Bad Debt on Trade Receivables and Increase in the Allowance for Doubtful Accounts
First written in FY2023. 2 of 8 entries say "Mitigated", first in FY2025. Latest entry: FY2026.
The whole theme swung hardest in 2020: 4 of 19 companies on the "Worse" side.
12 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Allowance for doubtful accounts △160 △145」
The allowance for doubtful accounts decreased from ¥160,000 at the end of the previous consolidated fiscal year to ¥145,000. Bad-debt exposure has declined slightly from the previous period. - 2026-07-07WorsenedRevisions to earnings forecasts
「For loans to our consolidated subsidiary AUN PHILIPPINES INC. (Aun Philippines), we determined that it was necessary to carefully assess the recoverability of the loans after comprehensively considering the impact on the subsidiary’s financial condition of a review of the valuation of property held for sale and other factors, as well as the outlook for future fund recovery. Accordingly, we decided to record a provision for doubtful accounts of ¥11.668 million as a non-operating expense.」
The company determined that the recoverability of loans to a subsidiary required careful assessment and recorded a provision for doubtful accounts in the separate financial statements. It states that the amount is eliminated in consolidation and has no impact on consolidated results. - FY2025MitigatedAnnual report
「Allowance for doubtful accounts △3,066 △160」
The allowance for doubtful accounts on trade receivables decreased from ¥3.066 million at the end of the previous period to ¥160,000. The allowance for doubtful accounts on investments and other assets also decreased from ¥20.866 million to ¥226,000, resulting in an overall reduction in bad-debt provisions. - FY2024Bad-debt provisions spread across asset categories, with the amount for trade receivables decreasingAnnual report
「Allowance for doubtful accounts △ 22,594 △ 3,066」
The allowance for doubtful accounts on trade receivables decreased from ¥22.594 million to ¥3.066 million. Meanwhile, an allowance for doubtful accounts of ¥20.866 million was recognized for investments and other assets, with bad-debt provisions allocated across different asset categories. - FY2024-Q3Allowance for doubtful accounts on trade receivables decreasedAnnual report
「Allowance for doubtful accounts △ 22,594 △ 3,832」
The allowance for doubtful accounts on trade receivables decreased from ¥22.594 million at the end of the previous consolidated fiscal year to ¥3.832 million. Meanwhile, an allowance for doubtful accounts of ¥20.943 million was recognized for investments and other assets, with bad-debt provisions allocated across different asset categories. - FY2024-Q2Change in assets subject to bad-debt provisionsAnnual report
「Notes and accounts receivable 140,643 172,276 Real estate for sale 77,474 83,052 Work in process 1,334 1,260 Other 64,920 42,652 Allowance for doubtful accounts △ 22,594 △ 3,826」
The allowance for doubtful accounts on trade receivables decreased from ¥22.594 million to ¥3.826 million. Meanwhile, the allowance for doubtful accounts on investments and other assets amounted to ¥20.999 million, indicating a change in the assets subject to bad-debt provisions. - FY2024-Q1Allowance for doubtful accounts on trade receivables decreased; newly recognized under investments and other assetsAnnual report
「Notes and accounts receivable and contract assets 140,643 123,428 Allowance for doubtful accounts △22,594 △4,148 Investments and other assets 186,557 169,211 Allowance for doubtful accounts － △20,168」
The allowance for doubtful accounts on trade receivables decreased from ¥22.594 million to ¥4.148 million. Meanwhile, a new allowance for doubtful accounts of ¥20.168 million was recognized for investments and other assets, indicating a change in the assets subject to bad-debt provisions. - FY2023MaterialisedAnnual report
「Current assets decreased 1.9% from the end of the previous consolidated fiscal year to ¥807.295 million, mainly due to an increase in the allowance for doubtful accounts.」
The allowance for doubtful accounts increased from ¥3.4 million to ¥22.594 million, and an expense for the allowance for doubtful accounts of ¥19.392 million was recognized in profit or loss.