Risks of Delinquency and Loan Losses on Loan Receivables
First written in FY2016. 14 of 24 entries say "Worsened", first in FY2018-Q2. Latest entry: 2026-08-13.
JALCO Holdings moved to the "Worse" side of this theme in 2017, 6 years before the typical company in this theme (2023).
The whole theme swung hardest in 2023: 8 of 30 companies on the "Worse" side.
4 other companies' latest entry also says "Worsened".
- 2026-08-13WorsenedEarnings
「Provision for allowance for doubtful accounts — 1,984」
Provision for allowance for doubtful accounts of ¥1.984 million was recorded as a non-operating expense in the first quarter, and the allowance balance also increased. - FY2026WorsenedAnnual report
「Provision for allowance for doubtful accounts — 8,983」
A ¥8.983 million provision for allowance for doubtful accounts was recorded for the consolidated fiscal year. The ¥145 million allowance for doubtful accounts on long-term accounts receivable was unchanged from the previous year, and credit risk remains. - 2026-05-13WorsenedEarnings
「We recorded ¥8.983 million as provision for allowance for doubtful accounts,」
The Company recorded provision for allowance for doubtful accounts, increasing the allowance balance from ¥460.499 million at the end of the previous fiscal year to ¥469.482 million. - FY2026-H1WorsenedAnnual report
「Provision for allowance for doubtful accounts — 284」
For the six months ended the second quarter, a ¥284,000 provision for allowance for doubtful accounts was recorded, and the allowance balance increased from ¥460.499 million at the end of the previous fiscal year to ¥460.783 million. No individual delinquency or bankruptcy was reported. - FY2025WorsenedAnnual report
「Provision for allowance for doubtful accounts — 23,760」
A ¥23.76 million provision for allowance for doubtful accounts was recorded as an extraordinary loss for the consolidated fiscal year. Meanwhile, ¥152 million in claims in bankruptcy and rehabilitation proceedings was recovered, and the allowance balance declined slightly from the end of the previous fiscal year. - FY2025-H1MitigatedAnnual report
「In addition, we recovered ¥152 million in claims in bankruptcy and rehabilitation proceedings that had been transferred from operating loans in the previous consolidated fiscal year.」
The company recovered ¥152 million in claims in bankruptcy and rehabilitation proceedings that had been transferred from operating loans in the previous year. A ¥6.863 million reversal of the allowance for doubtful accounts was also recorded, indicating progress in recovering and providing for existing credit risks. - FY2024WorsenedAnnual report
「Provision for allowance for doubtful accounts 14,139」
A ¥14.139 million provision for allowance for doubtful accounts was recorded for the consolidated fiscal year, and the allowance balance increased from ¥448.645 million at the end of the previous fiscal year to ¥462.784 million. - FY2024-Q3WorsenedAnnual report
「Provision for allowance for doubtful accounts — 6,563」
For the nine months ended the third quarter, a ¥6.563 million provision for allowance for doubtful accounts was recorded. The allowance balance also increased from ¥448.645 million at the end of the previous fiscal year to ¥455.208 million, reflecting the additional recognition of credit costs. - FY2024-Q2WorsenedAnnual report
「Provision for allowance for doubtful accounts — 12,691」
For the six months ended the second quarter, a ¥12.691 million provision for allowance for doubtful accounts was recorded. The allowance balance also increased from ¥448.645 million at the end of the previous fiscal year to ¥461.337 million, reflecting the additional recognition of credit costs. - FY2023WorsenedAnnual report
「Allowance for doubtful accounts on loans (long-term accounts receivable) — 145,838」
An allowance for doubtful accounts of more than ¥145 million was recorded against loans (long-term accounts receivable). The company explained that uncertainty exists in estimates of the borrower's future performance, the profitability of the collateral business and future cash flows. - FY2023-Q2MitigatedAnnual report
「Reversal of allowance for doubtful accounts 3,000」
For the six months ended the second quarter, a ¥3 million reversal of the allowance for doubtful accounts was recorded, reducing the allowance recognized under current assets from ¥28.484 million at the end of the previous fiscal year to ¥25.484 million. However, this does not indicate that past customer credit risks or the risks across all loan receivables had disappeared. - FY2023-Q1WorsenedAnnual report
「Provision for allowance for doubtful accounts — 11,157」
A ¥11.157 million provision for allowance for doubtful accounts was recorded in the first quarter. No individual delinquency or bankruptcy was reported, but credit costs were quantified. - FY2022WorsenedAnnual report
「Provision for allowance for doubtful accounts 37,720」
Provision for allowance for doubtful accounts for the consolidated fiscal year was ¥37.72 million, up from ¥1.486 million in the previous year. Credit costs related to delinquency and bankruptcy risks have been quantified. - FY2022-Q1MaterialisedAnnual report
「During the three months ended the first quarter of the current consolidated fiscal year, operating loan receivables amounted to ¥4,388 million, up 33.5% from the end of the previous fiscal year, due to new loans of ¥2,625 million, collections of ¥1,474 million and, among other factors, the transfer of ¥49 million in claims subject to civil rehabilitation proceedings to bankruptcy and reorganisation claims.」
The company disclosed that ¥49 million in claims subject to civil rehabilitation proceedings had been transferred to claims in bankruptcy and rehabilitation proceedings, indicating that the existing customer credit risk had progressed to a specific reclassification of claims. - FY2021MaterialisedAnnual report
「TOPS Kyoto, a customer of consolidated subsidiary 株式会社ジャルコ, filed a petition with the Kyoto District Court for commencement of civil rehabilitation proceedings on 31 May 2021, and the petition was accepted that same day. ジャルコ's claims against TOPS Kyoto are secured by collateral, but the amount that can be recovered has not yet been determined.」
A customer filed a petition for commencement of civil rehabilitation proceedings, leaving the recoverable amount of ¥49 million in operating loans undetermined. - FY2020RestatedAnnual report
「Nevertheless, because some loan receivables have long maturities, they may be exposed to unforeseen circumstances, including delinquencies and bankruptcies, due to economic fluctuations or other factors.」
While focusing on short-term lending and conducting rigorous screening and credit management, the risk of delinquencies and bankruptcies on loan receivables remains ongoing. - FY2020-Q3MitigatedAnnual report
「Reversal of allowance for doubtful accounts 1,130」
For the nine months ended the third quarter, a ¥1.13 million reversal of the allowance for doubtful accounts was recorded, reducing the allowance balance from ¥20.85 million in the previous quarter to ¥19.137 million. However, the balance remained above the ¥8.52 million recorded at the end of the previous consolidated fiscal year, and this does not indicate that the risk across all loan receivables had disappeared. - FY2020-Q2WorsenedAnnual report
「Allowance for doubtful accounts △20,850」
The allowance for doubtful accounts increased from ¥8.520 million at the end of the previous consolidated fiscal year to ¥20.850 million. Because no individual delinquency or bankruptcy was reported, we classified this as an increase in credit costs rather than an actual occurrence of risk. - FY2020-Q1MitigatedAnnual report
「In March 2019, a partial business transfer by one of the borrowers was completed, and the full ¥2.487 billion in operating loans was recovered.」
The company stated that the full ¥2.487 billion in operating loans to a specific borrower had been recovered, eliminating the individual exposure to that borrower. However, it did not state that the risk of delinquencies and bankruptcies across all loan receivables had been eliminated. - FY2019RestatedAnnual report
「Nevertheless, because some loan receivables have long maturities, they may be exposed to unforeseen circumstances, including delinquencies and bankruptcies, due to economic fluctuations or other factors.」
Although the outstanding loan balance decreased 11.2% from the end of the previous fiscal year, the risk of delinquencies and bankruptcies on long-term loan receivables remains ongoing. - FY2019-Q3WorsenedAnnual report
「Provision for allowance for doubtful accounts 3,764」
For the nine months ended the third quarter, ¥3.764 million, rather than ¥37 million, was recorded as provision for allowance for doubtful accounts, and the allowance balance increased from ¥10.406 million at the end of the previous fiscal year to ¥19.057 million. No individual delinquency or bankruptcy was reported. Because additional credit costs were quantified, we assessed the risk indicator as having deteriorated. - FY2018-Q2WorsenedAnnual report
「As a result of recording a ¥9 million allowance for doubtful accounts against general loan receivables, the six months ended the second quarter recorded an ordinary loss of ¥37 million on a consolidated basis.」
The company newly disclosed a ¥9 million allowance for doubtful accounts against general loan receivables. However, it did not specifically state that any individual delinquency or bankruptcy had occurred. - FY2017RestatedAnnual report
「Nevertheless, because some loan receivables have long maturities, they may be exposed to unforeseen circumstances, including delinquencies and bankruptcies, due to economic fluctuations or other factors.」
The risk of delinquencies and bankruptcies due to economic fluctuations and other factors remains ongoing for long-term loan receivables. - FY2016First statedAnnual report
「Because some loan receivables have long maturities, they may be exposed to unforeseen circumstances, including delinquencies and bankruptcies, due to economic fluctuations or other factors.」
While conducting rigorous screening of new contracts and credit management, the company identifies the possibility of delinquencies and bankruptcies associated with long-term lending.