Komori
Hokuetsu Metal (5446) · RiskRestated

Customer Credit Risk on Operating Receivables

First written in FY2017. 15 of 16 entries say "Restated". Latest entry: FY2026-H1.

16entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2026-H12017: 320172018: 420182019: 320192020: 020202021: 020212022: 220222023: 220232024: 120242025: 12025
Same theme, other companies
Credit Risk Management for Business PartnersA theme 1029 companies write about · 1054 as a headwind · 18 as a tailwind

The whole theme swung hardest in 2026: 20 of 68 companies on the "Worse" side.

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 193 companies compared. The sentences above are computed from all 193.Comparing 200 of the theme's 1073 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in this interim securities report, or in the business and other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no material changes in the major risks, including customers' credit risk relating to operating receivables.
  2. FY2024RestatedAnnual report

    「Trade notes and accounts receivable, which are operating receivables, and electronically recorded monetary claims are exposed to customers' credit risk. With respect to this risk, the company manages payment due dates and outstanding balances for each business partner in accordance with its credit management rules and has a system for regularly monitoring the credit status of its principal business partners.」

    The company continues to manage credit risk relating to operating receivables, as well as payment due dates and outstanding balances under its credit management rules, and monitor the credit status of its principal business partners.
  3. FY2023RestatedAnnual report

    「Trade notes and accounts receivable, which are operating receivables, and electronically recorded monetary claims are exposed to customers' credit risk. With respect to this risk, the company manages payment due dates and outstanding balances for each business partner in accordance with its credit management rules and has a system for regularly monitoring the credit status of its principal business partners.」

    The company continues to manage credit risk relating to operating receivables, as well as payment due dates and outstanding balances under its credit management rules, and monitor the credit status of its principal business partners.
  4. FY2023-Q3RestatedAnnual report

    「During the nine-month period of the current fiscal year, there were no material changes in the occurrence of major risks that management recognizes could materially affect the consolidated companies' financial condition, operating results or cash flows, among the matters related to the business and accounting described in the quarterly securities report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company states that there have been no material changes in the major risks, including customers' credit risk relating to operating receivables.
  5. FY2023-Q1RestatedAnnual report

    「During the three-month period of the current fiscal year, there were no material changes in the occurrence of major risks that management recognizes could materially affect the consolidated companies' financial condition, operating results or cash flows, among the matters related to the business and accounting described in the quarterly securities report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company states that there have been no material changes in the major risks, including customers' credit risk relating to operating receivables.
  6. FY2022-Q3RestatedAnnual report

    「During the nine-month period of the current fiscal year, there were no material changes in the occurrence of major risks that management recognizes could materially affect the consolidated companies' financial condition, operating results or cash flows, among the matters related to the business and accounting described in the quarterly securities report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company states that there have been no material changes in the major risks, including customers' credit risk relating to operating receivables.
  7. FY2020-Q2RestatedAnnual report

    「During the six-month period ended in the second quarter, there were no events among matters concerning the business and financial positions described in this quarterly report that could have a material impact on investors' decisions, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the existing business and other risks, including customers' credit risk relating to operating receivables.
  8. FY2019RestatedAnnual report

    「Trade notes and accounts receivable, which are operating receivables, and electronically recorded monetary claims are exposed to customers' credit risk. With respect to this risk, the company manages payment due dates and outstanding balances for each business partner in accordance with its credit management rules and has a system for regularly monitoring the credit status of its principal business partners.」

    The company continues to manage payment due dates and outstanding balances and monitor business partners' credit status under its credit management rules, as well as manage customers' credit risk relating to operating receivables.
  9. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no occurrences of matters described in this quarterly report concerning the business and accounting conditions, among others, that could materially affect investors' decisions, and no material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company reconfirms that there have been no material changes in the existing business and other risks, including customers' credit risk relating to operating receivables.
  10. FY2019-Q2RestatedAnnual report

    「During the six-month period ended in the second quarter, there were no events among matters concerning the business and financial positions described in this quarterly report that could have a material impact on investors' decisions, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The company reconfirms that there have been no material changes in the existing business and other risks, including customers' credit risk relating to operating receivables.
  11. FY2019-Q1RestatedAnnual report

    「During the three-month period ended in the first quarter, there were no events among matters concerning the business and financial positions described in this quarterly report that could have a material impact on investors' decisions, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The company reconfirms that there have been no material changes in the business and other risks described in the previous fiscal year, including customers' credit risk relating to operating receivables.
  12. FY2018RestatedAnnual report

    「Trade notes and accounts receivable, which are operating receivables, and electronically recorded monetary claims are exposed to customers' credit risk. With respect to this risk, the company manages payment due dates and outstanding balances for each business partner in accordance with its credit management rules and has a system for regularly monitoring the credit status of its principal business partners.」

    The company continues to manage payment due dates and outstanding balances and monitor business partners' credit status under its credit management rules, as well as manage credit risk relating to operating receivables.
  13. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no occurrences of matters described in this quarterly report concerning the business and accounting conditions, among others, that could materially affect investors' decisions, and no material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company reconfirms that there have been no material changes in the business and other risks described in the previous fiscal year, including customers' credit risk relating to operating receivables.
  14. FY2018-Q2RestatedAnnual report

    「During the six-month period ended in the second quarter, there were no events among matters concerning the business and financial positions described in this quarterly report that could have a material impact on investors' decisions, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The company reconfirms that there have been no material changes in the business and other risks described in the previous fiscal year, including customers' credit risk relating to operating receivables.
  15. FY2018-Q1RestatedAnnual report

    「During the three-month period ended in the first quarter, there were no events among matters concerning the business and financial positions described in this quarterly report that could have a material impact on investors' decisions, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The company reconfirms that there have been no material changes in the business and other risks described in the previous fiscal year, including customers' credit risk relating to operating receivables.
  16. FY2017First statedAnnual report

    「Trade notes and accounts receivable, which are operating receivables, and electronically recorded monetary claims are exposed to customers' credit risk. With respect to this risk, the company manages payment due dates and outstanding balances for each business partner in accordance with its credit management rules and has a system for regularly monitoring the credit status of its principal business partners.」

    The company describes customers' credit risk relating to operating receivables, as well as the management of payment due dates and outstanding balances and monitoring of business partners' credit status under its credit management rules.
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When this could move next
Hokuetsu Metal's next results are scheduled for 2026-11-06. Read the earnings preview
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