Credit Risk Management for Trade Receivables
First written in FY2022. 5 of 8 entries say "Restated". Latest entry: 2026-08-07.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- 2026-08-07WorsenedEarnings presentation
「The main reason was that collection of some unbilled projects was delayed and the projects became subject to impairment in the audit. If collection progresses from 3Q onward, the impairment is expected to be reduced.」
Delays in collecting unbilled projects made them subject to impairment in the audit, with the impact of credit and collection risk appearing as a decline in the profit margin. - FY2026-H1MaterialisedAnnual report
「貸倒引当金 △ 219,675 △ 456,872 貸倒引当金の増減額（△は減少） △ 359,953 253,408」
貸倒引当金が2025年12月末の219,675千円から2026年6月末の456,872千円へ増加し、当期には貸倒引当金繰入額253,408千円を計上した。顧客信用リスクが引当額の増加として実績に現れた。 - FY2024RestatedAnnual report
「Trade notes and accounts receivable are exposed to customers’ credit risk.」
与信管理規程に基づく取引先ごとの期日・残高管理及び信用状況の定期把握を継続している。 - FY2024-H1RestatedAnnual report
「During the interim consolidated accounting period, 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.」
営業債権の信用リスク管理に関する既存リスクについて、重要な変更がないとされた。 - FY2024-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
営業債権の信用リスク管理に関する既存リスクについて、重要な変更がないとされた。 - FY2023-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
営業債権の信用リスク管理に関する既存リスクについて、重要な変更がないとされた。 - FY2023-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
営業債権の信用リスク管理に関する既存リスクについて、重要な変更がないとされた。 - FY2022First statedAnnual report
「Trade notes and accounts receivable are exposed to customers’ credit risk.」
顧客の契約不履行等に伴う営業債権の信用リスクを明示し、与信管理規程に基づく期日・残高管理と顧客信用状況の定期把握を対応策として記載した。