Collection Risk for Trade Receivables
First written in FY2021. 4 of 8 entries say "Worsened", first in FY2022-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2026: 23 of 72 companies on the "Worse" side.
- FY2026RestatedAnnual report
「If the collection of trade receivables were impeded by deterioration in the performance or bankruptcy of a business partner, this could affect the financial position and operating results.」
The collection risk for receivables due to deterioration in the performance or bankruptcy of business partners continues to be disclosed. The provision for doubtful accounts was ¥50,000 thousand, the same as at the end of the previous fiscal year. - FY2025MitigatedAnnual report
「Provision for doubtful accounts △ 51,863 △ 50,000」
The provision for doubtful accounts decreased slightly from ¥51,863 thousand to ¥50,000 thousand. The disclosure of the collection risk for trade receivables continues. - FY2024RestatedAnnual report
「If the collection of trade receivables were impeded by deterioration in the performance or bankruptcy of a business partner, this could affect the financial position and operating results.」
The collection risk for trade receivables due to deterioration in the performance or bankruptcy of business partners continues to be disclosed. - FY2023WorsenedAnnual report
「The provision for doubtful accounts expense was ¥50,000 thousand in the previous consolidated fiscal year and ¥1,863 thousand in the current consolidated fiscal year.」
Although the provision for doubtful accounts expense decreased in the current fiscal year, the provision balance increased from ¥50,000 thousand to ¥51,863 thousand. - FY2022WorsenedAnnual report
「Provision for doubtful accounts expense: ¥50,000 thousand」
A ¥50,000 thousand provision for doubtful accounts expense was recorded during the current fiscal year in connection with the collection risk for trade receivables. - FY2022-Q3WorsenedAnnual report
「Provision for doubtful accounts △ 4,748 △ 54,248」
The provision for doubtful accounts increased from ¥4,748 thousand at the end of the previous consolidated fiscal year to ¥54,248 thousand, reflecting an increase in the provision related to the collection risk for trade receivables. - FY2022-Q2WorsenedAnnual report
「Provision for doubtful accounts expense: ¥50,000 thousand」
A ¥50,000 thousand provision for doubtful accounts expense was recorded in selling, general and administrative expenses, quantifying the provision related to the collection risk for trade receivables. - FY2021First statedAnnual report
「If the collection of trade receivables were impeded by deterioration in the performance or bankruptcy of a business partner, this could affect the Group's financial position and operating results.」
The collection risk associated with trade receivables, bills receivable and other receivables due to deterioration in the performance or bankruptcy of business partners was disclosed for the first time as a separate item.