivables were from specific major customers.」
While continuing to manage credit limits, due dates and balances, the concentration of trade receivables among major customers decreased from 8% in the previous fiscal year to 6%. - FY2023MitigatedAnnual report
「As of the consolidated fiscal year-end, 8% of trade receivables were from specific major customers.」
While continuing to manage credit limits, due dates and balances for each customer, the concentration of trade receivables among major customers decreased from 10% in the previous fiscal year to 8%. - FY2022WorsenedAnnual report
「As of the consolidated fiscal year-end, 10% of trade receivables were from specific major customers.」
The concentration of trade receivables among major customers increased from 7% in the previous fiscal year to 10%. The company continues to manage credit limits and balances for each customer. - FY2019RestatedAnnual report
「In accordance with the credit limit for each customer, the Sales Administration Department regularly monitors the status of major business partners with respect to trade receivables, manages due dates and balances for each counterparty, and works to identify and mitigate at an early stage any concerns over collectability arising from deteriorating financial conditions or other factors.」
The company continues to manage credit risk through customer-specific credit limits, due dates and balances, and monitoring of financial conditions. - FY2018RestatedAnnual report
「In accordance with the credit limit for each customer, the Sales Administration Department regularly monitors the status of major business partners with respect to trade receivables, manages due dates and balances for each counterparty, and works to identify and mitigate at an early stage any concerns over collectability arising from deteriorating financial conditions or other factors.」
The company continues to manage credit risk through customer-specific credit limits, monitoring due dates and balances, and monitoring financial conditions. - FY2017First statedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers' credit risk.」
The notes to financial instruments explicitly identify the risk of collecting accounts receivable due to customer defaults or deteriorating financial conditions, and the management of this risk through credit limits and balance monitoring.