Recoverability of Loans to Affiliates and Allowance for Doubtful Accounts
First written in FY2021. 3 of 5 entries say "Worsened", first in FY2022. Latest entry: FY2026.
Human Holdings moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2026: 11 of 18 companies on the "Worse" side.
7 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「For the fiscal year, after assessing the recoverability of loans, the company recognized an allowance for doubtful accounts of ¥393.941 million.」
The allowance for doubtful accounts increased from ¥355.932 million in the previous fiscal year to ¥393.941 million, indicating growing concerns over collections from lending recipients with negative net worth, including affiliated companies. - 2026-06-04WorsenedGeneral Meetings of Shareholders
「In the fiscal year ended March 2026, after examining the recoverability of loans, we recorded ¥393,941 thousand as an allowance for doubtful accounts.」
The company disclosed an allowance for doubtful accounts for loans to borrowers with negative net worth, including affiliates, up from ¥355,932 thousand in the fiscal year ended March 2025 cited in the recent canonical record. - FY2025MitigatedAnnual report
「For the fiscal year, after assessing the recoverability of loans, the company recognized an allowance for doubtful accounts of ¥355.932 million. It also recognized a ¥326.523 million reversal of the allowance for doubtful accounts as a result of collecting loans to affiliated companies and other factors.」
The allowance for doubtful accounts decreased from ¥651.779 million in the previous fiscal year to ¥355.932 million, and a ¥326.523 million reversal was also recognized as a result of collecting loans to affiliated companies and other factors. - FY2022WorsenedAnnual report
「For the fiscal year ended March 2022, after assessing the recoverability of loans, the company recognized ¥651.779 million as an allowance for doubtful accounts.」
The allowance for doubtful accounts for lending recipients with negative net worth, including affiliated companies, increased from ¥559.513 million to ¥651.779 million. - FY2021First statedAnnual report
「For the fiscal year ended March 2021, after reviewing the recoverability of loans, the company recognized ¥559.513 million as an allowance for doubtful accounts.」
For lending recipients and other parties with negative net worth, the company has, for the first time, described as a standalone topic the risk that it actually recognized a ¥559.513 million allowance for doubtful accounts after assessing recoverability.