Credit Risk and Collection Management for Trade Receivables
First written in FY2019. 8 of 14 entries say "Worsened", first in FY2024-Q1. Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026MitigatedAnnual report
「Change in allowance for doubtful accounts (△ indicates a decrease) ¥12.051 million ¥2.419 million」
The allowance for doubtful accounts declined from ¥22.299 million at the end of the previous consolidated fiscal year to ¥21.510 million, reducing the allowance balance held against the credit risk of trade receivables. - FY2026-H1WorsenedAnnual report
「Increase or decrease in allowance for doubtful accounts (△ indicates a decrease) 6,620 5,034」
The allowance for doubtful accounts increased from ¥22,299 thousand at the end of the previous consolidated fiscal year to ¥24,746 thousand, with credit risk relating to trade receivables continuing to be reflected in the increase in the allowance. - FY2025WorsenedAnnual report
「Increase or decrease in allowance for doubtful accounts (△ indicates a decrease) ¥14,972 thousand ¥12,051 thousand」
The period-end allowance for doubtful accounts increased from ¥16,209 thousand at the end of the previous fiscal year to ¥22,299 thousand, indicating that credit risk relating to trade receivables continues to increase and become more pronounced through the allowance. - FY2025-H1WorsenedAnnual report
「Increase or decrease in allowance for doubtful accounts (△ indicates a decrease) 225 6,620」
The increase in the allowance for doubtful accounts for credit risk relating to trade receivables was ¥6,620 thousand, and the balance also increased from ¥16,209 thousand at the end of the previous fiscal year to ¥22,793 thousand. Credit risk is being reflected further in the increase in the allowance. - FY2024WorsenedAnnual report
「Allowance for doubtful accounts △ 827 △ 16,209」
The allowance for doubtful accounts increased from ¥827 thousand at the end of the previous fiscal year to ¥16,209 thousand, with credit risk relating to trade receivables reflected in a substantial allowance. - FY2024-Q3WorsenedAnnual report
「Allowance for doubtful accounts △ 827 △ 1,052」
The allowance for doubtful accounts increased from ¥827 thousand at the end of the previous consolidated fiscal year to ¥1,052 thousand at the end of the third quarter, indicating that credit risk relating to trade receivables continues to be reflected in the increase in the allowance. - FY2024-Q2WorsenedAnnual report
「Increase or decrease in allowance for doubtful accounts (△ indicates a decrease) 723 225」
An increase of ¥225 thousand in the allowance for doubtful accounts for credit risk relating to trade receivables was recognized, and the balance on the balance sheet increased from ¥827 thousand at the end of the previous fiscal year to ¥1,005 thousand. quantified is true and materialized is true. - FY2024-Q1WorsenedAnnual report
「Allowance for doubtful accounts △ 827 △ 974」
The allowance for doubtful accounts increased from ¥827 thousand at the end of the previous consolidated fiscal year to ¥974 thousand, indicating that credit risk relating to trade receivables continues to be reflected in the increase in the allowance. quantified is true and materialized is true. - FY2023MaterialisedAnnual report
「Increase or decrease in allowance for doubtful accounts (△ indicates a decrease) - 669」
An increase of ¥669 thousand in the allowance for doubtful accounts for credit risk relating to trade receivables was recognized, bringing the period-end balance to ¥827 thousand. Credit risk has been reflected concretely in the allowance. - FY2023-Q3MaterialisedAnnual report
「Allowance for doubtful accounts - △ 958」
The allowance for doubtful accounts increased from zero at the end of the previous consolidated fiscal year to ¥958 thousand, indicating that credit risk relating to trade receivables continues to be reflected in the allowance. quantified is true and materialized is true. - FY2023-Q2MaterialisedAnnual report
「Increase or decrease in allowance for doubtful accounts (△ indicates a decrease) - 723」
An increase of ¥723 thousand in the allowance for doubtful accounts for credit risk relating to trade receivables was recognized, and the quarter-end balance was ¥685 thousand. Existing credit risk has been reflected concretely in the allowance. - FY2019First statedAnnual report
「Notes and accounts receivable, which are operating receivables, are exposed to customers' credit risk. With respect to this risk, the Company manages due dates and outstanding balances for each counterparty in accordance with its credit management regulations. If collection delays are likely, it works with the sales department to take appropriate action promptly.」
The financial instruments disclosure identifies, for the first time as an independent topic, credit risk relating to trade receivables and the Company's response through its credit management regulations, due-date monitoring and balance management.