Bad Debt Risk Due to Deterioration in Counterparties’ Creditworthiness
First written in FY2020. 3 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
133 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「If a customer’s financial condition deteriorates in the future and its ability to pay declines, additional provisions for doubtful accounts may be recognized or bad debt losses may arise.」
The Company continues to identify the possibility of additional provisions for allowance for doubtful accounts and credit losses resulting from a deterioration in customers' creditworthiness as a significant accounting estimate. - FY2023RestatedAnnual report
「If a customer’s financial condition deteriorates in the future and its ability to pay declines, additional provisions for doubtful accounts may be recognized or bad debt losses may arise.」
The possibility of recording additional allowance for doubtful accounts or incurring bad-debt losses due to deterioration in customers' creditworthiness continues to be identified as a significant accounting estimate. - FY2021RestatedAnnual report
「If a customer’s financial condition deteriorates in the future and its ability to pay declines, additional provisions for doubtful accounts may be recognized or bad debt losses may arise.」
The possibility of recording additional allowance for doubtful accounts or incurring bad-debt losses due to deterioration in customers' creditworthiness continues to be identified as a significant accounting estimate. - FY2020First statedAnnual report
「If a customer’s financial condition deteriorates in the future and its ability to pay declines, additional provisions for doubtful accounts may be recognized or bad debt losses may arise.」
As a significant accounting estimate, the company newly specifies the possibility of recording additional allowance for doubtful accounts or incurring bad-debt losses as a result of a decline in customers' financial positions and ability to pay.