Accounts-Receivable Collection Risk from Deterioration in Customer Creditworthiness
First written in FY2018. 11 of 18 entries say "Worsened", first in FY2020-Q3. Latest entry: 2026-08-14.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- 2026-08-14WorsenedEarnings
「The allowance for doubtful accounts increased from ¥1,010 million to ¥1,183 million in current assets and from ¥291 million to ¥792 million in investments and other assets.」
The allowance for doubtful accounts increased in both current assets and investments and other assets, increasing the provisioning burden. - FY2026-H1WorsenedAnnual report
「This was due to a ¥499 million increase in the allowance for doubtful accounts.」
The allowance for doubtful accounts increased by ¥499 million, with the balance increasing from ¥1,010 million to ¥1,321 million in current assets and from ¥291 million to ¥480 million in investments and other assets. - 2026-05-14WorsenedEarnings
「This was due to a ¥499 million increase in the allowance for doubtful accounts.」
The allowance for doubtful accounts increased by ¥499 million during the interim period under review. - FY2024-Q2Changes in the allowance for doubtful accounts by asset categoryAnnual report
「Allowance for doubtful accounts △ ¥1,253 million △ ¥1,320 million Allowance for doubtful accounts △ ¥1,173 million △ ¥1,155 million」
The allowance for doubtful accounts included in current assets increased from ¥1,253 million to ¥1,320 million, while the allowance for doubtful accounts included in investments and other assets decreased from ¥1,173 million to ¥1,155 million. - FY2024-Q1Decrease in Allowance for Doubtful AccountsAnnual report
「Allowance for doubtful accounts △ ¥1,253 million △ ¥1,196 million Allowance for doubtful accounts △ ¥1,173 million △ ¥1,019 million」
The allowance for doubtful accounts decreased from ¥1,253 million to ¥1,196 million in current assets and from ¥1,173 million to ¥1,019 million in investments and other assets. - FY2023WorsenedAnnual report
「Allowance for doubtful accounts (current assets) ¥1,011 million ¥1,253 million Allowance for doubtful accounts (non-current assets) ¥755 million ¥1,173 million」
The allowance for doubtful accounts increased from ¥1,011 million to ¥1,253 million in current assets and from ¥755 million to ¥1,173 million in non-current assets, increasing the burden of allowances for customer credit and collection risk. - FY2023-Q3WorsenedAnnual report
「Allowance for doubtful accounts △ ¥1,011 million △ ¥1,261 million」Allowance for doubtful accounts △ ¥755 million △ ¥1,005 million」
The allowance for doubtful accounts increased from ¥1,011 million to ¥1,261 million in current assets and from ¥755 million to ¥1,005 million in investments and other assets, increasing the burden of allowances for customer credit and collection risk. - FY2023-Q2WorsenedAnnual report
「This was due mainly to an increase of ¥408 million in the allowance for doubtful accounts.」
The allowance for doubtful accounts increased from ¥1,011 million at the end of the previous consolidated fiscal year to ¥1,209 million in current assets, and also increased from ¥755 million to ¥967 million in investments and other assets. - FY2023-Q1Increase in Allowance for Doubtful AccountsAnnual report
「Allowance for doubtful accounts △ ¥1,011 million △ ¥1,123 million」Allowance for doubtful accounts △ ¥755 million △ ¥848 million」
The allowance for doubtful accounts included in current assets increased from ¥1,011 million to ¥1,123 million, while the allowance for doubtful accounts included in investments and other assets increased from ¥755 million to ¥848 million. - FY2022WorsenedAnnual report
「This was mainly due to income before income taxes and other adjustments of ¥468 million, an increase in the allowance for doubtful accounts of ¥702 million and an increase in accounts payable of ¥569 million, partly offset by a decrease in the cancellation adjustment allowance of ¥497 million, a decrease in unpaid consumption taxes and other items of ¥418 million, an increase in lease receivables of ¥350 million and income tax payments of ¥310 million.」
The allowance for doubtful accounts increased by ¥702 million, and the balance of the allowance for doubtful accounts included in current assets also increased from ¥420 million to ¥1,011 million. The burden of estimating customer credit and collection risk increased. - FY2022-Q3Decrease in Allowance for Doubtful AccountsAnnual report
「Allowance for doubtful accounts △ ¥420 million △ ¥220 million」
The allowance for doubtful accounts included in current assets decreased from ¥420 million at the end of the previous consolidated fiscal year to ¥220 million. - FY2022-Q2Provision for Doubtful Accounts DecreasedAnnual report
「Provision for doubtful accounts ¥769 million ¥456 million」
The provision for doubtful accounts decreased from ¥769 million in the same quarter of the previous year to ¥456 million. - FY2021-Q3WorsenedAnnual report
「Although it remains difficult to predict when the COVID-19 pandemic will subside, we expect businesses in the food service and accommodation industries among the recipients of our services to require time to achieve a full recovery. To prepare for future losses expected to result from the spread of COVID-19, we have reflected collection status through the date of preparation of the consolidated financial statements and the latest available information in our estimates of the allowance for doubtful accounts and the cancellation adjustment allowance.」
Expecting the food service and accommodation industries to require time to achieve a full recovery, the Company reflects collection information in its allowance estimates to prepare for future losses. - FY2021-Q2WorsenedAnnual report
「Provision for doubtful accounts ¥417 million ¥769 million」
The provision for doubtful accounts increased from ¥417 million in the same period of the previous year to ¥769 million, increasing the expense burden associated with customer credit and collection risk. - FY2020WorsenedAnnual report
「This was mainly due to a loss before income taxes and other adjustments of ¥1,924 million, an increase in lease receivables of ¥1,226 million, a decrease in accounts payable of ¥500 million and an increase in trade receivables of ¥448 million, partly offset by increases of ¥837 million in the allowance for doubtful accounts and ¥736 million in the cancellation adjustment allowance.」
The allowance for doubtful accounts increased by ¥837 million in connection with customer credit and collection risk, increasing the burden of estimating future losses in light of the impact of infectious diseases. - FY2020-Q3WorsenedAnnual report
「Among the customers receiving “Nexy's Zero” from the Nexy's Zero business and the advertising clients of the electronic magazine “Tabiiro” in the electronic media business, many operate in the food service and accommodation industries, which are particularly vulnerable to the impact of the spread of COVID-19. Accordingly, to prepare for future losses expected to result from the spread of COVID-19, the Company has reflected collection status through the date of preparation of the quarterly consolidated financial statements and the latest available information in its estimates of the allowance for doubtful accounts and the cancellation adjustment allowance.」
Explicitly states that many major customers operate in the food service and accommodation industries, which are vulnerable to the impact of infectious diseases, and reflects this in estimates of allowances for expected future losses. - FY2019RestatedAnnual report
「Notes and accounts receivable, which are operating receivables, are exposed to customer credit risk. The Company seeks to identify collection concerns at an early stage and mitigate risk by monitoring customers' credit conditions and managing due dates and outstanding balances.」
Continues to identify and mitigate collection concerns at an early stage by monitoring credit conditions, due dates and outstanding balances in response to customer credit risk. - FY2018First statedAnnual report
「Notes and accounts receivable, which are operating receivables, are exposed to customer credit risk. The Company seeks to identify collection concerns at an early stage and mitigate risk by monitoring customers' credit conditions and managing due dates and outstanding balances.」
Explicitly discloses customer credit risk associated with notes and accounts receivable, along with mitigation measures based on monitoring credit conditions, due dates and outstanding balances.