Customer credit risk associated with trade receivables and credit management
First written in FY2019. 4 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 23 of 74 companies on the "Worse" side.
- FY2026RestatedAnnual report
「Trade receivables, which are operating receivables, are exposed to customers’ credit risk. To manage this risk, the Group assigns ratings to each customer and establishes credit limits in accordance with its credit management policies, using external credit investigation agencies and other resources. In conjunction with managing collection dates and receivables balances for each customer, the Group seeks to mitigate the risk by identifying at an early stage any difficulty in collecting receivables due to deterioration in a customer’s financial condition or other factors.」
The Group reconfirms its response to customer credit risk associated with trade receivables through credit investigations, ratings, credit limits and collection management. - FY2023RestatedAnnual report
「Trade receivables, which are operating receivables, are exposed to customers’ credit risk. To manage this risk, the Group assigns ratings to each customer and establishes credit limits in accordance with its credit management policies, using external credit investigation agencies and other resources. In conjunction with managing collection dates and receivables balances for each customer, the Group seeks to mitigate the risk by identifying at an early stage any difficulty in collecting receivables due to deterioration in a customer’s financial condition or other factors.」
The Group reconfirms its response to customer credit risk associated with trade receivables through credit investigations, ratings, credit limits and collection management. - FY2021RestatedAnnual report
「Trade receivables, which are operating receivables, are exposed to customers’ credit risk. To manage this risk, the Group assigns ratings to each customer and establishes credit limits in accordance with its credit management policies, using external credit investigation agencies and other resources. In conjunction with managing collection dates and receivables balances for each customer, the Group seeks to mitigate the risk by identifying at an early stage any difficulty in collecting receivables due to deterioration in a customer’s financial condition or other factors.」
The Group reconfirms its response to customer credit risk associated with trade receivables through credit investigations, ratings, credit limits and collection management. - FY2020RestatedAnnual report
「Trade receivables, which are operating receivables, are exposed to customers’ credit risk. To manage this risk, the Group assigns ratings to each customer and establishes credit limits in accordance with its credit management policies, using external credit investigation agencies and other resources. In conjunction with managing collection dates and receivables balances for each customer, the Group seeks to mitigate the risk by identifying at an early stage any difficulty in collecting receivables due to deterioration in a customer’s financial condition or other factors.」
The Group reconfirms its response to customer credit risk associated with trade receivables through credit investigations, ratings, credit limits and collection management. - FY2019First statedAnnual report
「Trade receivables, which are operating receivables, are exposed to customers’ credit risk. To manage this risk, the Group assigns ratings to each customer and establishes credit limits in accordance with its credit management policies, using external credit investigation agencies and other resources. In conjunction with managing collection dates and receivables balances for each customer, the Group seeks to mitigate the risk by identifying at an early stage any difficulty in collecting receivables due to deterioration in a customer’s financial condition or other factors.」
Customer credit risk associated with trade receivables and the response measures of credit investigations, ratings, credit limits, and management of collection dates and receivables balances are described as a standalone topic for the first time.