Clip (4705) · RiskFirst statedLatest Earnings (2026-08-07): "Worsened"
Recoverability Risk and Allowance for Doubtful Accounts on Loans to Unconsolidated Subsidiaries
First written in FY2026. 1 of 2 entries say "Worsened", first in 2026-08-07. Latest entry: 2026-08-07.
2entries
1years
1from disclosures
How it moved
Same theme, other companies
Recognition of an allowance for doubtful accounts on loans to affiliatesA theme 29 companies write about · 29 as a headwind · 0 as a tailwind
Clip moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2026: 11 of 18 companies on the "Worse" side.
7 other companies' latest entry also says "Worsened".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 29 companies compared. The sentences above are computed from all 29.Full recordFilings, disclosures and news, newest first
- 2026-08-07WorsenedEarnings
「Allowance for doubtful accounts (¥16.945 million) (¥19.914 million)」
The allowance for doubtful accounts relating to loans to unconsolidated subsidiaries increased from ¥16.945 million to ¥19.914 million. - FY2026First statedAnnual report
「The Group recognized a ¥16.945 million allowance for doubtful accounts against a loan to 合同会社１.Vars. It also recognized an expense of ¥16.945 million for the allowance for doubtful accounts during the current consolidated fiscal year.」
For the loan to unconsolidated subsidiary 合同会社1.Vars, the Group recognized a ¥16.945 million allowance for doubtful accounts and an expense of the same amount during the current fiscal year. The collection risk associated with the loan is reflected as an accounting allowance.