Customer Credit Risk on Trade Receivables
First written in FY2017. 5 of 8 entries say "Materialised", first in FY2019. Latest entry: FY2024.
The whole theme swung hardest in 2026: 18 of 64 companies on the "Worse" side.
- FY2024MaterialisedAnnual report
「Partly due to the impact of insolvencies among business partners and the resulting bad debt losses, the company recorded an operating loss of ¥62 million, compared with operating profit of ¥19 million in the prior-year period.」
The insolvency of business partners and the resulting bad debt losses actually occurred as factors behind the operating loss in the housing materials business. - FY2024-Q3MaterialisedAnnual report
「In addition to lower profitability due to higher costs caused by inflation and other factors, repayments began on the zero-interest, unsecured loans provided as a COVID-19 measure. Some business partners became insolvent due to cash flow difficulties, resulting in bad debt losses.」
The insolvency of business partners and the resulting bad debt losses following the start of repayments on the zero-interest, unsecured loans are described as the realization of customer credit risk. - FY2024-Q2MaterialisedAnnual report
「As repayments began on the zero-interest, unsecured loans provided as a COVID-19 measure, some business partners became insolvent due to cash flow difficulties, resulting in bad debt losses.」
The insolvency of business partners and the resulting bad debt losses are described as the realization of previously recognized customer credit risk. - FY2024-Q1MaterialisedAnnual report
「In addition, as market conditions have become more challenging, the business has remained in an extremely difficult situation, including the occurrence of bad debts at business partners.」
Bad debts at business partners occurred, documenting the realization of customer credit risk as an actual event. - FY2020RestatedAnnual report
「Trade notes and accounts receivable are exposed to customer credit risk.」
The company continues to recognize customer credit risk relating to operating receivables and manages due dates and outstanding balances for each business partner. - FY2019MaterialisedAnnual report
「Although revenue increased, profit declined due to higher costs and the occurrence of bad debts.」
Bad debts related to customer credit risk emerged as an actual factor behind the decline in profit in the housing materials business. - FY2018RestatedAnnual report
「Trade notes and accounts receivable are exposed to customer credit risk.」
The company continues to recognize customer credit risk relating to operating receivables and manages due dates and outstanding balances for each business partner. - FY2017First statedAnnual report
「Trade notes and accounts receivable are exposed to customer credit risk.」
The company recognizes customer credit risk relating to notes and accounts receivable and manages due dates and outstanding balances for each business partner.