Bad Debt and Trade Receivables Collection Risk
First written in FY2016. 24 of 25 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2026: 18 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 management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - 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 management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2023-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 management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2023-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 management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2022RestatedAnnual report
「For each customer, we conduct credit management and set a credit limit, regularly monitor the aging and collection status of receivables, and record allowances for doubtful accounts.」
Continues to manage the risk of bad debts through credit management, monitoring the collection status of receivables, and recording allowances for doubtful accounts. - FY2022-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 management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2022-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
States that there have been no occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2021-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 management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2021-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 management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2021-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
States that there have been no occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2020RestatedAnnual report
「Our Group manages trade receivables based on contracts with customers executed in accordance with internal regulations. We also conduct credit management for each customer and set credit limits, regularly monitor the aging and collection status of receivables, and record allowances for doubtful accounts. However, if an unforeseeable event occurs, such as a rapid deterioration in the business conditions of a company with a weak financial base due to changes in economic conditions, this may hinder the collection of trade receivables and affect operating results.」
While conducting credit management, monitoring the collection status of receivables, and recording allowances for doubtful accounts, continues to disclose the risk associated with collecting trade receivables. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2019RestatedAnnual report
「Our Group manages trade receivables based on contracts with customers executed in accordance with internal regulations. We also conduct credit management for each customer and set credit limits, regularly monitor the aging and collection status of receivables, and record allowances for doubtful accounts. However, if an unforeseeable event occurs, such as a rapid deterioration in the business conditions of a company with a weak financial base due to changes in economic conditions, this may hinder the collection of trade receivables and affect operating results.」
While conducting credit management, monitoring the collection status of receivables, and recording allowances for doubtful accounts, continues to disclose the risk associated with collecting trade receivables. - FY2019-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2019-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2018RestatedAnnual report
「Our Group manages trade receivables based on contracts with customers executed in accordance with internal regulations. We also conduct credit management for each customer and set credit limits, regularly monitor the aging and collection status of receivables, and record allowances for doubtful accounts. However, if an unforeseeable event occurs, such as a rapid deterioration in the business conditions of a company with a weak financial base due to changes in economic conditions, this may hinder the collection of trade receivables and affect operating results.」
While conducting credit management, monitoring the collection status of receivables, and recording allowances for doubtful accounts, continues to disclose the risk associated with collecting trade receivables. - FY2018-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2018-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2017RestatedAnnual report
「Our Group manages trade receivables based on contracts with customers executed in accordance with internal regulations. We also conduct credit management for each customer and set credit limits, regularly monitor the aging and collection status of receivables, and record allowances for doubtful accounts. However, if an unforeseeable event occurs, such as a rapid deterioration in the business conditions of a company with a weak financial base due to changes in economic conditions, this may hinder the collection of trade receivables and affect operating results.」
While conducting credit management, monitoring the collection status of receivables, and recording allowances for doubtful accounts, continues to disclose the risk associated with collecting trade receivables. - FY2017-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended [the current third quarter]. There have also been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no new occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2017-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new occurrences or material changes regarding the risk of bad debts and collection of trade receivables. - FY2016First statedAnnual report
「If an unforeseeable event occurs, such as a rapid deterioration in the business conditions of a company with a weak financial base due to changes in economic conditions, this may hinder the collection of trade receivables and affect operating results.」
While conducting credit management for each customer, monitoring the aging and collection status of receivables, and recording allowances for doubtful accounts, describes concerns about collection due to deterioration in customers' financial condition.