Komori
bBreak Systems (3986) · RiskRestated

Credit risk on trade receivables and liquidity risk on trade payables

First written in FY2022. 5 of 6 entries say "Restated". Latest entry: FY2026-H1.

6entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2022 – FY2026-H12022: 120222023: 120232024: 320242025: 020252026: 1
Same theme, other companies
Trade Receivables Credit Risk and Cash Liquidity ManagementA theme 32 companies write about · 30 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2023: 5 of 16 companies on the "Worse" side.

19 other companies' latest entry also says "Restated".

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 32 companies compared. The sentences above are computed from all 32.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the current interim accounting period, there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」

    The company stated that there were no new occurrences or material changes regarding credit risk related to trade receivables and liquidity risk related to trade payables and other accounts payable.
  2. FY2024RestatedAnnual report

    「Trade receivables are exposed to customers’ credit risk. Trade payables and other accounts payable are generally due within 2 months and are exposed to liquidity risk.」

    The company reiterated credit risk related to trade receivables, liquidity risk related to trade payables and other accounts payable, and the management of due dates and balances.
  3. FY2024-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    The company stated that there were no new occurrences or material changes regarding credit risk related to trade receivables and liquidity risk related to trade payables and other accounts payable.
  4. FY2024-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    The company stated that there were no new occurrences or material changes regarding credit risk related to trade receivables and liquidity risk related to trade payables and other accounts payable.
  5. FY2023RestatedAnnual report

    「Trade receivables are exposed to customers’ credit risk. Trade payables and other accounts payable are generally due within 2 months and are exposed to liquidity risk.」

    The company reiterated customers’ credit risk related to trade receivables and liquidity risk related to trade payables and other accounts payable.
  6. FY2022First statedAnnual report

    「Trade receivables are exposed to customers’ credit risk. Trade payables and other accounts payable are generally due within 2 months and are exposed to liquidity risk.」

    The company disclosed customers’ credit risk related to trade receivables and liquidity risk related to trade payables and other accounts payable. It stated that the payment due dates for trade payables and other accounts payable are generally within 2 months.
Moved together

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