Recording the Expense for the Allowance for Doubtful Accounts and Claims on Bankrupt or Reorganizing Debtors
First written in FY2024-Q3. 1 of 3 entries say "Mitigated", first in FY2025. Latest entry: 2026-04-17.
Star seeds moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).
The whole theme swung hardest in 2026: 14 of 32 companies on the "Worse" side.
11 other companies' latest entry also says "Worsened".
- 2026-04-17WorsenedOccurring Fact
「We recorded a provision for doubtful accounts relating to receivables from our consolidated subsidiary Chichikaka, and recognized a ¥299 million provision for doubtful accounts as an extraordinary loss in the non-consolidated financial statements for the fiscal year ended February 2026.」
A ¥299 million provision for doubtful accounts relating to receivables from Chichikaka was recorded in the non-consolidated financial statements. Unlike a reduction in the existing allowance balance, this was a newly disclosed provision. There is no impact on the consolidated financial statements. - FY2025MitigatedAnnual report
「Bankruptcy and reorganization claims, etc. 27,327 － Provision for doubtful accounts △ 27,327 △ 5,000」
Bankruptcy and reorganization claims, etc. were removed from the balance sheet, and the provision for doubtful accounts decreased from ¥27.327 million to ¥5 million. Meanwhile, ¥15 million in provision for doubtful accounts was recognized in profit or loss. - FY2024-Q3First statedAnnual report
「Ordinary loss was ¥63 million, compared with a loss of ¥136 million in the same quarter of the previous year, due mainly to the recognition of ¥27 million in provision for doubtful accounts and other items under non-operating expenses.」
During the cumulative third quarter, the Company recognized ¥27 million in provision for doubtful accounts. The balance sheet also reported ¥27.327 million in bankruptcy and reorganization claims and an equal amount of provision for doubtful accounts.