Bad-debt risk among customers
First written in FY2017. 4 of 9 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 18 of 64 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「As announced in the “Notice Concerning the Risk of Non-Collection or Delay in Collection of Receivables and Recognition of an Allowance for Doubtful Accounts (Extraordinary Loss)” dated 20 August 2025, an allowance for doubtful accounts of ¥353 million was recognized as an extraordinary loss on receivables from certain business partners, resulting in a net loss for the period.」
An allowance for doubtful accounts of ¥353 million was recognized on receivables from customers, resulting in a net loss for the period of ¥221 million. The impact of bad-debt risk on full-year earnings has materialized, following the previous interim period. - 2026-04-10MaterialisedEarnings
「Provision for allowance for doubtful accounts — 353,600」
Bad debt related to customers and other parties was recorded as a ¥353.6 million extraordinary loss for the current fiscal year, providing the full-year realized amount of the previously identified bad debt risk. - FY2026-H1MaterialisedAnnual report
「Net income attributable to owners of the parent was ¥60 million, down 66.7% from the previous interim consolidated accounting period, following the recognition of a ¥323 million allowance for doubtful accounts as an extraordinary loss, as announced in the “Notice Concerning the Risk of Non-Collection or Delay in Collection of Receivables and Recognition of an Allowance for Doubtful Accounts (Extraordinary Loss)” dated 20 August 2025.」
The risk of non-collection or delayed collection of receivables from customers and other parties materialized, and an allowance for doubtful accounts of ¥323 million was recognized as an extraordinary loss. - FY2025RestatedAnnual report
「The Group works to prevent bad debts through a credit management system centered on credit meetings, but it is difficult to eliminate completely the bad-debt risk arising from sharp deterioration in customers’ financial condition,」
The management structure centered on credit meetings and bad-debt risk arising from deterioration in customers’ financial condition continue to be described. - FY2021ReframedAnnual report
「The Group works to prevent bad debts through a credit management system centered on credit meetings, but it is difficult to eliminate completely the bad-debt risk arising from sharp deterioration in customers’ financial condition, and the Group’s performance may be significantly affected if bad debts occur, depending on the size of the receivables.」
While the management structure centered on credit meetings was explicitly described in addition to the existing credit management system, bad-debt risk arising from sudden deterioration in customers’ condition and the potential magnitude of its impact continue to be described. - FY2020RestatedAnnual report
「The Group works to prevent bad debts through its credit management system, but it is impossible to eliminate completely the bad-debt risk arising from sharp changes in customers’ financial condition, and the Group’s performance may be affected if significant bad debts occur.」
Preventive measures through the credit management system and bad-debt risk arising from sudden deterioration in customers’ financial condition continue to be described. - FY2019RestatedAnnual report
「The Group works to prevent bad debts through its credit management system, but it is impossible to eliminate bad-debt risk completely, and the Group’s performance may be affected by the financial condition of its customers.」
Preventive measures through the credit management system and bad-debt risk arising from customers’ financial condition continue to be described. - FY2018RestatedAnnual report
「The Group works to prevent bad debts through its credit management system, but it is impossible to eliminate bad-debt risk completely,」
Preventive measures through the credit management system and bad-debt risk arising from customers’ financial condition continue to be described. - FY2017First statedAnnual report
「The Group works to prevent bad debts through its credit management system, but it is impossible to eliminate bad-debt risk completely, and the Group’s performance may be affected by the financial condition of its customers.」
While preventive measures through the credit management system are described, bad-debt risk remains depending on the financial condition of customers.