Claims for inspection and replacement costs arising from defects in delivered products
First written in FY2025-H1. 5 of 12 entries say "Materialised", first in 2026-02-10. Latest entry: 2026-08-18.
Onamba moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2019: 6 of 29 companies on the "Worse" side.
8 other companies' latest entry also says "Worsened".
- FY2026-H1WorsenedAnnual report
「A customer has requested that we bear the costs incurred in inspecting and replacing certain products delivered by the Company because they are allegedly defective. Depending on the outcome of future discussions, this could affect consolidated performance. At present, it is difficult to reasonably estimate the amount of the impact.」
納入製品の点検・交換費用負担を求められている偶発債務が引き続き事業等のリスクとして明示されている。品質保証引当金は前期末245,714千円から266,017千円へ増加し、当中間期にも10,864千円を繰り入れており、会計上の負担が拡大している。 - FY2025MaterialisedAnnual report
「当社の子会社が、顧客に提供した製品の一部に不具合があり、当該子会社が負担する可能性が高く、かつ、合理的な見積りが可能な損失見込額245,701千円を特別損失に計上しております。」
前半期には影響額を合理的に見積もることが困難とされていた製品不具合について、当期は子会社の負担可能性が高く、損失見込額245,701千円を品質保証引当金繰入額として特別損失に計上した。リスクが実際の会計上の損失として顕在化した。 - FY2025-H1First statedAnnual report
「A customer has requested that we bear the costs incurred in inspecting and replacing certain products delivered by the Company because they are allegedly defective. Depending on the outcome of future discussions, this could affect consolidated performance. At present, it is difficult to reasonably estimate the amount of the impact.」
The Company first disclosed a contingent event involving a customer's request that it bear inspection and replacement costs for certain delivered products. Although the outcome of discussions could affect consolidated performance, the amount could not reasonably be estimated at that time. - 2025-08-06First statedEarnings
「A customer has requested that we bear the costs incurred in inspecting and replacing certain products delivered by the Company because they are allegedly defective. Depending on the outcome of future discussions, this could affect consolidated performance. At present, it is difficult to reasonably estimate the amount of the impact.」
The customer request that the Company bear inspection and replacement costs for defective supplied products, and the potential impact on consolidated results depending on the outcome of discussions, were disclosed for the first time.