Increase in selling, general and administrative expenses due to incorporating bad debt risk
First written in FY2022-Q2. 4 of 5 entries say "Mitigated", first in FY2023-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2026: 14 of 32 companies on the "Worse" side.
10 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Provision for doubtful accounts △¥45 million」
The provision for doubtful accounts changed from negative ¥234 million in the previous year to negative ¥45 million, reducing the numerical impact of expenses related to credit risk. - FY2026-H1MitigatedAnnual report
「Provision for doubtful accounts △¥153 million △¥2 million」
The provision for doubtful accounts changed from negative ¥153 million in the same period of the previous year to negative ¥2 million in the current interim consolidated accounting period, reducing the numerical impact of expenses related to credit risk. - FY2024-Q2MitigatedAnnual report
「Provision for doubtful accounts △ ¥46 million △ ¥153 million」
The provision for doubtful accounts changed from negative ¥46 million in the same period of the previous year to negative ¥153 million in the cumulative second quarter, indicating a further numerical reduction in the increase in expenses associated with the recognition of credit risk. - FY2023-Q2MitigatedAnnual report
「Provision for doubtful accounts 164 △ 46」
As a major component of selling, general and administrative expenses, the provision for doubtful accounts changed from ¥164 million in the same period of the previous year to negative ¥46 million in the cumulative second quarter. The expense increase previously attributed to the recognition of credit risk has decreased in numerical terms this time. - FY2022-Q2First statedAnnual report
「Segment profit declined overall year on year to ¥897 million, down 34.1% year on year, despite higher profit in the semiconductor front-end process business due to increased sales, as a result of the substantial decline in sales in the FPD front-end process business and the increase in selling, general and administrative expenses, including due to the recognition of credit risk.」
In the Fine Mechatronics segment, which includes the FPD front-end process business, the recognition of credit risk was explicitly identified for the first time as a factor behind the increase in selling, general and administrative expenses. The provision for doubtful accounts was quantified at ¥164 million, although no actual bad debt losses were reported.