Losses from unexpected bad debts
First written in FY2016. 2 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2026: 21 of 70 companies on the "Worse" side.
- FY2020ReframedAnnual report
「Notes and accounts receivable, trade, which are trade receivables, are exposed to customers’ credit risk.」
It reorganizes the former reference to unexpected bad-debt risk as customer credit risk related to notes and accounts receivable in the financial instruments disclosure, and describes measures including gathering information on business partners and managing outstanding balances. - FY2019RestatedAnnual report
「With respect to bad-debt risk, we conduct customer credit-status reviews as appropriate and strive to collect information.」
It continues to address bad-debt risk through customer credit-status reviews and information gathering. - FY2018MitigatedAnnual report
「With respect to bad-debt risk, we conduct customer credit-status reviews as appropriate and strive to collect information.」
In addition to the existing appropriate accounting treatment, it explicitly identifies customer credit-status reviews and information gathering as measures to address bad-debt risk. quantified:false, materialized:false. - FY2017RestatedAnnual report
「The Company applies appropriate accounting treatment to the risk of bad debts. However, if unexpected bad-debt risks materialize and additional losses or provisions become necessary, this may adversely affect the Company's future performance and financial condition.」
It continues to identify the possibility of additional losses and provisions resulting from the materialization of unexpected bad-debt risks as a risk. - FY2016First statedAnnual report
「The Company applies appropriate accounting treatment to the risk of bad debts. However, if unexpected bad-debt risks materialize and additional losses or provisions become necessary, this may adversely affect the Company's future performance and financial condition.」
While stating that it applies appropriate accounting treatment, it identifies the materialization of unexpected bad-debt risks as a risk.