Bad debts resulting from deterioration in business partners’ financial condition
First written in FY2016. 13 of 19 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2019: 1 of 10 companies on the "Worse" side.
0 other companies' latest entry also says "Other".
- FY2026Increase in the Allowance for Doubtful AccountsAnnual report
「Change in allowance for doubtful accounts (△ indicates a decrease) 13,980」
The cash flows from operating activities section shows a ¥13.980 million change in the allowance for doubtful accounts. No causal relationship with the deterioration of the business partner's financial condition is explicitly stated. - FY2025No bad debt expense recognized for the current fiscal yearAnnual report
「Bad debt expense —」
No bad debt expense was recognized for the current fiscal year in the cash flow statement, while the change in the allowance for doubtful accounts is stated as ¥99 thousand. No causal relationship with the deterioration of the business partner's financial condition is explicitly stated. - FY2025-H1Decrease in the provision for allowance for doubtful accountsAnnual report
「Provision for doubtful accounts ¥50 thousand」
The provision for doubtful accounts for the current interim accounting period is stated as ¥50 thousand, down from ¥30 million in the previous interim accounting period. - FY2024Annual recognition of bad debt expenseAnnual report
「Bad debt expense ¥30 million」
Bad debt expense of ¥30 million has been recorded in the cash flow statement for the current fiscal year. The text does not explicitly state a causal relationship with the deterioration of the business partner's financial condition. - FY2024-Q3Recognition of Bad Debt LossesAnnual report
「Bad debt expense ¥30 million」
Bad debt expense of ¥30 million has been recorded as a non-operating expense. However, the text does not explicitly state a causal relationship with the deterioration of the business partner's financial condition. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes concerning bad debt arising from the deterioration of a business partner's financial condition. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes concerning bad debt arising from the deterioration of a business partner's financial condition. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding bad debts due to deterioration in customers’ financial condition. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding bad debts due to deterioration in customers’ financial condition. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding bad debts due to deterioration in customers’ financial condition. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding bad debts due to deterioration in customers’ financial condition. - FY2018RestatedAnnual report
「If a customer’s financial condition deteriorates and its ability to pay declines, additional provisions may be required.」
The possibility of recording additional provisions for doubtful accounts due to a decline in customers’ ability to pay has been reconfirmed. - FY2018-Q3RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding bad debts due to deterioration in customers’ financial condition. - FY2018-Q2RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding bad debts due to deterioration in customers’ financial condition. - FY2017RestatedAnnual report
「If a customer’s financial condition deteriorates and its ability to pay declines, additional provisions may be required.」
The possibility of recording additional provisions for doubtful accounts due to a decline in customers’ ability to pay has been reconfirmed. - FY2017-Q3RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding bad debts due to deterioration in customers’ financial condition. - FY2017-Q2RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding bad debts due to deterioration in customers’ financial condition. - FY2017-Q1RestatedAnnual report
「There have been no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding bad debts due to deterioration in customers’ financial condition. - FY2016First statedAnnual report
「If a customer’s financial condition deteriorates and its ability to pay declines, additional provisions may be required.」
The possibility of recording additional provisions for doubtful accounts due to a decline in customers’ ability to pay is described.