Recognition of Provision for Doubtful Accounts
First written in FY2022. 3 of 4 entries say "Worsened", first in FY2023. Latest entry: FY2025.
Asahi Eito Holdings moved to the "Worse" side of this theme in 2024, the same year as the typical company in this theme.
The whole theme swung hardest in 2026: 11 of 17 companies on the "Worse" side.
7 other companies' latest entry also says "Worsened".
- FY2025WorsenedAnnual report
「Provision for allowance for doubtful accounts for affiliated companies 61,272 115,095」
The provision for doubtful accounts on loans to affiliated companies increased from ¥61.272 million in the previous fiscal year to ¥115.095 million, mainly for short-term loans to VINA ASAHI and 山本窯業化工株式会社. - FY2024WorsenedAnnual report
「Provision for doubtful accounts related to affiliates - 61,272」
A provision for allowance for doubtful accounts on loans to affiliates and other related-party transactions of ¥61.272 million was recorded as an extraordinary loss. - FY2023WorsenedAnnual report
「Selling, general and administrative expenses increased due to higher raw material prices, costs incurred for organizational restructuring, and increased allowances for doubtful accounts resulting from the deterioration in customers’ financial condition, among other factors, and earnings could not be restored.」
The increase in the provision for doubtful accounts due to the deterioration in customers' financial condition is explicitly identified as a factor behind higher SG&A expenses and the failure to recover earnings. - FY2022First statedAnnual report
「Provision for allowance for doubtful accounts - 53,259」
In the non-consolidated statement of income for the current fiscal year, ¥53.259 million in provision for allowance for doubtful accounts was recorded as a non-operating expense.