Komori
Kyowa (6570) · RiskFirst stated

Risk of Collecting Accounts Receivable Due to a Business Partner's Business Failure

First written in FY2020. . Latest entry: FY2020.

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Recognition of an allowance for doubtful accountsA theme 82 companies write about · 82 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 14 of 32 companies on the "Worse" side.

11 other companies' latest entry also says "First stated".

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Showing 14 of the 82 companies compared. The sentences above are computed from all 82.
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  1. FY2020First statedAnnual report

    「Segment profit (operating profit) was ¥57.185 million, down 34.9% year on year, because an amount expected to become uncollectible due to a customer's business failure was recognized as a provision for doubtful accounts.」

    An allowance was recognized for the amount expected to become uncollectible following a customer's business failure, which materialized as a decline in profit in the equipment sales business.
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