Customer Credit Risk Management Relating to Accounts Receivable and Contract Assets
First written in FY2023. 3 of 4 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 13 of 64 companies on the "Worse" side.
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this interim report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes in the major existing risks, including customer credit risk associated with accounts receivable and contract assets. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes in the major existing risks, including customer credit risk associated with accounts receivable and contract assets. - FY2024-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes in the major existing risks, including customer credit risk associated with accounts receivable and contract assets. - FY2023First statedAnnual report
「For customer credit risk associated with notes receivable, accounts receivable and contract assets, we manage due dates and outstanding balances for each business partner in accordance with our internal policies, and regularly monitor the credit standing of our major business partners.」
For customer credit risk, the practice of managing due dates and outstanding balances by business partner and regularly monitoring credit standing is recorded as a standalone theme for the first time.