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Access (4813) · RiskDecrease in trade receivables and increase in allowance for doubtful accounts

Credit Risk Management for Trade Receivables

First written in FY2018. 12 of 24 entries say "Worsened", first in FY2020. Latest entry: 2026-09-11.

24entries
9years
4from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2018MitigatedFY2021-Q1 – FY2022-Q32018: 120182019: 020192020: 220202021: 320212022: 320222023: 420232024: 320242025: 220252026: 62026
Same theme, other companies
Credit Risk Management for Business PartnersA theme 893 companies write about · 913 as a headwind · 18 as a tailwind

The whole theme swung hardest in 2026: 18 of 64 companies on the "Worse" side.

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 194 companies compared. The sentences above are computed from all 194.Comparing 200 of the theme's 932 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-09-11MitigatedEarnings

    「Total assets at the end of the interim consolidated accounting period under review decreased by ¥344 million from the end of the previous consolidated fiscal year to ¥16,750 million, mainly due to decreases in notes receivable, accounts receivable and contract assets.」

    Notes receivable, accounts receivable and contract assets decreased. However, the allowance for doubtful accounts increased, so credit risk cannot be considered to have been eliminated.
  2. FY2027-H1Decrease in trade receivables and increase in allowance for doubtful accountsAnnual report

    「Notes and accounts receivable and contract assets 6,043,890 3,844,196」

    Trade receivables and contract assets decreased from ¥6.044 billion at the end of the previous fiscal year to ¥3.844 billion, while the allowance for doubtful accounts increased from ¥38 million to ¥245 million, indicating concurrent movements in credit risk exposure and its assessment.
  4. FY2026WorsenedAnnual report

    「Notes and accounts receivable and contract assets 6,043,890」

    Trade receivables and contract assets increased from ¥3.912 billion at the end of the previous fiscal year to ¥6.044 billion, increasing exposure to customer credit risk.
  5. 2026-03-17WorsenedEarnings

    「Although notes receivable, accounts receivable and contract assets increased,」

    Notes receivable, accounts receivable and contract assets increased from ¥3,912 million to ¥6,043 million, expanding exposure to operating receivables.
  6. FY2026-H1MitigatedAnnual report

    「Notes and accounts receivable and contract assets 3,912,585 2,965,694」

    Trade receivables and contract assets decreased from ¥3.913 billion at the end of the previous fiscal year to ¥2.966 billion, while the allowance for doubtful accounts also decreased from ¥109 million to ¥82.61 million. Exposure to customer credit risk declined.
  7. FY2025WorsenedAnnual report

    「At IP Infusion Inc., a consolidated subsidiary primarily responsible for the Company's network business, a substantial amount of accounts receivable from a specific customer had remained outstanding for an extended period as of the end of the second quarter of the fiscal year ending January 2025 (31 July 2024)」

    It was discovered that accounts receivable from a specific customer had remained outstanding for an extended period, and the allowance for doubtful accounts also increased from ¥15.08 million at the end of the previous fiscal year to ¥108.64 million. Customer credit risk materialized as an actual accounting and internal control issue.
  8. FY2025-H1WorsenedAnnual report

    「Notes and accounts receivable and contract assets 7,529,270 9,120,737」

    Trade receivables and contract assets increased from ¥7.529 billion at the end of the previous fiscal year to ¥9.121 billion, increasing exposure to customer credit risk. The allowance for doubtful accounts also increased from ¥15 million to ¥388 million.
  9. FY2025-Q1MitigatedAnnual report

    「Notes and accounts receivable and contract assets 7,529,270 7,342,748」

    Trade receivables and contract assets decreased from ¥7.529 billion at the end of the previous fiscal year to ¥7.343 billion at the end of the first quarter, reducing exposure to customer credit risk.
  10. FY2024WorsenedAnnual report

    「Notes and accounts receivable and contract assets ¥7,529.270 million」

    Trade receivables and contract assets increased from ¥5.074 billion at the end of the previous fiscal year to ¥7.529 billion, increasing exposure to customer credit risk.
  11. FY2024-Q3WorsenedAnnual report

    「Notes and accounts receivable and contract assets 5,074,126 5,208,047」

    Notes and accounts receivable and contract assets increased from ¥5.074 billion at the end of the previous fiscal year to ¥5.208 billion at the end of the third quarter, increasing exposure to customer credit risk.
  12. FY2024-Q2MitigatedAnnual report

    「Notes and accounts receivable and contract assets 5,074,126 4,876,635」

    Trade receivables and contract assets decreased from ¥5,074.126 million at the end of the previous fiscal year to ¥4,876.635 million, reducing exposure to customer credit risk.
  13. FY2024-Q1MitigatedAnnual report

    「Notes and accounts receivable and contract assets 5,074,126 4,817,303」

    Trade receivables and contract assets decreased from ¥5.074 billion at the end of the previous fiscal year to ¥4.817 billion, reducing exposure to customer credit risk.
  14. FY2023WorsenedAnnual report

    「Notes and accounts receivable 4,163,654」

    Trade receivables increased from ¥2,920.779 million at the end of the previous fiscal year to ¥4,163.654 million, increasing exposure to customer credit risk.
  15. FY2023-Q3WorsenedAnnual report

    「Notes and accounts receivable and contract assets 4,497,361」

    Trade receivables and contract assets increased from ¥2,920.779 million at the end of the previous fiscal year to ¥4,497.361 million, increasing exposure to customer credit risk.
  16. FY2023-Q2WorsenedAnnual report

    「Notes and accounts receivable and contract assets 3,084,876」

    Trade receivables and contract assets increased from ¥2,920.779 million at the end of the previous fiscal year to ¥3,084.876 million, increasing exposure to customer credit risk.
  17. FY2022WorsenedAnnual report

    「Notes and accounts receivable 2,461,426 2,920,779」

    Trade receivables increased from ¥2.461 billion at the end of the previous fiscal year to ¥2.921 billion, increasing exposure to customer credit risk.
  18. FY2022-Q3MitigatedAnnual report

    「Notes and accounts receivable 2,461,426 1,607,363」

    Trade receivables decreased from ¥2.461 billion at the end of the previous fiscal year to ¥1.607 billion, reducing exposure to customer credit risk.
  19. FY2022-Q2MitigatedAnnual report

    「Notes and accounts receivable 2,461,426 1,846,811」

    Trade receivables decreased from ¥2.461 billion at the end of the previous fiscal year to ¥1.847 billion, reducing exposure to customer credit risk.
  20. FY2022-Q1MitigatedAnnual report

    「Notes and accounts receivable 2,461,426 1,502,076」

    Trade receivables declined from ¥2,461 million at the end of the previous consolidated fiscal year to ¥1,502 million, reducing exposure to customer credit risk.
  21. FY2021-Q1MitigatedAnnual report

    「Notes and accounts receivable 4,184,518 2,242,491」

    Trade receivables declined from ¥4,184,518 thousand at the end of the previous consolidated fiscal year to ¥2,242,491 thousand, reducing exposure to credit risk.
  22. FY2020WorsenedAnnual report

    「Notes and accounts receivable 4,184,518」

    Trade receivables increased from ¥2,959,237 thousand at the end of the previous fiscal year to ¥4,184,518 thousand, while the allowance for doubtful accounts increased from ¥13,673 thousand to ¥76,434 thousand. Exposure to customer credit risk increased on a numerical basis.
  23. FY2018First statedAnnual report

    「Trade notes and accounts receivable are exposed to customers' credit risk.」

    The company recognizes customer credit risk in notes and accounts receivable and has described a framework to mitigate it through credit investigations, internal review and approval, monitoring of due dates and balances, and confirmation of credit status.
Moved together

"Achieving a positive operating result in the current consolidated fiscal year" moved the same way as this thread, in the same document, in 11 of its 24 moves.

111010888★123456
  1. ★This thread
  2. 1Achieving a positive operating result in the current consolidated fiscal year11×
  3. 2Declining Sales and Ordinary and Net Losses Reported10×
  4. 3Profit dragged down by changes in the sales mix and accelerated amortization of software assets10×
  5. 4Sufficient Liquidity to Support Product Development Investment and M&A8×
  6. 5Fluctuations in the Network Business Due to the Reaction to Large-Scale Projects8×
  7. 6Improving Profitability Through Cost-Cutting Measures8×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Access yet. It last moved in the Earnings of 2026-09-11: "Mitigated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Credit Risk Management for Trade Receivables | ACCESS CO.,LTD. (4813) | Komori