Counterparty Credit Risk on Trade Receivables
First written in FY2017. 15 of 22 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 18 of 64 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「Trade receivables of ¥6,185.984 million from sales agents in the North American business are regarded as receivables whose collection status should be closely monitored」
Trade receivables from North American sales agents increased from ¥4,471.626 million in the previous fiscal year to ¥6,185.984 million. No allowance for doubtful accounts was recorded, but the receivables are regarded as requiring close monitoring of collection status. - 2026-06-04WorsenedGeneral Meetings of Shareholders
「Of accounts receivable of ¥12,585,310 thousand for the current consolidated fiscal year, accounts receivable from distributors in the North American business totaling ¥6,185,984 thousand are classified as receivables requiring close monitoring of collection status. The company is individually assessing collectibility by evaluating the financial condition of the distributors. As no uncollectible amount was expected for the current consolidated fiscal year, no allowance for doubtful accounts was recorded.」
Accounts receivable from North American distributors subject to close monitoring totaled ¥6,185,984 thousand. No allowance for doubtful accounts was recorded, but the balance exposed to credit risk in the North American business was disclosed. - FY2026-H1RestatedAnnual report
「No new business or other risks arose during the current interim consolidated accounting period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2025MitigatedAnnual report
「As no amount was estimated to be uncollectible during the current fiscal year, no allowance for doubtful accounts was recorded.」
Trade receivables of ¥4,471.626 million from a North American sales agent were classified as accounts receivable with collection concerns, but no amount was estimated to be uncollectible, and the previous fiscal year's allowance for doubtful accounts of ¥15.564 million was reversed. - FY2024MaterialisedAnnual report
「Trade receivables of ¥5,020.521 million from a sales agent in the North American business have been classified as accounts receivable with collection concerns. Collectibility was also assessed individually, and the amount expected to be uncollectible was recorded as an allowance for doubtful accounts.」
Trade receivables of ¥5,020.521 million from a North American sales agent were classified as accounts receivable with collection concerns, and an allowance for doubtful accounts of ¥15.564 million was recorded. - FY2024-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2024-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2023WorsenedAnnual report
「Trade receivables of ¥5,645.265 million from a sales agent in the North American business have been classified as accounts receivable with collection concerns because collection status was deemed a concern.」
Accounts receivable with collection concerns from North American sales agents increased from ¥2,580.178 million in the previous fiscal year to ¥5,645.265 million. However, no amount was estimated to be uncollectible for the current fiscal year, and no allowance for doubtful accounts was recorded. - FY2023-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2022-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period of the first quarter. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2021MaterialisedAnnual report
「By assessing the financial condition of the sales agent, we reasonably estimate the amount expected to be uncollectible.」
Trade receivables of ¥1,368.944 million from a North American sales agent were classified as accounts receivable with collection concerns, and an allowance for doubtful accounts of ¥80.417 million was recorded. The credit risk on trade receivables is reflected in the results. - FY2021-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period of the second quarter. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2021-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period of the first quarter. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2020-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period of the second quarter. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2019RestatedAnnual report
「In accordance with its rules for receivables management, the person responsible for receivables management in the Sales Promotion Department regularly monitors the status of major customers, manages due dates and balances for each counterparty, and seeks to identify and mitigate at an early stage any collection concerns arising from deterioration in financial conditions or other factors.」
We continue to conduct regular monitoring of customers, manage receivables by due date and balance, and identify collection concerns at an early stage. - FY2019-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period of the third quarter. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2019-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period of the second quarter. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2018RestatedAnnual report
「In accordance with its rules for receivables management, the person responsible for receivables management in the Sales Promotion Department regularly monitors the status of major customers, manages due dates and balances for each counterparty, and seeks to identify and mitigate at an early stage any collection concerns arising from deterioration in financial conditions or other factors.」
The Company continues to manage the due dates and balances of trade receivables, monitor customers and identify collection concerns at an early stage. - FY2018-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period of the third quarter. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2018-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period of the second quarter. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding customer credit risk on trade receivables. - FY2017First statedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers’ credit risk.」
The Company also describes a management method involving monitoring customers' financial conditions and outstanding receivables to identify and mitigate collection concerns at an early stage.