Managing Credit, Market, Interest Rate and Liquidity Risks Associated with Financial Instruments
First written in FY2017. 5 of 7 entries say "Restated". Latest entry: FY2026.
Systems Design moved to the "Worse" side of this theme in 2026, the same year as the typical company in this theme.
The whole theme swung hardest in 2026: 8 of 21 companies on the "Worse" side.
4 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Long-term loans receivable are exposed to credit risk. Provision for allowance for doubtful accounts: ¥25,992 thousand」
The Company disclosed credit risk on long-term loans receivable of ¥100,000 thousand and recorded a provision for allowance for doubtful accounts of ¥25,992 thousand in the current period. Credit risk was reflected in the financial statements in the form of an allowance. - FY2022RestatedAnnual report
「For operating receivables, the sales departments of each business division regularly monitor the status of major customers, manage due dates and balances for each counterparty, and seek to identify and mitigate at an early stage any concerns about collection arising from deterioration in financial condition or other factors.」
The Company continues to manage credit risk on operating receivables, market risk on investment securities, and liquidity risk through liquidity on hand. - FY2021RestatedAnnual report
「For operating receivables, the sales departments of each business division regularly monitor the status of major customers, manage due dates and balances for each counterparty, and seek to identify and mitigate at an early stage any concerns about collection arising from deterioration in financial condition or other factors.」
The Company continues to manage credit risk on operating receivables, market risk on investment securities, and liquidity risk through liquidity on hand. - FY2020RestatedAnnual report
「For operating receivables, the sales departments of each business division regularly monitor the status of major customers, manage due dates and balances for each counterparty, and seek to identify and mitigate at an early stage any concerns about collection arising from deterioration in financial condition or other factors.」
The Company continues to manage financial risks through monitoring credit risk, reviewing market risk, and maintaining liquidity on hand. - FY2019RestatedAnnual report
「For operating receivables, the sales departments of each business division regularly monitor the status of major customers, manage due dates and balances for each counterparty, and seek to identify and mitigate at an early stage any concerns about collection arising from deterioration in financial condition or other factors.」
The Company continues to manage credit risk on operating receivables, market risk on investment securities, interest rate risk on variable-rate borrowings, and liquidity risk through monitoring and maintaining liquidity on hand. - FY2018RestatedAnnual report
「Our group manages liquidity risk by maintaining liquidity on hand and through other measures.」
The Company continues to manage credit risk on operating receivables, market risk on investment securities, interest rate risk on variable-rate borrowings, and liquidity risk through monitoring and maintaining liquidity on hand. - FY2017First statedAnnual report
「Trade notes and accounts receivable, which are operating receivables, are exposed to customers’ credit risk. Investment securities consist primarily of shares in companies with which the Company has business relationships and are exposed to the risk of fluctuations in market prices. Borrowings are bank loans for working capital, all at variable interest rates, and are exposed to interest rate risk. Our group manages liquidity risk by maintaining liquidity on hand and through other measures.」
The notes to the financial instruments disclose, in a consolidated manner for the first time, the credit risk of operating receivables, market price fluctuation risk of investment securities, interest rate risk on variable-rate borrowings, and liquidity risk related to solvency.