Risk of Defaults by Business Partners and Bad Debt Allowances
First written in FY2018-Q1. 10 of 18 entries say "Mitigated", first in FY2019-Q2. Latest entry: FY2026.
Fujikura Kasei 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 2026: 14 of 32 companies on the "Worse" side.
11 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Provision for doubtful accounts △ 2,216 35,621」
The provision for doubtful accounts changed from a reversal of ¥2.216 million in the previous fiscal year to a provision of ¥35.621 million in the current fiscal year, and the impact on profit and loss related to doubtful accounts increased again. - 2026-05-14WorsenedRevision of earnings forecasts
「Provision for allowance for doubtful accounts ¥35,621 thousand」
The provision for allowance for doubtful accounts changed from a reversal in the previous year to an expense in the current year, resulting in an earnings impact related to bad debts. - FY2026-H1WorsenedAnnual report
「Provision for doubtful accounts △ 1,436 94,156」
The provision for doubtful accounts changed from a reversal of ¥1.436 million in the same period of the previous year to a provision of ¥94.156 million in the current six-month consolidated accounting period, increasing the impact on profit and loss related to doubtful accounts. - FY2025MitigatedAnnual report
「Provision for doubtful accounts △2,216」
The provision for doubtful accounts changed from a reversal of △¥0.533 million in the previous year to a reversal of △¥2.216 million in the current fiscal year, and the impact on profit and loss related to doubtful accounts remains limited. - FY2025-H1MitigatedAnnual report
「Provision for doubtful accounts △ 5,593 △ 1,436」
The provision for doubtful accounts changed from a reversal of ¥5.593 million in the same period of the previous year to a reversal of ¥1.436 million in the current period, and the impact on profit and loss related to doubtful accounts remains limited. - FY2024MitigatedAnnual report
「Provision for doubtful accounts 15,167 △533」
The provision for doubtful accounts changed from ¥15.167 million in the previous year to △¥0.533 million in the current fiscal year, reducing the impact on profit and loss related to doubtful accounts. - FY2024-Q2MitigatedAnnual report
「Provision for doubtful accounts 5,602 △ 5,593」
The provision for doubtful accounts changed from ¥56 million in the same period of the previous year to a reversal of ¥55 million in the current period, reducing the impact on profit and loss related to doubtful accounts. - FY2023MitigatedAnnual report
「Non-operating expenses increased by ¥42 million, or 18.5%, year on year, to ¥271 million. This was mainly because foreign exchange losses increased, despite the recognition of a provision for doubtful accounts in the previous fiscal year.」
The provision for doubtful accounts recognized in the previous fiscal year was not recognized in the current fiscal year, reducing the impact of losses related to doubtful accounts. - FY2023-Q2Provision for doubtful accounts changed from a reversal to a provisionAnnual report
「Provision for doubtful accounts △ 22,380 5,602」
The provision for doubtful accounts changed from a reversal of ¥22.380 million in the same period of the previous year to a provision of ¥5.602 million in the current period. - FY2022-Q2MitigatedAnnual report
「Provision for doubtful accounts 22,938 △ 22,380」
The provision for doubtful accounts changed from ¥22.938 million in the same period of the previous year to △¥22.380 million, reducing the year-on-year impact on profit and loss related to doubtful accounts. - FY2021MitigatedAnnual report
「Provision for doubtful accounts 23,988 15,657」
The provision for doubtful accounts decreased from ¥23.988 million in the previous fiscal year to ¥15.657 million in the current fiscal year. - FY2021-Q2Increase in provision for doubtful accountsAnnual report
「Provision for doubtful accounts △ 1,422 22,938」
The provision for doubtful accounts changed from △¥1.422 million in the same period of the previous year to ¥22.938 million. The document does not explain the reason for the increase. - FY2020-Q2MitigatedAnnual report
「Provision for doubtful accounts △ 90,809 △ 1,422」
The provision for doubtful accounts declined from △¥90.809 million in the same period of the previous year to △¥1.422 million, reducing the year-on-year impact on profit and loss related to doubtful accounts. - FY2019MitigatedAnnual report
「Provision for doubtful accounts 525,668 △ 89,496 Operating income increased by ¥313 million, or 12.1%, from the end of the previous consolidated fiscal year to ¥2,901 million. The main factor behind the increase was the provision for doubtful accounts recognized in the previous fiscal year at 藤光樹脂株式会社.」
The provision for doubtful accounts declined from ¥525.668 million in the previous fiscal year to △¥89.496 million in the current fiscal year, reducing the impact of credit-risk losses incurred in the previous fiscal year. The synthetic resins business also moved from an operating loss into the black. - FY2019-Q2MitigatedAnnual report
「Provision for doubtful accounts 423,329 △ 90,809 As a result, net sales were ¥6,336 million, down 6.3% year on year, and operating income was ¥175 million, compared with an operating loss of ¥424 million in the same quarter of the previous year.」
The provision for doubtful accounts was △¥90.809 million in the current period, compared with ¥423.329 million in the same period of the previous year, and the synthetic resins segment also moved from an operating loss to an operating profit. The impact of losses related to fictitious transactions, which had been reported through the previous quarter, decreased in numerical terms during the period. - FY2018-Q3MaterialisedAnnual report
「Sales of acrylic resin raw materials and processed products handled by subsidiaries including 藤光樹脂株式会社 resulted in a substantial operating loss at 藤光樹脂株式会社 due to the recognition of an expense for provision for doubtful accounts associated with fictitious transactions with ＡＴＴ株式会社 in the first quarter. As a result, net sales were ¥10,278 million, down 34.2% year on year, and the operating loss was ¥402 million, compared with operating income of ¥106 million in the same quarter of the previous year.」
The impact of the provision for doubtful accounts related to fictitious transactions that occurred in the first quarter continued into the cumulative third-quarter period, resulting in an operating loss of ¥402 million. - FY2018-Q2MaterialisedAnnual report
「Sales of acrylic resin raw materials and processed products handled by subsidiaries including 藤光樹脂株式会社 resulted in a substantial operating loss at 藤光樹脂株式会社 due to the recognition of an expense for provision for doubtful accounts arising from fictitious transactions at ＡＴＴ株式会社 in the first quarter. As a result, net sales were ¥6,765 million, down 30.8% year on year, and the operating loss was ¥424 million, compared with operating income of ¥38 million in the same quarter of the previous year.」
The impact of the provision for doubtful accounts related to fictitious transactions that occurred in the first quarter continued into the cumulative second-quarter period, resulting in an operating loss of ¥424 million in the synthetic resins business. - FY2018-Q1First statedAnnual report
「藤光樹脂株式会社 recorded a significant operating loss due in part to the recognition of a provision for doubtful accounts relating to customers. As a result, net sales were ¥3,072 million, down 34.7% year on year, and the operating loss was ¥446 million, compared with an operating loss of ¥8 million in the same quarter of the previous year.」
The actual recognition of a provision for doubtful accounts relating to customers was identified as a new credit risk event that led to an increase in the operating loss of the synthetic resins business.