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Japan System Techniques (4323) · FactWorsened

Increase in Provision for Allowance for Doubtful Accounts and Allowance Balance

First written in FY2024-Q2. 2 of 6 entries say "Worsened", first in FY2024-Q3. Latest entry: FY2026.

6entries
4years
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How it moved
ProgressHeldSoftenedWorseWorsenedFY2024-Q3OtherFY2025-H1MitigatedFY2025 – FY2026-H12023: 120232024: 220242025: 220252026: 12026
Same theme, other companies
Changes in Allowance for Doubtful AccountsA theme 41 companies write about · 35 as a headwind · 1 as a tailwind

Japan System Techniques moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).

The whole theme swung hardest in 2020: 4 of 19 companies on the "Worse" side.

5 other companies' latest entry also says "Worsened".

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 41 companies compared. The sentences above are computed from all 41.
Full recordFilings, disclosures and news, newest first
  1. FY2026WorsenedAnnual report

    「Provision for allowance for doubtful accounts ¥2.713 million」

    The company recorded a provision for allowance for doubtful accounts of ¥2.713 million, and the allowance for doubtful accounts also increased from the previous fiscal year in current assets and investments and other assets. Bad debt-related expenses, which had been eliminated in the previous fiscal year, have recurred.
  2. FY2026-H1MitigatedAnnual report

    「Provision for allowance for doubtful accounts 2,491 —」

    The provision for allowance for doubtful accounts fell from ¥2.491 million in the same period of the previous year to zero in the current interim period, eliminating bad debt-related expenses year on year.
  3. FY2025MitigatedAnnual report

    「Provision for allowance for doubtful accounts 35,507 —」

    The provision for allowance for doubtful accounts fell from ¥35.507 million in the previous fiscal year to zero in the current fiscal year, eliminating the increase in bad debt-related expenses recorded in the previous year over the full year.
  4. FY2025-H1Provision for Doubtful Accounts DecreasedAnnual report

    「Provision for allowance for doubtful accounts 52,871 2,491」

    The provision for allowance for doubtful accounts decreased substantially from ¥52.871 million in the same period of the previous year to ¥2.491 million.
  5. FY2024-Q3WorsenedAnnual report

    「Provision for allowance for doubtful accounts 4,185 49,387」

    The provision for allowance for doubtful accounts increased from ¥4.185 million in the same period of the previous year to ¥49.387 million. The allowance for doubtful accounts also increased from ¥7.924 million to ¥28.348 million in current assets and from ¥4.577 million to ¥37.730 million in investments and other assets.
  6. FY2024-Q2First statedAnnual report

    「Provision for allowance for doubtful accounts 3,942 52,871」

    The provision for allowance for doubtful accounts increased from ¥3.942 million in the same period of the previous year to ¥52.871 million. On the balance sheet, the allowance for doubtful accounts also increased from ¥7.924 million to ¥27.102 million in current assets and from ¥4.577 million to ¥39.414 million in investments and other assets.
Moved together

"Risk of Revenue-Recognition Errors and Additional Losses Due to Misestimation of Total Contract Costs" moved the same way as this thread, in the same document, in 3 of its 6 moves.

322222★123456
  1. ★This thread
  2. 1Risk of Revenue-Recognition Errors and Additional Losses Due to Misestimation of Total Contract Costs3×
  3. 2Performance trend of higher revenue but lower profit2×
  4. 3Strengthening the Service Base through the Utilization of Claims Data and Collaboration with the Medical Community2×
  5. 4Expansion of Overseas Sales of Own Brands and Alliances, Including M&A2×
  6. 5Increasing GAKUEN's market share and becoming a leader in education IT2×
  7. 6Expansion of the Healthcare Big Data Business through the Addition of 株式会社ケーシップ2×

★ 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.

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Increase in Provision for Allowance for Doubtful Accounts and Allowance Balance | Japan System Techniques Co.,Ltd. (4323) | Komori