Bad debt risk on trade receivables
First written in FY2016. 7 of 11 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 23 of 72 companies on the "Worse" side.
- FY2026RestatedAnnual report
「To prepare for this risk, we monitor credit conditions and changes in customers' investment plans as needed. If we determine that there are concerns about progress, we assess the collectibility of individual receivables at that point and establish an allowance for doubtful accounts. However, depending on the payment terms, this could adversely affect business performance.」
The company continues to implement credit management, monitor customers' investment plans, evaluate individual collectibility, and establish an allowance for doubtful accounts, while maintaining awareness of the residual risk. - FY2025RestatedAnnual report
「We monitor credit conditions and changes in customers' investment plans as needed. If we determine that there are concerns about progress, we assess the collectibility of individual receivables at that point and establish an allowance for doubtful accounts. However, depending on the payment terms, this could adversely affect business performance.」
The company continues to implement credit management, monitor customers' investment plans, evaluate individual collectibility, and establish an allowance for doubtful accounts, while maintaining awareness of the residual risk. - FY2024RestatedAnnual report
「To prepare for this risk, we monitor credit conditions and changes in customers' investment plans as needed. If we determine that there are concerns about progress, we assess the collectibility of individual receivables at that point and establish an allowance for doubtful accounts. However, depending on the payment terms, this could adversely affect business performance.」
The company continues to implement credit management, monitor customers' investment plans, evaluate individual collectibility, and establish an allowance for doubtful accounts, while maintaining awareness of the residual risk. - FY2023Added monitoring of customers' investment plansAnnual report
「To prepare for this risk, we monitor credit conditions and changes in customers' investment plans as needed. If we determine that there are concerns about progress, we assess the collectibility of individual receivables at that point and establish an allowance for doubtful accounts. However, depending on the payment terms, this could adversely affect business performance.」
In addition to existing credit management and the establishment of an allowance for doubtful accounts, the company expressly states that it monitors changes in customers' investment plans as needed. - FY2022RestatedAnnual report
「To prepare for this risk, we conduct credit management and establish an allowance for doubtful accounts, taking into account the historical bad debt rate and the collectibility of individual receivables. However, depending on the payment terms, this could adversely affect business performance.」
The company reconfirms the measures taken through credit management, evaluation of the historical bad debt rate and individual collectibility, and an allowance for doubtful accounts, as well as the residual risk. - FY2021WorsenedAnnual report
「Particularly in overseas projects, if the assumptions become reality due to a rapid deterioration in economic conditions or other factors, this could adversely affect business performance depending on the payment terms.」
Regarding the rapid changes in the economic environment caused by COVID-19, the company is increasingly alert to the possibility that assumed bad debt losses could materialize, particularly in overseas projects. No actual occurrence of bad debts is stated. - FY2020WorsenedAnnual report
「Close attention should be paid to the rapidly changing environment associated with COVID-19. If the assumptions become reality due to a rapid deterioration in economic conditions or other factors, this could adversely affect business performance.」
The company additionally identifies the possibility that a rapid deterioration in the economic environment due to COVID-19 could make the assumed bad debt losses a reality. No actual occurrence of bad debts is stated. - FY2019RestatedAnnual report
「We conduct credit management based on our internal control system and establish an allowance for doubtful accounts, taking into account the historical bad debt rate and the collectibility of individual receivables.」
The company reconfirms the measures taken through credit management, evaluation of the historical bad debt rate and individual collectibility, and an allowance for doubtful accounts. - FY2018RestatedAnnual report
「To prepare for this risk, we conduct credit management based on our internal control system and establish an allowance for doubtful accounts, taking into account the historical bad debt rate and the collectibility of individual receivables.」
The company reconfirms the measures taken through credit management, the historical bad debt rate, evaluation of individual collectibility, and an allowance for doubtful accounts. - FY2017RestatedAnnual report
「To prepare for this risk, we conduct credit management based on our internal control system and establish an allowance for doubtful accounts, taking into account the historical bad debt rate and the collectibility of individual receivables.」
The company reiterates the risk of bad debts on trade receivables and the measures taken through credit management and an allowance for doubtful accounts. - FY2016First statedAnnual report
「To prepare for this risk, we conduct credit management based on our internal control system and establish an allowance for doubtful accounts, taking into account the historical bad debt rate and the collectibility of individual receivables.」
The risk is addressed through credit management, evaluation of the historical bad debt rate and individual collectibility, and an allowance for doubtful accounts.