Komori
Softfront Holdings (2321) · RiskRestatedLatest Earnings (2026-08-12): "Worsened"

Deterioration in Customers’ Financial Condition and Bad Debts

First written in FY2016. 2 of 4 entries say "Worsened", first in FY2022. Latest entry: 2026-08-12.

4entries
11years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2016RestatedFY20232016: 120162017: 020172018: 020182019: 020192020: 020202021: 020212022: 120222023: 120232024: 020242025: 020252026: 12026
Same theme, other companies
Credit Risk Management for Business PartnersA theme 913 companies write about · 933 as a headwind · 18 as a tailwind

Softfront Holdings moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).

The whole theme swung hardest in 2026: 19 of 64 companies on the "Worse" side.

16 other companies' latest entry also says "Worsened".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 194 companies compared. The sentences above are computed from all 194.Comparing 200 of the theme's 952 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-12WorsenedEarnings

    「Provision for doubtful accounts — 7,320」

    The Company recorded a ¥7,320 thousand provision for doubtful accounts in the first quarter, resulting in an allowance burden related to credit risk from customers and others.
  2. FY2023RestatedAnnual report

    「営業債権である売掛金及び長期未収入金は、顧客の信用リスクに晒されております。」

    売掛金・長期未収入金に関する顧客信用リスクと、貸倒引当金による管理方針を継続して開示している。
  3. FY2022WorsenedAnnual report

    「これは主に、税金等調整前当期純損失27,743千円、仕入債務の減少額22,252千円、投資有価証券売却益10,000千円などの資金減少要因があった一方で、売上債権及び契約資産の減少額47,777千円、減価償却費21,841千円、貸倒引当金の増加額16,838千円、のれん償却額13,011千円などの資金増加要因があったことによるものであります。」

    貸倒引当金の増加額16,838千円を計上し、連結貸借対照表上の貸倒引当金は37,665千円となった。顧客・貸付先等の信用リスクに対する引当負担が拡大している。
  4. FY2016First statedAnnual report

    「顧客等の財務状況が悪化し、支払能力が低下した場合には、引当金の追加計上又は貸倒損失が発生する可能性があります。」

    売掛金等の回収不能リスクを貸倒引当金の追加計上・損失発生可能性として説明している。
Moved together

"Achieving Early Profitability and Securing the Earnings Base" moved the same way as this thread, in the same document, in 2 of its 4 moves.

2★1
  1. ★This thread
  2. 1Achieving Early Profitability and Securing the Earnings Base2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Softfront Holdings yet. It last moved in the Earnings of 2026-08-12: "Worsened".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Deterioration in Customers’ Financial Condition and Bad Debts | Softfront Holdings (2321) | Komori