Exposure to Credit, Market and Liquidity Risks
First written in FY2016. 14 of 22 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2026: 7 of 17 companies on the "Worse" side.
15 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「Impairment loss on investment securities 3,665 2,285」
An impairment loss on investment securities of ¥2.285 million has been recognized as an extraordinary loss for the cumulative third quarter of the current fiscal year, but no further increase from the previous quarterly report is stated. - FY2024-Q2MaterialisedAnnual report
「Allowance for doubtful accounts － △ 28,505 Impairment loss on investment securities 3,665 2,285」
An allowance for doubtful accounts of ¥28.505 million related to customer credit risk was recognized at the end of the second quarter, and an impairment loss on investment securities of ¥2.285 million was also recognized as an extraordinary loss. Credit and market risks have been reflected in the financial statements. - FY2023-Q3RestatedAnnual report
「Impairment loss on investment securities － 3,665」
Regarding the market price fluctuation risk of investment securities, an impairment loss of ¥3.665 million is presented as an extraordinary loss for the cumulative third quarter of the current fiscal year. No further increase in the amount from the previous quarterly report is stated. - FY2023-Q2MaterialisedAnnual report
「Impairment loss on investment securities 3,665」
Regarding the market price fluctuation risk of investment securities, an impairment loss of ¥3.665 million was actually recognized as an extraordinary loss. - FY2023-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It has been determined that there have been no material changes in credit, market or liquidity risks. - FY2022RestatedAnnual report
「Trade notes and accounts receivable, which are operating receivables, are exposed to customers' credit risk. Securities and investment securities consist mainly of shares held to strengthen business relationships and are exposed to market price fluctuation and other risks.」
Credit risk on operating receivables and market risk on securities and investment securities continue to be recognized. - FY2022-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It has been determined that there have been no material changes in credit, market or liquidity risks. - 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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It has been determined that there have been no material changes in credit, market or liquidity risks. - FY2022-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It has been determined that there have been no material changes in credit, market or liquidity risks. - FY2021MaterialisedAnnual report
「Impairment loss on investment securities 7,169」
Regarding the market price fluctuation risk of investment securities, an impairment loss of ¥7.169 million was actually recognized as an extraordinary loss in the fiscal year ended March 2021. - FY2021-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It has been determined that there have been no material changes in credit, market or liquidity risks. - 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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It has been determined that there have been no material changes in credit, market or liquidity risks. - FY2021-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It has been determined that there have been no material changes in credit, market or liquidity risks. - FY2020MaterialisedAnnual report
「Impairment loss on investment securities 26,206」
Regarding the market price fluctuation risk of investment securities, an impairment loss of ¥26.206 million was recognized as an extraordinary loss in the current consolidated fiscal year. - FY2020-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It has been determined that there have been no material changes in credit, market or liquidity risks. The ¥26.206 million impairment loss on investment securities continues to be presented in the financial statements, but no increase in a newly recognized amount has been identified. - FY2020-Q2MaterialisedAnnual report
「Impairment loss on investment securities 26,206」
Regarding the market price fluctuation risk of investment securities, an impairment loss of ¥26.206 million was actually recognized as an extraordinary loss. - FY2020-Q1RestatedAnnual report
「There have been no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It has been determined that there have been no material changes in credit, market or liquidity risks. - FY2019RestatedAnnual report
「In accordance with its credit management regulations, the Company has the finance and accounting division regularly monitor the status of major customers with respect to operating receivables, manage due dates and balances for each counterparty, and seek to identify and mitigate early any concerns over collection arising from deterioration in financial condition or other factors.」
Management measures for credit, market and liquidity risks, including credit monitoring, fair value confirmation and cash management planning, continue. - FY2019-Q2RestatedAnnual report
「There have been no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It has been determined that there have been no material changes in credit, market or liquidity risks. - FY2018MitigatedAnnual report
「In accordance with its credit management regulations, the Company has the finance and accounting division regularly monitor the status of major customers with respect to operating receivables, manage due dates and balances for each counterparty, and seek to identify and mitigate early any concerns over collection arising from deterioration in financial condition or other factors.」
Management of credit, market and liquidity risks, including credit monitoring, confirmation of the fair value of investment securities and cash management planning, continues. - FY2017MitigatedAnnual report
「In accordance with its credit management regulations, the Company has the finance and accounting division regularly monitor the status of major customers with respect to operating receivables, manage due dates and balances for each counterparty, and seek to identify and mitigate early any concerns over collection arising from deterioration in financial condition or other factors.」
While recognizing credit, market and liquidity risks, the disclosure specifies management measures including credit monitoring, fair value confirmation and cash management planning. - FY2016First statedAnnual report
「Trade notes and accounts receivable, which are operating receivables, are exposed to customers' credit risk. Investment securities consist mainly of shares held to strengthen business relationships and are exposed to market price fluctuation and other risks. Some borrowings carry variable interest rates and are therefore exposed to interest rate fluctuation risk.」
The disclosure explicitly identifies credit risk on operating receivables, price fluctuation risk on investment securities, and interest rate fluctuation risk on borrowings.