Recoverability of trade receivables and deterioration in customer creditworthiness
First written in FY2022. 3 of 8 entries say "Worsened", first in FY2024-Q2. Latest entry: 2026-08-14.
The whole theme swung hardest in 2026: 23 of 74 companies on the "Worse" side.
- 2026-08-14MitigatedResults
「破産更生債権等 8,723 -」
破産更生債権等が前連結会計年度末の8,723千円からゼロとなり、貸倒引当金も1,191千円から580千円へ減少した。 - FY2026MitigatedAnnual report
「Bankruptcy and reorganization claims, etc. 10,569 8,723」
Bankruptcy and reorganization claims, etc. declined from ¥10.569 million at the end of the previous period to ¥8.723 million, while the allowance for doubtful accounts also declined from ¥11.299 million to ¥1.191 million. Financial exposure related to deterioration in customer creditworthiness and the recoverability of receivables decreased. - 2026-05-14MitigatedResults
「破産更生債権等 10,569 8,723」
破産更生債権等が前期末の10,569千円から8,723千円へ減少し、貸倒引当金も減少した。 - FY2024WorsenedAnnual report
「Our group estimates the recoverability of trade receivables and other assets and records an allowance for doubtful accounts. In assessing the recoverability of these receivables, we determine credit risk individually, taking into account each customer’s business performance, receivables balance and financial condition. If a customer’s financial position deteriorates, we may increase the allowance for doubtful accounts, which could adversely affect the financial position and operating results of our group.」
For the current consolidated fiscal year, the allowance for doubtful accounts was ¥13.485 million and bankruptcy and reorganization claims, etc. were ¥10.569 million, indicating increased financial exposure from the previous fiscal year related to deterioration in customer creditworthiness and the recoverability of receivables. - FY2024-Q3WorsenedAnnual report
「Investments and other assets Investment securities 493,400 Bankruptcy and reorganization claims, etc. 29,226 Deferred tax assets 67,801 Other 144,803 Allowance for doubtful accounts △ 11,483」
Bankruptcy and reorganization claims, etc. amounted to ¥29.226 million and the allowance for doubtful accounts to ¥11.483 million, up from zero in bankruptcy and reorganization claims, etc. at the end of the previous consolidated fiscal year. Financial exposure related to deterioration in customer creditworthiness and the recoverability of receivables increased. - FY2024-Q2WorsenedAnnual report
「Investments and other assets Investment securities 532,202 Bankruptcy and reorganization claims, etc. 27,344 Deferred tax assets 69,468 Other 141,017 Allowance for doubtful accounts △11,108」
Bankruptcy and reorganization claims, etc. amounted to ¥27.344 million and the allowance for doubtful accounts to ¥11.108 million, up from bankruptcy and reorganization claims, etc. of ¥13.365 million at the end of the previous consolidated fiscal year. Financial exposure related to deterioration in customer creditworthiness and the recoverability of receivables increased. - FY2024-Q1MaterialisedAnnual report
「Bankruptcy and reorganization claims, etc. - 13,365」
Regarding the risk associated with the recoverability of trade receivables and other assets, bankruptcy and reorganization claims, etc. of ¥13.365 million were recognized, indicating that an event related to deterioration in customer creditworthiness had appeared in the financial statements. - FY2022First statedAnnual report
「If a customer’s financial position deteriorates, we may increase the allowance for doubtful accounts, which could adversely affect the financial position and operating results of our group.」
Under critical accounting estimates and financial instruments, we newly disclosed the credit risk associated with trade receivables and other assets, due-date and balance management, and monitoring customers’ financial condition.