Customer credit risk relating to trade receivables
First written in FY2022. 4 of 7 entries say "Materialised", first in FY2024-Q3. Latest entry: FY2026-H1.
Merf moved to the "Worse" side of this theme in 2024, 2 years after the typical company in this theme (2022).
The whole theme swung hardest in 2025: 13 of 64 companies on the "Worse" side.
13 other companies' latest entry also says "Mitigated".
- FY2026-H1MitigatedAnnual report
「Provision for allowance for doubtful accounts — ¥1.065 million」
The provision for allowance for doubtful accounts decreased from ¥106.612 million in the same period of the previous year to ¥1.065 million, significantly reducing the loss recognized in the interim period due to customer credit risk relating to trade receivables. - FY2025MaterialisedAnnual report
「Provision for allowance for doubtful accounts — ¥106.612 million」
A provision of ¥106.612 million for allowance for doubtful accounts relating to trade receivables was recorded, and customer credit risk was reflected in full-year earnings. - FY2025-H1MaterialisedAnnual report
「Provision for allowance for doubtful accounts — ¥106.612 million」
A provision of ¥106.612 million for allowance for doubtful accounts relating to trade receivables was recorded, and customer credit risk was reflected in the results for the interim period through the recognition of a loss. - FY2024MaterialisedAnnual report
「Provision for allowance for doubtful accounts — ¥97.083 million」
A provision of ¥97.083 million for allowance for doubtful accounts relating to trade receivables and other assets was recorded for the full fiscal year. Customer credit risk continues to be reflected in reported losses. - FY2024-Q3MaterialisedAnnual report
「Provision for allowance for doubtful accounts — ¥121.694 million」
A provision of ¥121.694 million for allowance for doubtful accounts was recorded as an extraordinary loss, and customer credit risk relating to trade receivables has materialized in reported losses. - FY2023MitigatedAnnual report
「In accordance with its accounts receivable management rules and credit management rules, the Group's business units regularly monitor the status of major customers and manage payment due dates and outstanding balances for each counterparty, while seeking to identify and mitigate concerns over collection at an early stage, including those arising from deteriorating financial conditions.」
For customer credit risk, the company describes its management methods, including rules, regular monitoring, management of due dates and outstanding balances, and early identification of collection concerns. - FY2022First statedAnnual report
「Trade notes receivable, electronically recorded monetary claims and accounts receivable, which are trade receivables, are exposed to customers’ credit risk.」
The company has explicitly disclosed for the first time the credit risk associated with customer non-performance under contracts and other events in relation to notes receivable, electronically recorded monetary claims and accounts receivable.