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Yomeishu Seizo (2540) · RiskRestated

Additional allowance for doubtful accounts due to deterioration in customers’ financial condition

First written in FY2017. 16 of 17 entries say "Restated". Latest entry: FY2026-H1.

17entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2026-H12017: 120172018: 220182019: 420192020: 220202021: 220212022: 220222023: 220232024: 120242025: 12025
Same theme, other companies
Recognition of an allowance for doubtful accountsA theme 82 companies write about · 82 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 14 of 32 companies on the "Worse" side.

15 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 82 companies compared. The sentences above are computed from all 82.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「当中間会計期間において、当半期報告書に記載した事業の状況、経理の状況等に関する事項のうち、経営者が提出会社の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす可能性があると認識している主要なリスクの発生又は前事業年度の有価証券報告書に記載した「事業等のリスク」についての重要な変更はありません。」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないとしている。
  2. FY2025-H1RestatedAnnual report

    「During the interim accounting period under review, there were no new major risks that management recognizes could have a material impact on the financial condition, operating results or cash flows of the filing company, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないとしている。
  3. FY2024-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no new major risks that management recognizes could have a material impact on the financial condition, operating results or cash flows of the filing company, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないとしている。
  4. FY2023-Q3RestatedAnnual report

    「当第３四半期累計期間において、当四半期報告書に記載した事業の状況、経理の状況等に関する事項のうち、経営者が提出会社の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす可能性があると認識している主要なリスクの発生又は前事業年度の有価証券報告書に記載した「事業等のリスク」についての重要な変更はありません。」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないと記載している。
  5. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no new major risks that management recognizes could have a material impact on the financial condition, operating results or cash flows of the filing company, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないと記載している。
  6. FY2023-Q1RestatedAnnual report

    「当第１四半期累計期間において、当四半期報告書に記載した事業の状況、経理の状況等に関する事項のうち、経営者が提出会社の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす可能性があると認識している主要なリスクの発生又は前事業年度の有価証券報告書に記載した「事業等のリスク」についての重要な変更はありません。」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないと記載している。
  7. FY2022-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no new major risks that management recognizes could have a material impact on the financial condition, operating results or cash flows of the filing company, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないと記載している。
  8. FY2022-Q1RestatedAnnual report

    「There were no new major risks during the three months ended 30 June, and no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないと記載している。
  9. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no new major risks that management recognizes could have a material impact on the financial condition, operating results or cash flows of the filing company, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないと記載している。
  10. FY2020RestatedAnnual report

    「また、売上債権については与信管理制度に基づき、取引先の経営状況に応じた与信枠の設定、取引保証金の受け入れにより、貸倒損失の発生防止に努めておりますが、取引先の経営状況の悪化や信用不安が生じた場合等には、当社の業績及び財政状態に影響を及ぼす可能性があります。」

    取引先の財政状態悪化による追加引当・貸倒リスクへの対応策を再掲している。
  11. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないと記載している。
  12. FY2020-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないと記載している。
  13. FY2019RestatedAnnual report

    「得意先の財政状態が悪化し、支払能力が低下した場合には、追加引当が必要になる可能性があります。」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクを再掲している。
  14. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないと記載している。
  15. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクについて、重要な変更はないと記載している。
  16. FY2018RestatedAnnual report

    「得意先の財政状態が悪化し、支払能力が低下した場合には、追加引当が必要になる可能性があります。」

    得意先の財政状態悪化による貸倒引当金の追加計上リスクを再掲している。
  17. FY2017First statedAnnual report

    「To provide for losses from uncollectible receivables, we recognize uncollectible amounts based on the historical default rate for general receivables and, for specific receivables such as doubtful accounts, after considering collectibility individually. However, if customers’ financial condition deteriorates and their ability to pay declines, an additional allowance may be required.」

    The company identifies the possibility of additional allowances if customers’ financial condition deteriorates as an uncertainty in the allowance for doubtful accounts.
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Additional allowance for doubtful accounts due to deterioration in customers’ financial condition | YOMEISHU SEIZO CO.,LTD. (2540) | Komori