Managing credit risk on trade receivables under credit-control rules
First written in FY2019. 3 of 8 entries say "Mitigated", first in FY2021. Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026MitigatedAnnual report
「As of the fiscal year-end, the top 3 accounts receivable by amount accounted for 22.5% of the total (28.2% in the previous fiscal year).」
While continuing due-date and balance monitoring under the credit management rules, the concentration ratio for the top 3 accounts receivable customers declined from 28.2% to 22.5%. - FY2025WorsenedAnnual report
「As of the fiscal year-end, the top 3 accounts receivable by amount accounted for 28.2% of the total (22.5% in the previous fiscal year).」
The concentration ratio for the top 3 accounts receivable customers rose from 22.5% in the previous fiscal year to 28.2%, increasing the concentration of credit risk. - FY2024MitigatedAnnual report
「As of the fiscal year-end, the top 3 accounts receivable by amount accounted for 22.5% of the total (25.8% in the previous fiscal year).」
While continuing due-date and balance monitoring under the credit management rules, the concentration ratio for the top 3 accounts receivable customers declined from 25.8% to 22.5%. - FY2023WorsenedAnnual report
「As of the fiscal year-end, the top 3 accounts receivable by amount accounted for 25.8% of the total (25.0% in the previous fiscal year).」
While continuing due-date and balance monitoring under the credit management rules, the concentration ratio for the top 3 accounts receivable customers rose from 25.0% to 25.8%. - FY2022Increase in the concentration of accounts receivable among the 3 largest customersAnnual report
「As of the current fiscal year-end, the 3 largest customers by accounts receivable balance accounted for 25.0% of total accounts receivable, compared with 21.5% in the previous fiscal year.」
While continuing due-date and balance monitoring under the credit management rules, the concentration ratio for the top 3 accounts receivable customers rose from 21.5% to 25.0%. - FY2021MitigatedAnnual report
「With respect to this risk, the company seeks to mitigate it by monitoring due dates and outstanding balances for each business partner in accordance with its credit management rules. As of the current fiscal year-end, the 3 largest customers by accounts receivable balance accounted for 21.5% of total accounts receivable, compared with 24.7% in the previous fiscal year.」
Management under the credit management rules continued, and the concentration of accounts receivable among the 3 largest customers decreased from 24.7% in the previous fiscal year to 21.5%. - FY2020RestatedAnnual report
「With respect to this risk, the company seeks to mitigate it by monitoring due dates and outstanding balances for each business partner in accordance with its credit management rules.」
The company continues to monitor due dates and outstanding balances for each business partner under its credit management rules. - FY2019First statedAnnual report
「With respect to this risk, the company seeks to mitigate it by monitoring due dates and outstanding balances for each business partner in accordance with its credit management rules.」
The company newly specified measures to address credit risk relating to notes and accounts receivable by monitoring due dates and outstanding balances for each business partner under its credit management rules.