Risk of Customer and Counterparty Defaults
First written in FY2017. 3 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 64 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「Consolidated fiscal year ended 31 March 2026 Over six months 322 216 538 Total 29,818 219 30,038」
Credit-impaired financial assets increased from ¥2 million to ¥219 million, and the allowance for doubtful accounts increased from ¥186 million to ¥326 million. Actual credit risk indicators for customer receivables deteriorated. - FY2025RestatedAnnual report
「With respect to this risk, in accordance with its credit management regulations, the company's sales and sales administration departments regularly monitor the status of major customers, manage payment due dates and outstanding balances for each counterparty, and seek to identify and mitigate concerns about collection at an early stage, including those arising from deterioration in financial condition.」
The company continues to manage credit risk through credit management regulations, customer monitoring, and management of due dates and outstanding balances. - FY2022RestatedAnnual report
「The sales administration department regularly monitors the status of major customers, manages payment due dates and outstanding balances for each counterparty, and seeks to identify and mitigate concerns about collection at an early stage, including those arising from deterioration in financial condition.」
The company continued to manage credit risk through credit management regulations, customer monitoring, and management of due dates and outstanding balances. - FY2018RestatedAnnual report
「With respect to this risk, in accordance with its credit management regulations, the company has the sales administration department regularly monitor the status of major customers for trade and other receivables, manage payment due dates and outstanding balances for each counterparty, and seek to identify and mitigate concerns about collection at an early stage, including those arising from deterioration in financial condition.」
The company continues to manage credit risk through customer monitoring, management of due dates and outstanding balances, and early identification of collection concerns. - FY2017First statedAnnual report
「Credit risk is the risk of financial loss incurred by the Group when a customer or counterparty to a financial instrument is unable to fulfill its contractual obligations. With respect to trade and other receivables, the sales administration department regularly monitors the status of major customers, manages payment due dates and outstanding balances for each counterparty, and seeks to identify and mitigate concerns about collection at an early stage, including those arising from deterioration in financial condition.」
The disclosure states that default risk involving customers and counterparties to financial instruments is managed through customer monitoring, management of due dates and outstanding balances, and early identification of collection concerns.