Risk of non-collection of trade receivables
First written in FY2016. 7 of 9 entries say "Restated". Latest entry: 2026-05-28.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
133 other companies' latest entry also says "Restated".
- 2026-05-28RestatedGeneral Meetings of Shareholders
「However, if the financial condition of a business partner deteriorates and its ability to pay declines, additional allowances may be required.」
The Company reconfirmed its method for calculating the allowance for doubtful accounts and the possibility that additional allowances may be required if the financial condition of business partners deteriorates. - FY2024RestatedAnnual report
「The Group sets credit limits for each customer in accordance with its credit management rules and other policies, and appropriately manages the due dates and outstanding balances of trade receivables. For customers meeting certain conditions, the Group also reviews credit limits annually based on credit information obtained from external credit research agencies.」
The company continues to set credit limits, manage receivable due dates and balances, and conduct annual reviews based on external credit investigations. - FY2023RestatedAnnual report
「For credit management of business partners, our group evaluates them from both qualitative and quantitative perspectives, sets credit limits, and monitors daily whether transactions are conducted within those limits. For certain business partners meeting specified conditions, we also review credit limits annually based on credit information from external credit research agencies, with the aim of preventing bad debts.」
The company continues to manage credit risk by setting credit limits, monitoring them daily, and conducting annual reviews based on external credit investigations for certain customers. - FY2022RestatedAnnual report
「For credit management of business partners, our group evaluates them from both qualitative and quantitative perspectives, sets credit limits, and monitors daily whether transactions are conducted within those limits. For certain business partners meeting specified conditions, we also review credit limits annually based on credit information from external credit research agencies, with the aim of preventing bad debts.」
The company continues to manage credit risk by setting credit limits, monitoring them daily, and conducting annual reviews for certain customers. - FY2021WorsenedAnnual report
「However, if the payment capacity of business partners deteriorates due to changes in the business environment, including the prolonged impact of COVID-19, additional provisions may be required.」
In addition to the conventional risks of credit deterioration and uncollectible receivables, the disclosure explicitly identifies the possibility that customers’ ability to pay may deteriorate and that additional allowance for doubtful accounts may be required as the COVID-19 pandemic continues. - FY2020RestatedAnnual report
「For credit management of business partners, our group evaluates them from both qualitative and quantitative perspectives, sets credit limits, and monitors daily whether transactions are conducted within those limits. For certain business partners meeting specified conditions, we also review credit limits annually based on credit information from external credit research agencies, with the aim of preventing bad debts.」
The group continues to manage trade receivables by setting credit limits, conducting daily monitoring, and performing annual reviews for certain business partners. - FY2018RestatedAnnual report
「For credit management of business partners, our group evaluates them from both qualitative and quantitative perspectives, sets credit limits, and monitors daily whether transactions are conducted within those limits. For certain business partners meeting specified conditions, we also review credit limits annually based on credit information from external credit research agencies, with the aim of preventing bad debts.」
The group continues to manage trade receivables by setting credit limits, conducting daily monitoring, and performing annual reviews for certain business partners. - FY2017RestatedAnnual report
「For credit management of business partners, our group evaluates them from both qualitative and quantitative perspectives, sets credit limits, and monitors daily whether transactions are conducted within those limits.」
The group continues to manage trade receivables by setting credit limits and conducting daily monitoring. - FY2016First statedAnnual report
「However, if collection of receivables becomes impossible or extremely difficult because a business partner’s creditworthiness deteriorates due to changes in the business environment or other factors, this could affect the group’s financial condition and operating results.」
While setting and monitoring credit limits, the group identifies difficulty in collection resulting from deterioration in business partners’ creditworthiness as a risk.