Receivables management risk arising from deterioration in counterparties’ financial condition
First written in FY2019. 3 of 8 entries say "Restated". Latest entry: 2026-08-12.
The whole theme swung hardest in 2026: 18 of 64 companies on the "Worse" side.
- 2026-08-12MaterialisedOccurring Fact
「At 株式会社Ｇｌｏｔｕｓ, a consolidated subsidiary of our company, we examined the collectability of receivables related to the factoring business for which collection delays had occurred, and recorded a provision for allowance for doubtful accounts of ¥16 million as selling, general and administrative expenses.」
The risk of delays in collecting receivables from business partners materialized in the earnings through an assessment of collectability and the recording of a ¥16 million provision for allowance for doubtful accounts. - FY2026RestatedAnnual report
「The Group has receivables from its business partners, including accounts receivable, notes receivable and other accounts receivable. Although it exercises due care in credit management, if a business partner’s financial condition deteriorates or another such event occurs, delays in collection or defaults could adversely affect the Group’s operating results and financial condition.」
The Group is reconfirming the risk of collection delays and defaults resulting from deterioration in business partners’ financial condition, as well as its response policy through credit management. - 2026-05-14MitigatedRevisions to earnings forecasts
「In the factoring business in the asset management-related segment, we recorded a reversal of allowance for doubtful accounts of ¥56 million as non-operating income because collection of certain receivables had progressed.」
Regarding the collection delays in receivables disclosed previously, progress in collecting certain receivables and the recording of a reversal of allowance for doubtful accounts have been reported. - FY2026-H1WorsenedAnnual report
「In the factoring business, revenue was lower year on year, partly because collection delays occurred in certain cases.」
Collection delays involving business partners’ receivables have actually emerged as a factor behind lower revenue in the factoring business. - FY2022RestatedAnnual report
「Although it exercises due care in credit management, if a business partner’s financial condition deteriorates or another such event occurs, delays in collection or defaults could adversely affect the Group’s operating results and financial condition.」
The Group is reconfirming the risk of collection delays and defaults resulting from deterioration in the creditworthiness of business partners, together with its credit management. - FY2021RestatedAnnual report
「The Group has receivables from its business partners, including accounts receivable, notes receivable and other accounts receivable. Although it exercises due care in credit management, if a business partner’s financial condition deteriorates or another such event occurs, delays in collection or defaults could adversely affect the Group’s operating results and financial condition.」
The Group is reconfirming the risk of collection delays and defaults resulting from deterioration in the creditworthiness of business partners, together with its credit management measures. - FY2020MaterialisedAnnual report
「Allowance for doubtful accounts △1,082 Increase in receivables of concern」
The allowance for doubtful accounts increased by ¥1,082 million due to an increase in receivables of concern, and the risk of collecting receivables resulting from deterioration in customers' financial condition appeared in the financial figures. - FY2019First statedAnnual report
「If a customer's financial condition deteriorates or another such event occurs, this could adversely affect the performance and financial position of our Group through delayed collections, defaults and other consequences.」
The company discloses delayed collections and defaults resulting from deterioration in customers' financial condition as risks relating to receivables such as accounts receivable, notes receivable and other receivables.