Delays in and Inability to Collect Advances for Medical Expenses and Other Costs
First written in FY2016. 18 of 30 entries say "Worsened", first in FY2018-Q2. Latest entry: FY2026-H1.
Emergency Assistance Japan moved to the "Worse" side of this theme in 2024, the same year as the typical company in this theme.
The whole theme swung hardest in 2025: 7 of 16 companies on the "Worse" side.
2 other companies' latest entry also says "Worsened".
- FY2026-H1WorsenedAnnual report
「The main factors behind the changes were increases of ¥25 million in cash and deposits, ¥54 million in accounts receivable and contract assets, and ¥183 million in prepaid expenses.」
Prepaid expenses increased by ¥183 million from the end of the previous consolidated fiscal year to ¥872.998 million, resulting in increased exposure to advance payments for medical expenses and other items. - FY2025MitigatedAnnual report
「The main factors behind the changes were increases of ¥190 million in cash and deposits and ¥49 million in accounts receivable and contract assets, and decreases of ¥105 million in work in process and ¥53 million in prepaid expenses.」
Prepaid expenses decreased by ¥53 million from the end of the previous fiscal year to ¥689.870 million, resulting in reduced prepaid expense exposure. - FY2025-H1WorsenedAnnual report
「The main factors behind the changes were increases of ¥168 million in cash and deposits and ¥17 million in prepaid expenses, and decreases of ¥7 million in accounts receivable and contract assets and ¥105 million in work in process.」
Prepaid expenses for medical expenses and other items increased by ¥17 million from the end of the previous fiscal year to ¥760.545 million, resulting in another expansion of prepaid expense exposure. - FY2024RestatedAnnual report
「Prepaid expenses stood at ¥743.402 million at the end of the current consolidated fiscal year.」
The balance of prepaid expenses decreased slightly from ¥745.729 million at the end of the previous fiscal year, but disclosures continue to address the risks of delayed or failed collection and measures involving advances received and credit management. - FY2024-H1WorsenedAnnual report
「The main factors behind the changes were increases of ¥207 million in cash and deposits and ¥26 million in prepaid expenses, and a decrease of ¥27 million in accounts receivable and contract assets.」
Prepaid expenses increased by ¥26 million from the end of the previous consolidated fiscal year to ¥771.819 million. Exposure to advance payments for medical expenses and other items has expanded again. - FY2024-Q1WorsenedAnnual report
「The main factors behind the changes were decreases of ¥397 million in cash and deposits and ¥28 million in accounts receivable and contract assets, and an increase of ¥225 million in prepaid expenses.」
Prepaid expenses for medical expenses and other items increased by ¥225 million from the end of the previous consolidated fiscal year, increasing prepaid expense exposure to ¥971.186 million. - FY2023WorsenedAnnual report
「The main factors behind the changes were an increase of ¥273 million in prepaid expenses, decreases of ¥89 million in cash and deposits, ¥478 million in accounts receivable and contract assets, and ¥39 million in work in process.」
Prepaid expenses increased by ¥273 million from the end of the previous fiscal year to ¥745.729 million, resulting in increased exposure to advance payments for medical expenses and other items. - FY2023-Q3WorsenedAnnual report
「Total assets at the end of the third quarter of the current consolidated fiscal year decreased by ¥340 million from the end of the previous consolidated fiscal year to ¥3,592 million. The main factors behind the changes were decreases of ¥117 million in cash and deposits and ¥499 million in accounts receivable and contract assets, and an increase of ¥254 million in prepaid expenses.」
Prepaid expenses increased by ¥254 million from the end of the previous consolidated fiscal year, and exposure to advance payments for medical expenses and other items expanded significantly. - FY2023-Q2WorsenedAnnual report
「The main factors behind the changes were an increase of ¥303 million in cash and deposits, an increase of ¥133 million in prepaid expenses, a decrease of ¥532 million in accounts receivable and contract assets, and a decrease of ¥39 million in work in process.」
Prepaid expenses increased by ¥133 million from the end of the previous consolidated fiscal year, and exposure to advance payments for medical expenses and other items expanded again. - FY2023-Q1MitigatedAnnual report
「The main factors behind the changes were decreases of ¥78 million in accounts receivable and ¥48 million in prepaid expenses.」
Prepaid expenses decreased by ¥48 million from the end of the previous consolidated fiscal year, reducing exposure to advance payments for medical expenses and other items. - FY2022-Q3WorsenedAnnual report
「The main factors behind the changes included a ¥468 million decrease in cash and deposits, a ¥641 million increase in accounts receivable, a ¥36 million decrease in work in process, and a ¥31 million increase in advances.」
Prepaid expenses increased by ¥31 million from the end of the previous consolidated fiscal year, and exposure to advance payments for medical expenses and other items expanded again. - FY2022-Q2MitigatedAnnual report
「The main factors behind the changes included a ¥258 million increase in cash and deposits, a ¥174 million decrease in accounts receivable, a ¥49 million decrease in work in process, an ¥82 million decrease in advances, and an ¥18 million increase in intangible assets.」
Advances decreased by ¥82 million from the end of the previous consolidated fiscal year, reducing the exposure to advances for medical expenses and other costs. - FY2022-Q1MitigatedAnnual report
「The main factors behind the changes included a ¥57 million increase in cash and deposits, a ¥240 million decrease in accounts receivable, and a ¥134 million decrease in advances.」
Advances decreased by ¥134 million from the end of the previous consolidated fiscal year, reducing the exposure to advances for medical expenses and other costs. - FY2021WorsenedAnnual report
「The main factors behind the changes included a ¥130 million increase in cash and deposits, a ¥988 million increase in accounts receivable, a ¥36 million increase in advances, and a ¥14 million decrease in intangible assets.」
Advances increased by ¥36 million from the end of the previous fiscal year, and the exposure to advances for medical expenses and other costs expanded again. - FY2021-Q3WorsenedAnnual report
「The main factors behind the changes included a ¥983 million increase in accounts receivable, a ¥24 million increase in advances, a ¥77 million decrease in cash and deposits, and a ¥40 million decrease in work in process.」
Advances increased by ¥24 million from the end of the previous consolidated fiscal year, and the advance-payment exposure expanded again. No delay in or inability to collect advances was reported. - FY2021-Q2MitigatedAnnual report
「The main factors behind the changes included a ¥225 million decrease in cash and deposits, a ¥51 million decrease in work in process, a ¥31 million decrease in advances, and a ¥597 million increase in accounts receivable.」
Advances for medical expenses and other costs decreased by ¥31 million from the end of the previous consolidated fiscal year, reducing the advance-payment exposure. Meanwhile, accounts receivable increased by ¥597 million. - FY2021-Q1MitigatedAnnual report
「The main factors behind the changes included a ¥216 million decrease in cash and deposits and a ¥74 million decrease in advances.」
Advances decreased by ¥74 million from the end of the previous consolidated fiscal year, reducing the exposure to advances for medical expenses and other costs. - FY2020MitigatedAnnual report
「¥277 million decrease in advances」
Advances decreased by approximately ¥278 million from the end of the previous fiscal year, reducing the exposure associated with collections and tied-up funds. - FY2020-Q3MitigatedAnnual report
「The main factors behind the changes included a ¥352 million increase in cash and deposits, a ¥236 million decrease in advances, an ¥87 million decrease in accounts receivable, and a ¥36 million decrease in work in process.」
Advances decreased by ¥236 million from the end of the previous consolidated fiscal year, bringing the balance to ¥476.790 million. The exposure to advances for medical expenses and other costs declined. - FY2020-Q1MitigatedAnnual report
「The main factors behind the changes included a ¥22 million decrease in cash and deposits, a ¥73 million decrease in work in process, a ¥136 million decrease in advances, and a ¥122 million increase in accounts receivable.」
Advances decreased by ¥136 million from the end of the previous consolidated fiscal year, bringing the balance to ¥576.967 million. The exposure to advances for medical expenses and other costs declined from the end of the previous fiscal year. - FY2019WorsenedAnnual report
「The main factors behind the changes included a ¥158 million increase in cash and deposits, a ¥46 million increase in work in process, a ¥68 million increase in advances, a ¥31 million increase in property, plant and equipment, a ¥43 million decrease in accounts receivable, and a ¥17 million decrease in intangible assets.」
Advances increased by ¥68 million from the end of the previous fiscal year, bringing the consolidated balance to ¥713.205 million. No delay in or inability to collect advances was reported, but the advance-payment exposure expanded. - FY2019-Q3WorsenedAnnual report
「The factors behind the changes included an ¥80 million increase in cash and deposits, a ¥128 million increase in advances, a ¥148 million increase in other assets, a ¥50 million decrease in accounts receivable, and a ¥12 million decrease in work in process.」
Advances increased by ¥128 million from the end of the previous consolidated fiscal year, bringing the balance to ¥773.609 million. No delay in or inability to collect advances was reported, but the advance-payment exposure continued to expand. - FY2019-Q2WorsenedAnnual report
「The main factors behind the changes included a ¥40 million increase in cash and deposits, a ¥175 million increase in advances, an ¥84 million increase in other assets, a ¥57 million decrease in accounts receivable, and a ¥20 million decrease in inventories.」
Advances increased by ¥175 million from the end of the previous consolidated fiscal year, bringing the balance to ¥820.781 million. Operating activities resulted in a ¥90 million cash outflow, partly due to the increase in advances, and the advance-payment exposure expanded. - FY2018WorsenedAnnual report
「The main factors behind the changes included a ¥125 million increase in advances to medical institutions and others accompanying business expansion, a ¥64 million increase in accounts receivable, a ¥23 million increase in property, plant and equipment, and a ¥39 million decrease in intangible assets.」
Advances increased by ¥125 million as the business expanded, bringing the consolidated balance to ¥644.782 million. No delay in or inability to collect advances was reported, but the advance-payment exposure expanded. - FY2018-Q3WorsenedAnnual report
「The main factors behind the changes included a ¥149 million increase in advances, a ¥120 million decrease in cash and deposits, and a ¥54 million increase in accounts receivable.」
Advances increased by ¥149 million from the end of the previous consolidated fiscal year, expanding the exposure to advances for medical expenses and other costs. No delay in or inability to collect advances was reported. - FY2018-Q2WorsenedAnnual report
「The main factors behind the changes included a ¥192 million increase in advances, a ¥31 million decrease in cash and deposits, and a ¥22 million decrease in work in process.」
Advances for medical expenses and other costs increased by ¥192 million from the end of the previous consolidated fiscal year, bringing the balance of advances to ¥711 million. No delay in or inability to collect advances was reported, but the advance-payment exposure expanded. - FY2017MitigatedAnnual report
「Advances to insurance companies are made under contracts with reputable insurance companies, and the associated collection risk is considered limited. For parties other than insurance companies, the Group generally either collects advance payments exceeding the anticipated amount of advances from customers or, for creditworthy corporations, obtains a payment commitment from the customer while following the Group’s credit-management standards.」
The disclosure specifies measures addressing the collection risk on advances, including contracts with insurance companies, advance payments, credit management, and payment commitments. - FY2016First statedAnnual report
「The Group makes advance payments to physicians and medical institutions, giving rise to amounts advanced to insurance companies and others. As these amounts tend to increase as the business expands, they could affect the Group’s cash flow.」
The disclosure indicates that advances increase as the business expands and that delays in or inability to collect them could affect the Group’s financial position and business results.