Credit Risk of Customers and Counterparties
First written in FY2019. 2 of 4 entries say "Restated". Latest entry: FY2026.
Shinwa 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: 22 of 71 companies on the "Worse" side.
16 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Closing balance of allowance for doubtful accounts 118,489」
Although the credit risk management policy continues, the closing balance of the allowance for doubtful accounts increased from ¥63.537 million in the previous fiscal year to ¥118.489 million, expanding the allowance exposure to credit risk. - FY2023RestatedAnnual report
「Trade receivables and other receivables are exposed to customers' credit risk. With respect to this risk, personnel regularly monitor the status of major business partners in accordance with internal regulations and other requirements, manage due dates and balances for each counterparty, and identify and mitigate concerns about collectability at an early stage, including those arising from deterioration in financial condition.」
The company continues to manage customer credit risk and respond by managing counterparties' status, due dates and balances. - FY2022RestatedAnnual report
「Trade receivables and other receivables are exposed to customers' credit risk. With respect to this risk, personnel regularly monitor the status of major business partners in accordance with internal regulations and other requirements, manage due dates and balances for each counterparty, and identify and mitigate concerns about collectability at an early stage, including those arising from deterioration in financial condition.」
The company continues to manage customer credit risk and respond by managing counterparties' status, due dates and balances. - FY2019First statedAnnual report
「Trade receivables and other receivables are exposed to customers' credit risk. With respect to this risk, personnel regularly monitor the status of major business partners in accordance with internal rules and other requirements, manage due dates and balances for each counterparty, and identify and mitigate concerns about collectability at an early stage, including those arising from deterioration in financial condition.」
The company identifies customer credit risk and concerns about collecting receivables as risks and, for the first time, explicitly describes measures involving management of counterparties' status, due dates and balances.