Counterparty credit deterioration and accounts-receivable collection risk
First written in FY2018-Q2. 2 of 3 entries say "Materialised", first in FY2018-Q2. Latest entry: 2026-05-14.
The whole theme swung hardest in 2026: 20 of 65 companies on the "Worse" side.
- 2026-05-14MaterialisedOccurring Fact
「さらに、当社の連結子会社である JDI Design and Development 合同会社に対する債権について、同社財務状況の悪化に伴い回収可能性が低下したことから、当第 4 四半期の個別決算において 1,600 百万円を貸倒引当金繰入額として計上いたしました。なお、当該貸倒引当金繰入額は、連結決算においては相殺消去されるため、連結業績に与える影響はありません。」
子会社の財務状況悪化と債権回収可能性の低下が、個別決算上の貸倒引当金繰入額として具体化した。 - FY2024-Q1RestatedAnnual report
「On 16 July 2020, a lawsuit was filed by 1 shareholder of the company and 2 domestic corporate shareholders represented by that shareholder against the company, its former directors and its current directors, 10 people in total, jointly seeking approximately ¥3,858 million in damages on the grounds that they had suffered losses from inappropriate accounting treatment in prior-period financial statements. The matter is currently in litigation, but the company will respond appropriately based on the plaintiff's claims in the lawsuit.」
The company reiterated that litigation seeking approximately ¥3.858 billion in damages relating to improper accounting in prior fiscal years remains pending. - FY2018-Q2MaterialisedAnnual report
「For trade receivables owed to the Group by Taiwan-based Wintek Corporation, headquartered in Taichung, Taiwan, the Group recognized an allowance for doubtful accounts in the fiscal year ended March 2015 for amounts expected to be uncollectible. As the amount expected to be uncollectible was expected to increase further under the rehabilitation plan announced by the company on 23 October of this year, the Group recognized an additional provision for doubtful accounts.」
Following the proposed corporate rehabilitation plan for Wintek Corporation, the company came to expect an increase in unrecoverable amounts and recorded ¥1,467 million in provision for doubtful accounts. Credit and receivables-collection risks involving a specific business partner materialized in the form of actual accounting treatment.