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Amiyaki Tei (2753) · RiskRestated

Credit Risk of Business Counterparties and Store Building Owners

First written in FY2017. 4 of 5 entries say "Restated". Latest entry: FY2026.

5entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY20262017: 120172018: 120182019: 120192020: 020202021: 020212022: 020222023: 020232024: 120242025: 020252026: 12026
Same theme, other companies
Counterparty Credit Risk for Accounts Receivable and Refundable DepositsA theme 27 companies write about · 28 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.

14 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 27 companies compared. The sentences above are computed from all 27.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「For this risk, the Group manages due dates and outstanding balances for each business partner in accordance with its accounting regulations and other policies. The sales and accounting departments monitor the status of business partners and seek to mitigate the risk by responding promptly when they identify deterioration in financial condition or other issues.」

    Management of due dates and outstanding balances, together with monitoring, continues in response to the credit risk of business partners and store building owners.
  2. FY2024RestatedAnnual report

    「For this risk, the Group manages due dates and outstanding balances for each business partner in accordance with its accounting regulations and other policies. The sales and accounting departments monitor the status of business partners and seek to mitigate the risk by responding promptly when they identify deterioration in financial condition or other issues.」

    Management of due dates and outstanding balances, together with monitoring, continues in response to the credit risk of business partners and store building owners.
  3. FY2019RestatedAnnual report

    「Trade receivables, including accounts receivable and deposits, are exposed to the credit risk of business partners, but the collection period is generally short and the historical bad debt ratio is low. Long-term loans receivable are primarily funds provided to landowners for building construction, while security deposits are primarily deposits paid in connection with store openings, and these are exposed to the credit risk of store building owners.」

    The credit risk of business partners and store building owners, and the related response through counterparty-by-counterparty management and monitoring, continue.
  4. FY2018RestatedAnnual report

    「Trade receivables, including accounts receivable and deposits, are exposed to the credit risk of business partners, but the collection period is generally short and the historical bad debt ratio is low. Long-term loans receivable are primarily funds provided to landowners for building construction, while security deposits are primarily deposits paid in connection with store openings, and these are exposed to the credit risk of store building owners.」

    The credit risk of business partners and store building owners, and the related response through counterparty-by-counterparty management and monitoring, continue.
  5. FY2017First statedAnnual report

    「Trade receivables, including accounts receivable and deposits, are exposed to the credit risk of business partners, but the collection period is generally short and the historical bad debt ratio is low. Long-term loans receivable are primarily funds provided to landowners for building construction, while security deposits are primarily deposits paid in connection with store openings, and these are exposed to the credit risk of store building owners.」

    The credit risk of business partners and store building owners is explicitly identified for trade receivables, long-term loans receivable and security deposits.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Amiyaki Tei's next results are scheduled for 2026-10-05. Read the earnings preview
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Credit Risk of Business Counterparties and Store Building Owners | AMIYAKI TEI CO.,LTD. (2753) | Komori