Counterparty Credit Risk
First written in FY2017. 2 of 9 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2024-Q3Decrease in allowance for doubtful accountsAnnual report
「Allowance for doubtful accounts △ 134,871 △ 104,290」
The allowance for doubtful accounts decreased from ¥134.871 million at the end of the previous consolidated fiscal year to ¥104.290 million. - FY2024-Q2Decrease in allowance for doubtful accountsAnnual report
「Allowance for doubtful accounts △ 134,871 △ 112,563」
The allowance for doubtful accounts decreased from ¥134.871 million at the end of the previous consolidated fiscal year to ¥112.563 million. - FY2024-Q1Decrease in allowance for doubtful accountsAnnual report
「Allowance for doubtful accounts △ 134,871 △ 121,081」
The allowance for doubtful accounts decreased from ¥134.871 million at the end of the previous consolidated fiscal year to ¥121.081 million. - FY2023Decrease in allowance for doubtful accountsAnnual report
「Allowance for doubtful accounts 160,303 134,871」
The allowance for doubtful accounts against trade receivables decreased from ¥160.303 million at the end of the previous consolidated fiscal year to ¥134.871 million. At the Shanghai subsidiary, estimates based on customers with delayed collections and difficulty obtaining financial information continue to be used. - FY2023-Q2WorsenedAnnual report
「Allowance for doubtful accounts △ 160,303 △ 179,232」
The allowance for doubtful accounts increased from ¥160.303 million at the end of the previous consolidated fiscal year to ¥179.232 million, indicating increased provisioning for counterparty credit risk. - FY2022WorsenedAnnual report
「At JCU (Shanghai) Trading Co., Ltd., a consolidated subsidiary, many customers are relatively small and have delayed collections, and it is also difficult to obtain customers' financial information.」
The large number of customers with delayed collections and the difficulty of obtaining financial information at the Shanghai subsidiary became more apparent, and the consolidated allowance for doubtful accounts increased from ¥122.527 million to ¥160.303 million. - FY2019RestatedAnnual report
「With respect to trade receivables, the Group seeks to identify early any concerns over collection arising from deterioration in financial conditions and other factors, and to mitigate credit risk, by regularly monitoring the status of major business partners and managing due dates and outstanding balances for each counterparty.」
The credit risk associated with trade receivables, and the response through monitoring business partners and managing due dates and outstanding balances, is reiterated. - FY2018RestatedAnnual report
「With respect to trade receivables, the Group seeks to identify early any concerns over collection arising from deterioration in financial conditions and other factors, and to mitigate credit risk, by regularly monitoring the status of major business partners and managing due dates and outstanding balances for each counterparty.」
The credit risk associated with trade receivables, and the response through monitoring business partners and managing due dates and outstanding balances, is reiterated. - FY2017First statedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers' credit risk. With respect to trade receivables, the Group seeks to identify early any concerns over collection arising from deterioration in financial conditions and other factors, and to mitigate credit risk, by regularly monitoring the status of major business partners and managing due dates and outstanding balances for each counterparty.」
Customer credit risk relating to notes and accounts receivable, and the response through monitoring business partners and managing due dates and outstanding balances, has been identified as a theme for the first time.