Komori
Pr Times (3922) · RiskMitigated

Customer Credit Risk Relating to Trade Receivables

First written in FY2019. 12 of 28 entries say "Worsened", first in FY2020-Q2. Latest entry: 2026-10-14.

28entries
8years
3from disclosures
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How it moved
ProgressHeldSoftenedWorseWorsenedFY2020-Q2 – FY2021-Q2OtherFY2022-Q1 – FY2023-Q1OtherFY2023 – FY2024WorsenedFY2025-Q1 – FY20262019: 220192020: 320202021: 420212022: 420222023: 420232024: 420242025: 220252026: 52026
Same theme, other companies
Credit Risk Management for Business PartnersA theme 903 companies write about · 923 as a headwind · 18 as a tailwind

The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.

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 194 companies compared. The sentences above are computed from all 194.Comparing 200 of the theme's 942 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-10-14MitigatedEarnings

    「売掛金及び契約資産 975,627 943,630 その他 373,139 408,971 貸倒引当金 △48,096 △38,293」

    売掛金及び契約資産と貸倒引当金がFY2026末から減少した。
  2. FY2027-H1MitigatedAnnual report

    「Accounts receivable and contract assets 975,627 943,630 Allowance for doubtful accounts △ 48,096 △ 38,293」

    Accounts receivable and contract assets decreased from the end of the previous fiscal year, and the allowance for doubtful accounts also decreased from ¥48.096 million to ¥38.293 million. Both the balance and the allowance related to customer credit risk declined.
  3. 2026-07-14MitigatedEarnings

    「売掛金及び契約資産 975,627 964,574 貸倒引当金 △48,096 △44,458」

    売掛金及び契約資産と貸倒引当金が、前連結会計年度末からいずれも減少した。
  4. FY2026WorsenedAnnual report

    「Notes receivable, accounts receivable and contract assets 832,349 975,627 Allowance for doubtful accounts △ 37,979 △ 48,096」

    Notes receivable, accounts receivable and contract assets increased from ¥832.349 million at the end of the previous fiscal year to ¥975.627 million, and the allowance for doubtful accounts also increased from ¥37.979 million to ¥48.096 million.
  5. 2026-04-13WorsenedRevision of earnings forecasts

    「受取手形、売掛金及び契約資産 832,349 975,627」

    受取手形・売掛金・契約資産は前連結会計年度末の832,349千円から975,627千円へ増加し、貸倒引当金も37,979千円から48,096千円へ増加した。
  6. FY2026-H1WorsenedAnnual report

    「Notes receivable, accounts receivable and contract assets 832,349 1,008,509 Allowance for doubtful accounts △ 37,979 △ 40,322」

    Notes receivable, accounts receivable and contract assets increased from ¥832.349 million at the end of the previous fiscal year to ¥1,008.509 million, and the allowance for doubtful accounts also increased from ¥37.979 million to ¥40.322 million.
  7. FY2025WorsenedAnnual report

    「Notes receivable, accounts receivable and contract assets 732,112 832,349 Allowance for doubtful accounts △ 32,578 △ 37,979」

    Notes receivable, accounts receivable and contract assets increased from ¥732.112 million at the end of the previous fiscal year to ¥832.349 million, and the allowance for doubtful accounts also increased from ¥32.578 million to ¥37.979 million.
  8. FY2025-H1WorsenedAnnual report

    「Notes receivable, accounts receivable and contract assets 732,112 823,536 Allowance for doubtful accounts △ 32,578 △ 34,824」

    Notes receivable, accounts receivable and contract assets increased from ¥732.112 million at the end of the previous fiscal year to ¥823.536 million, and the allowance for doubtful accounts also increased from ¥32.578 million to ¥34.824 million. Both the balance and the allowance related to customer credit risk increased.
  9. FY2025-Q1WorsenedAnnual report

    「Notes receivable, accounts receivable and contract assets 732,112 762,861 Allowance for doubtful accounts △ 32,578 △ 37,613」

    Notes receivable, accounts receivable and contract assets increased from ¥732.112 million at the end of the previous fiscal year to ¥762.861 million, and the allowance for doubtful accounts also increased from ¥32.578 million to ¥37.613 million. Both the balance and the allowance related to customer credit risk increased.
  10. FY2024Increase in trade receivables and decrease in allowance for doubtful accountsAnnual report

    「Notes receivable, accounts receivable and contract assets amounted to ¥732.112 million, and the allowance for doubtful accounts amounted to ¥32.578 million.」

    Notes receivable, accounts receivable and contract assets increased from ¥654.379 million at the end of the previous fiscal year to ¥732.112 million, while the allowance for doubtful accounts decreased from ¥33.343 million to ¥32.578 million.
  11. FY2024-Q3Increase in notes and accounts receivable and contract assets and decrease in allowance for doubtful accountsAnnual report

    「Notes receivable, accounts receivable and contract assets 654,379 782,191 Allowance for doubtful accounts △ 33,343 △ 26,583」

    Notes receivable, accounts receivable and contract assets increased from ¥654.379 million at the end of the previous fiscal year to ¥782.191 million, while the allowance for doubtful accounts decreased from ¥33.343 million to ¥26.583 million.
  12. FY2024-Q2Increase in notes and accounts receivable and contract assets and decrease in allowance for doubtful accountsAnnual report

    「Notes receivable, accounts receivable and contract assets 654,379 733,113 Allowance for doubtful accounts △ 33,343 △ 29,670」

    Notes receivable, accounts receivable and contract assets increased from ¥654.379 million at the end of the previous fiscal year to ¥733.113 million, while the allowance for doubtful accounts decreased from ¥33.343 million to ¥29.670 million.
  13. FY2024-Q1Increase in notes and accounts receivable and contract assets and decrease in allowance for doubtful accountsAnnual report

    「Notes receivable, accounts receivable and contract assets 654,379 716,300 Allowance for doubtful accounts △ 33,343 △ 32,174」

    Notes receivable, accounts receivable and contract assets increased from ¥654.379 million at the end of the previous consolidated fiscal year to ¥716.300 million, while the allowance for doubtful accounts decreased from ¥33.343 million to ¥32.174 million.
  14. FY2023Decrease in notes and accounts receivable and increase in allowance for doubtful accountsAnnual report

    「Notes and accounts receivable 578,895 654,379 Allowance for doubtful accounts △ 14,740 △ 33,343」

    Notes and accounts receivable increased from ¥578.895 million at the end of the previous fiscal year to ¥654.379 million, and the allowance for doubtful accounts also increased from ¥14.740 million to ¥33.343 million.
  15. FY2023-Q3WorsenedAnnual report

    「Notes and accounts receivable 578,895 687,857 Allowance for doubtful accounts △ 14,740 △ 22,760」

    Notes and accounts receivable increased from ¥578.895 million at the end of the previous consolidated fiscal year to ¥687.857 million, and the allowance for doubtful accounts also increased from ¥14.740 million to ¥22.760 million. Both the balance and the allowance related to customer credit risk increased.
  16. FY2023-Q2WorsenedAnnual report

    「This was mainly attributable to increases of ¥364.677 million in cash and deposits, ¥60.322 million in notes and accounts receivable, and ¥43.978 million in other assets.」

    Notes and accounts receivable increased from ¥578.895 million at the end of the previous consolidated fiscal year to ¥639.217 million, and the allowance for doubtful accounts also increased from ¥14.740 million to ¥15.548 million. Both the balance and the allowance related to customer credit risk increased.
  17. FY2023-Q1Increase in notes and accounts receivable and contract assets and decrease in allowance for doubtful accountsAnnual report

    「Notes and accounts receivable 578,895 584,719 Allowance for doubtful accounts △ 14,740 △ 13,967」

    Notes and accounts receivable increased from ¥578.895 million at the end of the previous consolidated fiscal year to ¥584.719 million, while the allowance for doubtful accounts decreased from ¥14.740 million to ¥13.967 million.
  18. FY2022Increase in accounts receivable and decrease in allowance for doubtful accountsAnnual report

    「Notes and accounts receivable 578,895 Allowance for doubtful accounts △ 14,740」

    Notes and accounts receivable increased from ¥510.897 million in the previous fiscal year to ¥578.895 million, while the allowance for doubtful accounts decreased from ¥38.381 million to ¥14.740 million.
  19. FY2022-Q3Increase in notes and accounts receivable and contract assets and decrease in allowance for doubtful accountsAnnual report

    「Notes and accounts receivable 610,286 Allowance for doubtful accounts △ 17,475」

    Notes and accounts receivable increased from ¥521.936 million in the previous disclosure to ¥610.286 million, while the allowance for doubtful accounts decreased from ¥20.558 million to ¥17.475 million.
  20. FY2022-Q2Increase in notes and accounts receivable and contract assets and decrease in allowance for doubtful accountsAnnual report

    「Notes and accounts receivable 521,936 Allowance for doubtful accounts △ 20,558」

    Notes and accounts receivable increased from ¥497.000 million in the previous disclosure to ¥521.936 million, while the allowance for doubtful accounts decreased from ¥31.474 million to ¥20.558 million.
  21. FY2022-Q1Disclosure of credit-risk-related balances after resuming consolidated reportingAnnual report

    「The main components were cash and deposits of ¥1,801.345 million and notes and accounts receivable of ¥497 million.」

    After resuming preparation of the consolidated financial statements, disclosed notes and accounts receivable of ¥497 million and an allowance for doubtful accounts of ¥31.474 million. In light of comparability with the previous year's non-consolidated financial statements, no definitive conclusion was drawn regarding changes in credit risk.
  22. FY2021MitigatedAnnual report

    「Notes and accounts receivable were ¥510.897 million, and the allowance for doubtful accounts was ¥38.381 million.」

    Notes and accounts receivable decreased from ¥527.143 million in the previous quarter to ¥510.897 million, and the allowance for doubtful accounts decreased from ¥47.517 million to ¥38.381 million.
  23. FY2021-Q3MitigatedAnnual report

    「Notes and accounts receivable ¥543.739 million ¥527.143 million Allowance for doubtful accounts △¥62.397 million △¥47.517 million」

    Notes and accounts receivable decreased from ¥565.884 million at the end of the second quarter to ¥527.143 million, and the allowance for doubtful accounts decreased from ¥70.732 million to ¥47.517 million. Balances and allowances related to customer credit risk declined from the previous quarter.
  24. FY2021-Q2WorsenedAnnual report

    「Notes and accounts receivable ¥543.739 million ¥565.884 million Allowance for doubtful accounts △¥62.397 million △¥70.732 million」

    Notes and accounts receivable increased from ¥543.739 million at the end of the previous fiscal year to ¥565.884 million, and the allowance for doubtful accounts increased from ¥62.397 million to ¥70.732 million. Increases in balances and allowances related to customer credit risk were presented.
  25. FY2021-Q1WorsenedAnnual report

    「Notes and accounts receivable ¥543.739 million ¥569.410 million Allowance for doubtful accounts △¥62.397 million △¥75.217 million」

    Notes and accounts receivable increased from ¥543.739 million at the end of the previous fiscal year to ¥569.410 million, and the allowance for doubtful accounts increased from ¥62.397 million to ¥75.217 million. Increases in balances and allowances related to customer credit risk were presented.
  26. FY2020-Q3WorsenedAnnual report

    「Notes and accounts receivable ¥343.819 million ¥527.109 million Allowance for doubtful accounts △¥11.383 million △¥39.487 million」

    Notes and accounts receivable increased from ¥343.819 million at the end of the previous fiscal year to ¥527.109 million, and the allowance for doubtful accounts increased from ¥11.383 million to ¥39.487 million. Increases in balances and allowances related to customer credit risk were presented quantitatively.
  27. FY2020-Q2WorsenedAnnual report

    「Notes and accounts receivable increased from ¥343.819 million to ¥411.676 million, and the allowance for doubtful accounts increased from ¥11.383 million to ¥22.131 million.」

    The accounts receivable balance increased from the end of the previous fiscal year, and the allowance for doubtful accounts also increased from ¥11.383 million to ¥22.131 million. Quantitative changes in balances and allowances related to customer credit risk were presented.
  28. FY2019First statedAnnual report

    「Trade receivables, including accounts receivable, are exposed to customers' credit risk.」

    For the first time, explicitly identified exposure of accounts receivable to customer credit risk as a risk. The disclosure also describes the early identification and mitigation of collection concerns through credit management rules, credit-limit setting, management of receivables balances, and regular monitoring.
Moved together

"Share-Value Dilution from the Exercise of Stock Acquisition Rights" moved the same way as this thread, in the same document, in 6 of its 28 moves.

655554★123456
  1. ★This thread
  2. 1Share-Value Dilution from the Exercise of Stock Acquisition Rights6×
  3. 2Expansion of PR TIMES’s corporate customer base5×
  4. 3Customer Support Tool Tayori's User Base5×
  5. 4Expansion of PR TIMES' Page Views and Partner Media Network5×
  6. 5Acquisition of Investment Securities and Recognition of Valuation Losses5×
  7. 6Building retained earnings while prioritizing business foundation development4×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Pr Times yet. It last moved in the Earnings of 2026-10-14: "Mitigated".
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