Customer Credit Concerns and Bad Debt Risk
First written in FY2016. 31 of 32 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026RestatedAnnual report
「The group manages trade receivables by conducting credit aging analyses, strictly applying collection terms, and recording allowances, and works to prepare for unforeseen events. However, unexpected bad debts arising from concerns over customers’ creditworthiness or other factors could adversely affect the group’s operating results and financial position.」
The company continues to disclose its credit aging analyses, application of collection terms, recording of allowances, and the residual risk of unexpected bad debts arising from counterparties’ credit concerns. - FY2026-H1RestatedAnnual report
「No new business or other risks arose during the six months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2025RestatedAnnual report
「The group manages trade receivables by conducting credit aging analyses, strictly applying collection terms, and recording allowances, and works to prepare for unforeseen events. However, unexpected bad debts arising from concerns over customers’ creditworthiness or other factors could adversely affect the group’s operating results and financial position.」
The company continues to disclose its credit aging analyses, application of collection terms, recording of allowances, and the residual risk of unexpected bad debts arising from counterparties’ credit concerns. - FY2025-H1RestatedAnnual report
「No new business or other risks arose during the six months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2024RestatedAnnual report
「The group manages trade receivables by conducting credit aging analyses, strictly applying collection terms, and recording allowances, and works to prepare for unforeseen events. However, unexpected bad debts arising from concerns over customers’ creditworthiness or other factors could adversely affect the group’s operating results and financial position.」
The company continues to disclose its credit aging analyses, application of collection terms, recording of allowances, and the residual risk of unexpected bad debts arising from counterparties’ credit concerns. - FY2024-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2024-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2024-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2023-Q2RestatedAnnual report
「No new business or other risks arose during the first half of the current consolidated fiscal year. In addition, no material changes have occurred in the business and other risks described in the securities report for the previous fiscal year.」
The company reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2023-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2022RestatedAnnual report
「The group manages trade receivables by conducting credit aging analyses, strictly applying collection terms, and recording allowances, and works to prepare for unforeseen events. However, unexpected bad debts arising from concerns over customers’ creditworthiness or other factors could adversely affect the group’s operating results and financial position.」
The company continues to disclose its credit aging analyses, application of collection terms, recording of allowances, and the residual risk of unexpected bad debts. - FY2022-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2022-Q2RestatedAnnual report
「No new business or other risks arose during the first half of the current consolidated fiscal year. In addition, no material changes have occurred in the business and other risks described in the securities report for the previous fiscal year.」
The company reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2022-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2021-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2021-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2020RestatedAnnual report
「The group manages trade receivables by conducting credit aging analyses, strictly applying collection terms, and recording allowances, and works to prepare for unforeseen events. However, unexpected bad debts arising from concerns over customers’ creditworthiness or other factors could adversely affect the group’s operating results and financial position.」
The company continues its credit aging analyses, application of collection terms, and recording of allowances, while retaining the residual risk of unexpected bad debts. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2019RestatedAnnual report
「The group manages trade receivables by conducting credit aging analyses, strictly applying collection terms, and recording allowances, and works to prepare for unforeseen events. However, unexpected bad debts arising from concerns over customers’ creditworthiness or other factors could adversely affect the group’s operating results and financial position.」
The company continues its credit aging analyses, application of collection terms, and recording of allowances, while retaining the residual risk of unexpected bad debts. - FY2019-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2019-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2019-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. It does not quantify the disclosure itself or indicate that the risk has materialized. - FY2018RestatedAnnual report
「The group manages trade receivables by conducting credit aging analyses, strictly applying collection terms, and recording allowances, and works to prepare for unforeseen events. However, unexpected bad debts arising from concerns over customers’ creditworthiness or other factors could adversely affect the group’s operating results and financial position.」
The company conducts credit aging analyses, applies collection terms, and records allowances, while identifying bad debts arising from counterparties’ credit concerns as a residual risk. - FY2018-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2018-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2018-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2017-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter under review. In addition, there have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2017-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2017-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes regarding counterparty credit concerns and bad-debt risk. - FY2016First statedAnnual report
「The group manages trade receivables by conducting credit aging analyses, strictly applying collection terms, and recording allowances, and works to prepare for unforeseen events. However, unexpected bad debts arising from concerns over customers’ creditworthiness or other factors could adversely affect the group’s operating results and financial position.」
The company conducts credit aging analyses, applies collection terms, and records allowances, while identifying unexpected bad debts as a risk.