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Brass (2424) · RiskRestated

Impairment losses on investments in affiliated companies and allowances for doubtful accounts on loans

First written in FY2022. 4 of 5 entries say "Restated". Latest entry: FY2026-H1.

5entries
5years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2022 – FY2026-H12022: 120222023: 120232024: 120242025: 120252026: 12026
Same theme, other companies
Risk of Recovery Shortfalls and Valuation Losses on Loans to and Investments in AffiliatesA theme 49 companies write about · 51 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2019: 7 of 15 companies on the "Worse" side.

5 other companies' latest entry also says "Restated".

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 49 companies compared. The sentences above are computed from all 49.
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  1. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new business or other risks, nor any 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 material changes in the risks related to impairment losses on investments in and loans to affiliated companies and the allowance for doubtful accounts.
  2. FY2025-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new business or other risks, nor any 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 material changes in the risks related to impairment losses on investments in and loans to affiliated companies and the allowance for doubtful accounts.
  3. FY2024-Q3RestatedAnnual report

    「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    States that there have been no material changes in the risks related to impairment losses on investments in and loans to affiliated companies and the allowance for doubtful accounts.
  4. FY2023-Q3RestatedAnnual report

    「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    States that there have been no material changes in the risks related to impairment losses on investments in and loans to affiliated companies and the allowance for doubtful accounts.
  5. FY2022First statedAnnual report

    「Impairment loss on investments in affiliated companies ¥98,443 thousand; provision for allowance for doubtful accounts ¥38,697 thousand」

    For affiliated companies including 株式会社lyrics, the Company recorded an impairment loss on investments in affiliated companies of ¥98,443 thousand and a provision for allowance for doubtful accounts of ¥38,697 thousand during the current fiscal year. The Company disclosed actual impairment losses and collection concerns relating to investments in and loans to subsidiaries.
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Impairment losses on investments in affiliated companies and allowances for doubtful accounts on loans | Brass Corporation (2424) | Komori