Hodl1 (2345) · RiskRestated
Inability to recover long-term loans and allowance for doubtful accounts
First written in FY2025. 2 of 3 entries say "Restated". Latest entry: 2026-06-19.
3entries
1years
1from disclosures
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Same theme, other companies
Uncollectibility of Long-Term Loans Arising from Fund-Outflow Transactions and Related MattersA theme 1 companies write about · 1 as a headwind · 0 as a tailwind
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- 2026-06-19RestatedOccurring Fact
「For accounting purposes, we have recorded the receivable under this agreement as a long-term loan. However, after carefully assessing the collectibility of the loan, we have recorded an allowance for doubtful accounts in the same amount, so the accounting treatment does not increase net assets.」
The company has reaffirmed that it has recorded a long-term loan of ¥2.06 billion together with an allowance for doubtful accounts of the same amount, explaining that the full allowance reflects the absence of collateral or guarantees, difficulty in obtaining financial information and repayment of principal and interest in a lump sum. - FY2026-H1RestatedAnnual report
「長期貸付金及びこれに係る未収利息については、回収可能性を検討した結果、回収不能と判断し、当連結会計年度末において全額について貸倒引当金を計上しております。」
長期貸付金2,060,000千円について、回収不能と判断し全額の貸倒引当金を計上した状態を中間期末でも維持している。 - FY2025First statedAnnual report
「長期貸付金及びこれに係る未収利息については、回収可能性を検討した結果、回収不能と判断し、当連結会計年度末において全額について貸倒引当金を計上しております。」
流出取引等に関連する長期貸付金について回収不能と判断し、長期貸付金2,060百万円を含む貸倒引当金2,180百万円を計上した。