Counterparty Insolvency and Receivables Collection Risk
First written in FY2016. 3 of 8 entries say "Restated". Latest entry: 2026-09-01.
Ichimasa Kamaboko moved to the "Worse" side of this theme in 2023, 1 year after the typical company in this theme (2022).
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
4 other companies' latest entry also says "Materialised".
- FY2024Provision for doubtful accounts for an affiliate increasedAnnual report
「The company has recorded allowances for doubtful accounts against ¥16.222 million of receivables from PT.KML ICHIMASA FOODS and ¥23.188 million of other current assets. During the consolidated fiscal year, it recorded a ¥23.188 million provision for doubtful accounts against other current assets.」
For receivables and other amounts due from an Indonesian affiliate, the company recorded a ¥23.188 million provision for doubtful accounts, indicating that collection risk has emerged as a loss burden in addition to the ¥16.222 million recorded in the previous fiscal year. - FY2023MaterialisedAnnual report
「The company has recorded a ¥16.222 million allowance for doubtful accounts for receivables from PT.KML ICHIMASA FOODS. During the consolidated fiscal year, it recorded a ¥16.222 million provision for doubtful accounts.」
For receivables from an Indonesian affiliate, the company recorded a ¥16.222 million allowance for doubtful accounts and provision, indicating that business partner credit and collection risk has emerged as an actual loss burden. - FY2022RestatedAnnual report
「In accordance with its Sales Management Regulations and Credit Management Regulations, the company manages due dates and outstanding balances for each business partner and seeks to identify and mitigate concerns about collection at an early stage when financial conditions and other factors deteriorate.」
For the credit risk of business partners, the company has continued to manage due dates and outstanding balances in accordance with its regulations and identify collection concerns at an early stage. - FY2018RestatedAnnual report
「The Group thoroughly manages the credit of its business partners and focuses on protecting receivables. However, if a business partner becomes insolvent and receivables become uncollectible, the Group's operating results and financial position may be affected.」
While conducting credit management and protecting receivables, the company has continued to identify the risk of uncollectible receivables due to business partner insolvency. - FY2017RestatedAnnual report
「The Group thoroughly manages the credit of its business partners and focuses on protecting receivables. However, if a business partner becomes insolvent and receivables become uncollectible, the Group's operating results and financial position may be affected.」
While conducting credit management and protecting receivables, the company has continued to identify the risk of uncollectible receivables due to business partner insolvency. - FY2016First statedAnnual report
「If a business partner becomes insolvent and receivables become uncollectible, the Group's operating results and financial position may be affected.」
While conducting credit management and protecting receivables, the company identifies the inability to collect receivables due to a business partner's insolvency as a risk.