Merf (3168) · RiskMaterialised
Losses on Trade Receivables in the Substrate Business
First written in FY2025-H1. 1 of 2 entries say "Materialised", first in FY2025. Latest entry: FY2025.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Changes in Allowance for Doubtful AccountsA theme 40 companies write about · 34 as a headwind · 1 as a tailwind
Merf moved to the "Worse" side of this theme in 2025, 3 years after the typical company in this theme (2022).
The whole theme swung hardest in 2020: 4 of 19 companies on the "Worse" side.
3 other companies' latest entry also says "Materialised".
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 40 companies compared. The sentences above are computed from all 40.Full recordFilings, disclosures and news, newest first
- FY2025MaterialisedAnnual report
「As a result of recording a loss on trade receivables related to the substrate business, this increased 32.7% from the previous consolidated fiscal year, while operating profit was ¥117 million, down 91.9% year on year.」
The loss on trade receivables related to the substrate business affected full-year selling, general and administrative expenses and operating profit. - FY2025-H1First statedAnnual report
「A loss of ¥107 million was incurred on trade receivables related to the substrate business, which the company had been developing as a new business.」
A ¥107 million loss on trade receivables related to the substrate business was specifically disclosed for the first time, indicating that the credit and collection risks associated with the new business have materialised in the results.