Komori
Ck San-Etsu (5757) · RiskRestated

Customer insolvency and inability to collect receivables caused by COVID-19 or other infectious diseases

First written in FY2020. 9 of 11 entries say "Restated". Latest entry: FY2026-H1.

11entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020 – FY2023-Q3RestatedFY2024-Q1 – FY2026-H12020: 220202021: 220212022: 220222023: 420232024: 020242025: 12025
Same theme, other companies
Risk of Customer Payment Delays and Accounts Receivable Collection Due to COVID-19A theme 10 companies write about · 10 as a headwind · 0 as a tailwind

4 other companies' latest entry also says "Restated".

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.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    It is concluded that there has been no new occurrence or material change in the risk of customer insolvency and inability to collect receivables.
  2. FY2024-Q2RestatedAnnual report

    「During the first six months of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is stated that there has been no new occurrence or material change concerning customer insolvency and inability to collect receivables.
  3. FY2024-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    It is stated that there has been no new occurrence or material change concerning customer insolvency and inability to collect receivables caused by COVID-19 or other infectious diseases.
  4. FY2023SoftenedAnnual report

    「The Group periodically reviews the credit status of its major customers and takes measures such as obtaining trade credit insurance for customers deemed to require it for risk mitigation. However, if a customer becomes insolvent, the Group may be unable to collect all or part of its trade receivables, which could affect its results.」

    The risk of customer insolvency and inability to collect receivables and the responses of reviewing credit status and obtaining trade credit insurance continue, but the explicit reference to COVID-19 and other infectious diseases has been removed.
  5. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    It is comprehensively stated that there has been no new occurrence or material change concerning customer insolvency and inability to collect receivables caused by COVID-19 or other infectious diseases.
  6. FY2023-Q2RestatedAnnual report

    「During the first six months of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is concluded that there has been no new occurrence or material change concerning customer insolvency and inability to collect receivables caused by COVID-19 or other infectious diseases.
  7. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    It is comprehensively stated that there has been no new occurrence or material change concerning customer insolvency and inability to collect receivables caused by COVID-19 or other infectious diseases.
  8. FY2021RestatedAnnual report

    「The Group periodically reviews the credit status of its major customers and takes measures such as obtaining trade credit insurance for customers deemed to require it for risk mitigation. However, if a customer becomes insolvent due to the impact of COVID-19 or other factors, the Group may be unable to collect all or part of its trade receivables, which could affect its results.」

    The Group reiterates its review of customers' credit status and response through trade credit insurance, as well as the risk of customer insolvency and inability to collect receivables due to infectious diseases and other factors.
  9. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    It is stated that there has been no new occurrence or material change concerning customer insolvency and inability to collect receivables caused by COVID-19 or other infectious diseases.
  10. FY2021-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    It is stated that there has been no new occurrence or material change concerning customer insolvency and inability to collect receivables caused by COVID-19 or other infectious diseases.
  11. FY2020First statedAnnual report

    「The Group periodically reviews the credit status of its major customers and takes measures such as obtaining trade credit insurance for customers deemed to require it for risk mitigation. However, if a customer becomes insolvent due to the impact of COVID-19 or other factors, the Group may be unable to collect all or part of its trade receivables, which could affect its results.」

    While reviewing customers' credit status and responding through trade credit insurance, the Group newly describes the risk that customers may become insolvent due to COVID-19 or other factors, making trade receivables uncollectible.
Moved together

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When this could move next
Ck San-Etsu's next results are scheduled for 2026-11-13. Read the earnings preview
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