Risk of collecting trade receivables due to customer payment defaults or bankruptcy
First written in FY2024. 2 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026RestatedAnnual report
「The Group conducts transactions after performing credit checks on customers, but such checks may not be effective. If changes in the business environment cause a customer to default or become bankrupt」
The Group continues to disclose the risk of failing to collect trade receivables because of customer default or bankruptcy, while conducting credit checks. - FY2025RestatedAnnual report
「The Group conducts transactions after performing credit checks on customers, but such checks may not be effective. If changes in the business environment cause a customer to default or become bankrupt, the Group may be unable to collect trade receivables from that customer.」
Customer credit risk continues to be disclosed alongside credit checks, due-date monitoring and balance management. - FY2024First statedAnnual report
「The Group conducts transactions after performing credit checks on customers, but such checks may not be effective. If changes in the business environment cause a customer to default or become bankrupt, the Group may be unable to collect trade receivables from that customer, which could affect its business, results of operations and financial condition.」
The Group performs credit checks, due-date monitoring and balance management, while disclosing customer credit risk as a potential risk.