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Occurring Fact5242EYEZ,INC.Information and Communications, Services and Others

Notice Regarding the Recognition of Provision for Doubtful Accounts (Selling, General and Administrative Expenses)

Due to an increase in delays and outstanding balances in the collection of purchased receivables at the Resonas online factoring service, ¥120.791 million in provision for allowance for doubtful accounts was recorded as selling, general and administrative expenses in the third quarter of the fiscal year ending December 2026. The company has suspended purchases of new invoices and has also resolved to withdraw from the business.

Worth reading
50Recurring
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Direction
Deterioration
Direction inferred from the company’s description.
Scale
120791
¥ thousand
Wording
Definitive
How definitive the wording is.

Recognition of provision for doubtful accounts (selling, general and administrative expenses)

Subject Entity

The company (EYEZ,INC.)

Target Locations / Products

Online factoring service “レゾナス”

OccurrenceThird-quarter accounting period of the fiscal year ending December 2026 (1 July 2026 to 30 September 2026)
This disclosure11/13/2026
Cause

Collection of purchased receivables has been delayed, increasing outstanding receivables. Some receivables may take an extended period to collect, while the collectibility of others is uncertain.

Amount of Impact on Business Performance

¥120.791 million (selling, general and administrative expenses)

Accounting period in which recognized

Third-quarter accounting period of the fiscal year ending December 2026 (1 July 2026 to 30 September 2026)

Impact on Earnings Forecast

Already incorporated into the revised full-year earnings forecast

Company response

Suspended operations

Suspension of purchases of new invoices from October 2026

Outlook

We will withdraw from the business, making collection of existing receivables our highest priority. For details of the business withdrawal, see the “Notice Regarding Discontinuation of Part of the Company’s Business,” published today.

Event that occurred
ItemDetails
Event nameRecognition of provision for doubtful accounts (selling, general and administrative expenses)
Date of occurrenceThird-quarter accounting period of the fiscal year ending December 2026 (1 July 2026 to 30 September 2026)
Subject EntityThe company (EYEZ,INC.)
Target Locations / ProductsOnline factoring service “レゾナス”
CauseCollection of purchased receivables has been delayed, increasing outstanding receivables. Some receivables may take an extended period to collect, while the collectibility of others is uncertain.
Amount of Impact on Business Performance¥120.791 million (selling, general and administrative expenses)
Accounting period in which recognizedThird-quarter accounting period of the fiscal year ending December 2026 (1 July 2026 to 30 September 2026)
Impact on Earnings ForecastAlready incorporated into the revised full-year earnings forecast
Suspended operationsSuspension of purchases of new invoices from October 2026
OutlookWe will withdraw from the business, making collection of existing receivables our highest priority. For details of the business withdrawal, see the “Notice Regarding Discontinuation of Part of the Company’s Business,” published today.
Items this document does not state (15)
Date recognized / date notice receivedType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Because collection of purchased receivables has been delayed and outstanding receivables have increased. The decision also reflects the status of receivables that may take an extended period to collect and those with uncertain collectibility.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Recognition of Provision for Doubtful Accounts (Selling, General and Administrative Expenses) | EYEZ,INC. (5242) timely disclosure | Komori