Credit Risk Associated with Trade Receivables and Concentration Among Certain Large Customers
First written in FY2017. 15 of 25 entries say "Restated". Latest entry: FY2026.
Hosoya Pyro-Engineering moved to the "Worse" side of this theme in 2024, 2 years after the typical company in this theme (2022).
The whole theme swung hardest in 2017: 17 of 83 companies on the "Worse" side.
74 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「As of the balance sheet date for the current fiscal year, 74% of trade receivables were due from a specific major customer.」
The concentration ratio of trade receivables with a specific major customer declined slightly from 75% in the previous fiscal year to 74%. Concentration and credit risks remain. - 2026-05-13MitigatedResults
「As of the balance sheet date for the current fiscal year, 74% of trade receivables were due from a specific major customer.」
特定大口顧客への営業債権集中比率は前期の75％から74％へ低下したが、依然として高い集中度が示されている。 - FY2026-H1RestatedAnnual report
「During the interim accounting period, there were no new business or other risks and no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there were no new developments or material changes in the credit risk of trade receivables or their concentration with a specific major customer. - FY2025WorsenedAnnual report
「As of the balance sheet date for the current fiscal year, 75% of trade receivables were due from a specific major customer.」
The concentration ratio of trade receivables with a specific major customer increased from 67% in the previous fiscal year to 75%, increasing exposure to credit and concentration risks. - FY2024WorsenedAnnual report
「As of the balance sheet date for the current fiscal year, 67% of trade receivables were due from a specific major customer.」
The concentration ratio of trade receivables with a specific major customer increased from 56% in the previous fiscal year to 67%, increasing exposure to credit and concentration risks. - FY2024-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2024-Q1RestatedAnnual report
「During the six months ended [current first quarter], 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.」
It states that there were no new developments or material changes in the credit risk of trade receivables or their concentration with a specific major customer. - FY2023WorsenedAnnual report
「As of the balance sheet date for the current fiscal year, 56% of trade receivables were due from a specific major customer.」
The concentration ratio of trade receivables with a specific major customer increased from 47% in the previous fiscal year to 56%, increasing concentration risk. - FY2023-Q3RestatedAnnual report
「During the nine-month period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2023-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2023-Q1RestatedAnnual report
「During the six months ended [current first quarter], 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 states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2022MitigatedAnnual report
「As of the balance sheet date for the current fiscal year, 47% of trade receivables were due from a specific major customer.」
The concentration ratio of trade receivables with a specific major customer declined from 53% in the previous fiscal year to 47%, reducing concentration. However, credit and concentration risks remain. - FY2021RestatedAnnual report
「As of the balance sheet date for the fiscal year, 53% of trade receivables were due from specific major customers.」
Trade receivables with a specific major customer accounted for 53%, unchanged from the previous fiscal year. Credit risk and concentration risk remain. - FY2021-Q3RestatedAnnual report
「During the nine-month period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2021-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2021-Q1RestatedAnnual report
「During the six months ended [current first quarter], 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 states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2020WorsenedAnnual report
「As of the balance sheet date for the fiscal year, 53% of trade receivables were due from specific major customers.」
The concentration ratio of trade receivables with a specific major customer increased from 46% in the previous fiscal year to 53%, increasing concentration risk. - FY2020-Q3RestatedAnnual report
「During the nine-month period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter under review, there was no emergence of new business or other risks, nor were there any material changes to the business or other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2020-Q1RestatedAnnual report
「During the six months ended [current first quarter], 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 states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2019MitigatedAnnual report
「Of trade receivables as of the fiscal year-end, 46% were attributable to a specific major customer.」
The concentration ratio of trade receivables with a specific major customer declined from 70% in the previous fiscal year to 46%, reducing concentration. However, credit risk itself remains. - FY2019-Q3RestatedAnnual report
「During the nine-month period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there was no emergence of new business or other risks, nor were there any material changes to the business or other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes in the credit risk of trade receivables or their concentration among a specific major customer. - FY2018MitigatedAnnual report
「Of trade receivables as of the fiscal year-end, 70% were attributable to a specific major customer.」
The concentration of trade receivables among a specific major customer declined from 76% in the previous fiscal year to 70%. However, the concentration remains high. - FY2017First statedAnnual report
「Notes and accounts receivable are exposed to customer credit risk. Of trade receivables as of the fiscal year-end, 76% were attributable to a specific major customer.」
The company discloses the credit risk of trade receivables and their concentration among a specific major customer, at a ratio of 76%.