Risk of Uncollectible Recourse Claims and Additional Allowances for Doubtful Accounts
First written in FY2016. 29 of 36 entries say "Worsened", first in FY2017-Q3. Latest entry: 2026-08-12.
Anshin Guarantor Service moved to the "Worse" side of this theme in 2017.
0 other companies' latest entry also says "Worsened".
- 2026-08-12WorsenedEarnings
「Credit-related expenses increased.」
In addition to higher credit-related expenses, subrogation receivables increased by ¥118.697 million and the allowance for doubtful accounts by ¥192.245 million, indicating a greater burden from uncollectible amounts and additional provisions. - FY2026WorsenedAnnual report
「The main factors behind the decrease were a ¥1,575.133 million increase in advances for payment collection services, a ¥478.575 million increase in subrogation receivables, and ¥202.092 million in income taxes paid, among others.」
Subrogation receivables increased by ¥478.575 million, while the allowance for doubtful accounts also increased by ¥174.239 million. The provision for doubtful accounts rose 6.0% from the previous fiscal year, expanding exposure to uncollectible amounts and additional provisions, as well as the related expense burden. - 2026-05-12WorsenedEarnings
「This was due mainly to an increase of ¥478.575 million in subrogation receivables and an increase of ¥1,575.133 million in funds advanced for collection agency services, among other factors.」
Subrogation receivables increased, while the allowance for doubtful accounts rose from ¥931.288 million at the end of the previous fiscal year to ¥1,105.528 million. The provision for doubtful accounts also increased by ¥53.463 million. - FY2026-H1WorsenedAnnual report
「The main factors behind the decrease were a ¥1,000.601 million increase in advances for payment collection services, a ¥277.457 million increase in subrogation receivables, a ¥164.870 million decrease in trade payables, and ¥91.045 million in income taxes paid, among others.」
Subrogation receivables increased by ¥277.457 million, while the allowance for doubtful accounts increased from ¥931.288 million to ¥1,040.086 million. The provision for doubtful accounts also rose 11.2% year on year, expanding exposure to uncollectible amounts and additional provisions, as well as the related expense burden. - FY2025WorsenedAnnual report
「This was primarily due to a ¥285.653 million increase in the provision for doubtful accounts, up 46.7% from the previous fiscal year, among other factors.」
The provision for doubtful accounts increased to ¥285.653 million, up 46.7% from the previous fiscal year, expanding the expense burden associated with uncollectible amounts and additional provisions arising from the increase in subrogation receivables. - FY2025-H1WorsenedAnnual report
「The main factors were a ¥165.412 million increase in subrogation receivables and a ¥975.857 million increase in advances for payment collection services, among others. The provision for doubtful accounts increased by ¥124.453 million, or 33.5% year on year, among other factors.」
Subrogation receivables increased by ¥165.412 million, while the provision for doubtful accounts also rose 33.5% year on year. The balance and expense burden associated with uncollectible amounts and additional provisions are expanding. - FY2024WorsenedAnnual report
「Increase of ¥216,570 thousand in the provision for doubtful accounts, up 54.8% year on year」
The provision for doubtful accounts increased to ¥216.570 million, up 54.8% from the previous fiscal year, due to an increase in subrogation receivables. Subrogation receivables also increased by ¥449.030 million, expanding the balance and expense burden associated with uncollectible amounts and additional provisions. - FY2024-Q3WorsenedAnnual report
「The main factors behind the changes were an increase of ¥281,171 thousand in recourse receivables and an increase of ¥1,070,380 thousand in advances for collection services due to the expansion of in-house guarantees, among other factors, a decrease of ¥224,341 thousand in cash and deposits due to expenditures for the acquisition of treasury shares and other items, a decrease of ¥252,010 thousand in trade receivables due to seasonal fluctuations, and an increase of ¥133,813 thousand in the allowance for doubtful accounts associated with the increase in recourse receivables, among others. This was also attributable to a ¥179,061 thousand increase in the provision for doubtful accounts, up 51.1% year on year, among other factors.」
Recourse receivables increased by ¥281,171 thousand and the allowance for doubtful accounts by ¥133,813 thousand due to the expansion of in-house guarantees, among other factors, while the provision for doubtful accounts also increased 51.1% year on year. Balances and expense burden related to uncollectible amounts and additional provisions have increased. - FY2024-Q2WorsenedAnnual report
「In addition to a ¥216,076 thousand increase in recourse receivables and a ¥791,761 thousand increase in advances for collection services due to the expansion of in-house guarantees, among other factors, the increase was attributable to a ¥142,778 thousand decrease in cash and deposits due to expenditures for the acquisition of treasury shares and other items, a ¥247,766 thousand decrease in trade receivables due to seasonal fluctuations, and a ¥96,113 thousand increase in the allowance for doubtful accounts associated with the increase in recourse receivables, among other factors.」
Recourse receivables increased by ¥216,076 thousand and the allowance for doubtful accounts by ¥96,113 thousand due to the expansion of in-house guarantees, among other factors. The provision for doubtful accounts also increased 47.4% year on year, expanding the exposure and expense burden related to uncollectible amounts and additional provisions. - FY2024-Q1WorsenedAnnual report
「Increase of ¥58,809 thousand in the provision for doubtful accounts, up 48.3% year on year」
The provision for doubtful accounts increased 48.3% year on year. Recourse receivables also increased from ¥1,561,797 thousand at the end of the previous fiscal year to ¥1,646,998 thousand, while the allowance for doubtful accounts rose from ¥585,644 thousand to ¥635,724 thousand. - FY2023WorsenedAnnual report
「Increase of ¥200,468 thousand in recourse receivables」
The company states that recourse receivables increased by ¥200,468 thousand during the fiscal year, indicating an increase in the balance related to the risk of uncollectible amounts and additional provisions for doubtful accounts. - FY2023-Q3WorsenedAnnual report
「Recourse receivables ¥1,361,328 thousand ¥1,394,155 thousand Advances for collection services ¥4,235,932 thousand ¥5,112,669 thousand Prepaid expenses ¥35,978 thousand ¥27,478 thousand Other ¥23,510 thousand ¥28,024 thousand Allowance for doubtful accounts △¥592,313 thousand △¥596,785 thousand」
From the end of the previous fiscal year to the end of the third quarter under review, recourse receivables increased from ¥1,361,328 thousand to ¥1,394,155 thousand, while the allowance for doubtful accounts rose from ¥592,313 thousand to ¥596,785 thousand. - FY2023-Q2Decrease in recourse receivables and increase in allowance for doubtful accountsAnnual report
「Change in recourse receivables (△ indicates a decrease) △¥43,499 thousand ¥5,935 thousand Change in allowance for doubtful accounts (△ indicates a decrease) ¥84,653 thousand ¥13,564 thousand」
Recourse receivables decreased from ¥1,361,328 thousand at the end of the previous fiscal year to ¥1,355,393 thousand, while the allowance for doubtful accounts increased from ¥592,313 thousand to ¥605,877 thousand. The movements in the balance subject to collection and in additional provisions diverged. - FY2023-Q1MitigatedAnnual report
「Recourse receivables ¥1,361,328 thousand ¥1,324,306 thousand Advances for collection services ¥4,235,932 thousand ¥4,691,123 thousand Prepaid expenses ¥35,978 thousand ¥25,979 thousand Other ¥23,510 thousand ¥20,514 thousand Allowance for doubtful accounts △¥592,313 thousand △¥579,200 thousand」
From the end of the previous fiscal year to the end of the first quarter under review, recourse receivables decreased from ¥1,361,328 thousand to ¥1,324,306 thousand, while the allowance for doubtful accounts declined from ¥592,313 thousand to ¥579,200 thousand. The provision for doubtful accounts also decreased 24.8% year on year. - FY2022WorsenedAnnual report
「Operating expenses for the period were ¥3,672,803 thousand, up 12.2% year on year. This was primarily due to an ¥85,491 thousand increase in the provision for doubtful accounts, up 23.3% year on year, and a ¥50,119 thousand increase in salaries and allowances, up 12.8% year on year, among other factors.」
The provision for doubtful accounts increased by ¥85,491 thousand, up 23.3% year on year. Recourse receivables also increased by ¥150,029 thousand, expanding the balances and expense burden related to the risk of uncollectible amounts and additional provisions. - FY2022-Q3WorsenedAnnual report
「Operating expenses were ¥2,592,881 thousand, up 13.1% year on year. This was primarily due to a ¥58,184 thousand increase in the provision for doubtful accounts, up 20.8% year on year, and a ¥42,317 thousand increase in salaries and allowances, up 14.8% year on year, among other factors.」
Recourse receivables increased from ¥1,211,298 thousand at the end of the previous fiscal year to ¥1,231,292 thousand, while the allowance for doubtful accounts rose from ¥528,710 thousand to ¥550,874 thousand. The provision for doubtful accounts also increased 20.8% year on year, expanding the exposure to uncollectible amounts and additional provisions. - FY2022-Q2WorsenedAnnual report
「The main factors behind the increase were an increase of ¥494,607 thousand in advances for collection services due to the expansion of in-house guarantees, among other factors, an increase of ¥685,645 thousand in deferred tax assets, a decrease of ¥254,994 thousand in trade receivables due to seasonal fluctuations, and an increase of ¥84,653 thousand in the allowance for doubtful accounts, among others.」
Recourse receivables increased from ¥1,211,298 thousand at the end of the previous fiscal year to ¥1,254,798 thousand, while the allowance for doubtful accounts rose from ¥528,710 thousand to ¥613,364 thousand. Exposure related to bad debts and uncollectible amounts has increased. - FY2022-Q1WorsenedAnnual report
「The main factors behind the increase were an increase of ¥328,885 thousand in advances for collection services due to the expansion of in-house guarantees, among other factors, an increase of ¥693,325 thousand in deferred tax assets, a decrease of ¥208,582 thousand in trade receivables due to seasonal fluctuations, and an increase of ¥62,076 thousand in the allowance for doubtful accounts, among others.」
Recourse receivables increased from ¥1,211,298 thousand at the end of the previous fiscal year to ¥1,251,669 thousand, while the allowance for doubtful accounts rose from ¥528,710 thousand to ¥590,787 thousand. The disclosure indicates an increase in balances related to uncollectible amounts and additional provisions. - FY2021MitigatedAnnual report
「The ratio of recourse receivables decreased year on year as a result of a cross-functional cooperation framework involving coordination among the various departments.」
The company explains that the ratio of recourse receivables decreased year on year under a cross-functional cooperation framework. At the same time, it increased the allowance for doubtful accounts after taking the impact of the infectious disease into consideration. - FY2021-Q3MitigatedAnnual report
「Decrease of ¥37,629 thousand in recourse receivables」
Recourse receivables decreased from ¥1,169,842 thousand at the end of the previous fiscal year to ¥1,132,213 thousand, while the allowance for doubtful accounts declined from ¥549,366 thousand to ¥523,059 thousand, further reducing the exposure to uncollectible amounts and additional provisions after the upward trend through the previous quarter. - FY2021-Q2MitigatedAnnual report
「Decrease of ¥50,426 thousand in recourse receivables」
Recourse receivables decreased from ¥1,169,842 thousand at the end of the previous fiscal year to ¥1,119,416 thousand, while the allowance for doubtful accounts declined from ¥549,366 thousand to ¥545,132 thousand. The disclosure indicates that the balances of recourse receivables and the allowance shifted from an upward trend through the previous quarter to a decline. - FY2021-Q1WorsenedAnnual report
「Recourse receivables ¥1,169,842 thousand ¥1,185,921 thousand」
From the end of the previous fiscal year to the end of the first quarter under review, recourse receivables increased from ¥1,169,842 thousand to ¥1,185,921 thousand, while the allowance for doubtful accounts rose from ¥549,366 thousand to ¥558,048 thousand. Exposure to uncollectible amounts and additional provisions has increased. - FY2020MaterialisedAnnual report
「During the fiscal year, the company increased the allowance for doubtful accounts after considering the risk of uncollectible amounts in light of the deterioration in economic conditions caused by the spread of COVID-19, the rise in unemployment, and declining income.」
Regarding the risk of uncollectible amounts, the disclosure has progressed from stating that such an outcome was possible to stating that the allowance for doubtful accounts was increased after taking the impact of COVID-19 into consideration. - FY2020-Q3WorsenedAnnual report
「The main factors behind the increase were an increase of ¥129,002 thousand in cash and deposits, a decrease of ¥213,896 thousand in trade receivables, an increase of ¥83,426 thousand in recourse receivables, an increase of ¥685,211 thousand in advances for collection services, and an increase of ¥59,220 thousand in the allowance for doubtful accounts, among others.」
From the end of the previous fiscal year to the end of the third quarter under review, recourse receivables increased by ¥83,426 thousand and the allowance for doubtful accounts rose by ¥59,220 thousand, expanding the exposure to uncollectible amounts and additional provisions. - FY2020-Q2WorsenedAnnual report
「This was primarily due to a ¥14,990 thousand increase in the provision for doubtful accounts, up 6.6% year on year, resulting from the increase in recourse receivables, among other factors.」
The provision for doubtful accounts increased 6.6% year on year as recourse receivables increased. On the balance sheet, recourse receivables increased from ¥1,051,147 thousand to ¥1,140,452 thousand, while the allowance for doubtful accounts rose from ¥428,963 thousand to ¥479,041 thousand. - FY2020-Q1WorsenedAnnual report
「The main factors behind the increase were an increase of ¥53,593 thousand in cash and deposits, a decrease of ¥164,359 thousand in trade receivables, an increase of ¥43,750 thousand in recourse receivables, and an increase of ¥320,363 thousand in advances for collection services, among others.」
Recourse receivables increased by ¥43,750 thousand from the end of the previous fiscal year, while the allowance for doubtful accounts rose from ¥428,963 thousand to ¥459,743 thousand. Exposure to uncollectible amounts and additional provisions has increased. - FY2019WorsenedAnnual report
「Increase of ¥42,621 thousand in the allowance for doubtful accounts and increase of ¥39,860 thousand in the provision for guarantee claims」
The allowance for doubtful accounts and the provision for guarantee claims increased during the period, and exposure to uncollectible recourse receivables and additional provisions remains. - FY2019-Q3WorsenedAnnual report
「This was primarily attributable to an increase of ¥556,275 thousand in recourse receivables, a decrease of ¥19,147 thousand in intangible fixed assets, and an increase of ¥43,743 thousand in the allowance for doubtful accounts, among other factors.」
From the end of the previous fiscal year to the end of the third quarter under review, recourse receivables increased from ¥1,007,725 thousand to ¥1,017,597 thousand, while the allowance for doubtful accounts rose from ¥386,342 thousand to ¥430,086 thousand. Advances for collection services also increased by ¥556,275 thousand, expanding the exposure related to collections and bad debts. - FY2019-Q2WorsenedAnnual report
「Recourse receivables ¥1,007,725 thousand ¥1,039,925 thousand Advances for collection services ¥900,659 thousand ¥1,333,504 thousand Allowance for doubtful accounts △¥386,342 thousand △¥444,198 thousand」
From the end of the previous fiscal year to the end of the second quarter under review, recourse receivables increased from ¥1,007,725 thousand to ¥1,039,925 thousand, while the allowance for doubtful accounts rose from ¥386,342 thousand to ¥444,198 thousand. - FY2019-Q1WorsenedAnnual report
「Recourse receivables ¥1,007,725 thousand ¥1,012,399 thousand Allowance for doubtful accounts △¥386,342 thousand △¥406,808 thousand」
From the end of the previous fiscal year to the end of the first quarter under review, recourse receivables increased from ¥1,007,725 thousand to ¥1,012,399 thousand, while the allowance for doubtful accounts rose from ¥386,342 thousand to ¥406,808 thousand. - FY2018-Q3WorsenedAnnual report
「Recourse receivables ¥968,206 thousand ¥1,011,313 thousand Allowance for doubtful accounts △¥250,761 thousand △¥282,677 thousand」
From the end of the previous fiscal year to the end of the third quarter under review, recourse receivables increased from ¥968,206 thousand to ¥1,011,313 thousand, while the allowance for doubtful accounts rose from ¥250,761 thousand to ¥282,677 thousand. - FY2018-Q2WorsenedAnnual report
「The main factors were quarterly profit before income taxes of ¥69,295 thousand, an increase of ¥30,686 thousand in the allowance for doubtful accounts, a decrease of ¥182,479 thousand in trade receivables, an increase of ¥43,923 thousand in recourse receivables, an increase of ¥320,495 thousand in advances for collection services, a decrease of ¥76,514 thousand in trade payables, and income taxes paid of ¥39,932 thousand, among others.」
During the first six months under review, recourse receivables increased by ¥43,923 thousand, and the allowance for doubtful accounts also increased by ¥30,686 thousand. On the balance sheet, recourse receivables increased from ¥968,206 thousand to ¥1,012,129 thousand, while the allowance for doubtful accounts rose from ¥250,761 thousand to ¥281,447 thousand. - FY2018-Q1WorsenedAnnual report
「Recourse receivables ¥968,206 thousand ¥995,299 thousand Allowance for doubtful accounts △¥250,761 thousand △¥286,083 thousand」
From the end of the previous fiscal year to the end of the first quarter under review, recourse receivables increased from ¥968,206 thousand to ¥995,299 thousand, while the allowance for doubtful accounts rose from ¥250,761 thousand to ¥286,083 thousand. - FY2017WorsenedAnnual report
「The main factors were profit before income taxes of ¥326,386 thousand, an increase of ¥249,784 thousand in recourse receivables, and an increase of ¥215,616 thousand in advances for collection services.」
Recourse receivables increased by ¥249,784 thousand, indicating an increase in the receivables balance related to the risk of uncollectibility and additional provisions for doubtful accounts. - FY2017-Q3WorsenedAnnual report
「Increase of ¥186,062 thousand in recourse receivables」
The increase in recourse receivables is identified as a major factor affecting the financial position, with the balance of recourse receivables on the balance sheet also increasing from ¥718,421 thousand to ¥904,483 thousand. - FY2016First statedAnnual report
「There is no assurance that these receivables can be collected in full, and some amounts may remain uncollected, including portions of overdue rent and other amounts owed by residents (tenants).」
Although the company states that it will hedge this risk through its credit management and guarantee fee structure, it also discloses the possibility of higher-than-expected bad debt losses and additional provisions.