Risk of failing to collect trade receivables following customer credit deterioration
First written in FY2016. 9 of 20 entries say "Mitigated", first in FY2019-Q2. Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026-H1WorsenedAnnual report
「Provision for allowance for doubtful accounts 135」
The provision for allowance for doubtful accounts increased from ¥119 million in the same period of the previous year to ¥135 million, increasing the provision burden related to customer credit risk. The combined current and non-current allowance for doubtful accounts also increased from the end of the previous fiscal year. - FY2025-H1Provision for allowance for doubtful accounts decreased while the balance increasedAnnual report
「The company recognized ¥375 million in special retirement payments, a ¥190 million loss on liquidation of an affiliated company and a ¥119 million provision for allowance for doubtful accounts as extraordinary losses.」
The provision for allowance for doubtful accounts decreased from ¥264 million in the same period of the previous year to ¥119 million, while the combined current and non-current allowance for doubtful accounts increased from the end of the previous fiscal year, indicating that a lower credit-related burden coexisted with a higher allowance balance. - FY2024WorsenedAnnual report
「Provision for allowance for doubtful accounts ¥1,066 million」
The provision for allowance for doubtful accounts was ¥1,066 million, resulting in a customer credit-related burden following the ¥176 million bad debt loss and other items in the previous period. The allowance for doubtful accounts also increased from ¥2,540 million to ¥2,831 million. - FY2024-Q2WorsenedAnnual report
「Quarterly net income or loss attributable to owners of the parent was affected by the recognition of a ¥455 million gain on the sale of fixed assets as extraordinary income, mainly from the sale of a building by a U.S. subsidiary, while recognizing a ¥264 million provision for allowance for doubtful accounts as an extraordinary loss, ¥48 million in special retirement payments, mainly at an Indian subsidiary, and an impairment loss of ¥199 million」
A ¥264 million provision for allowance for doubtful accounts was recognized as an extraordinary loss, worsening the earnings impact of customer credit risk from the allowance reversal recorded in the previous quarter. - FY2024-Q1MitigatedAnnual report
「Reversal of allowance for doubtful accounts 13」
A ¥13 million reversal of the allowance for doubtful accounts was recognized for the quarter, resulting in a reversal of the provision burden related to customer credit risk. - FY2023-Q3RestatedAnnual report
「The company recognized a ¥106 million gain on the sale of fixed assets and a ¥9 million reversal of the allowance for doubtful accounts as extraordinary income, and a ¥269 million provision for product warranty and a ¥176 million bad debt loss as extraordinary losses.」
While there was a ¥9 million reversal of the allowance for doubtful accounts, a ¥176 million bad debt loss was recognized, indicating that actual losses related to customer credit risk continued to occur. - FY2023-Q1MaterialisedAnnual report
「The company recorded a quarterly net loss attributable to owners of the parent of ¥462 million, compared with quarterly net income attributable to owners of the parent of ¥143 million in the same period of the previous year, due mainly to the recognition of ¥176 million in bad debt losses, a ¥37 million provision for product warranties and ¥36 million in special retirement payments as extraordinary losses, partly offset by the impact of deferred income taxes of negative ¥1,036 million in income tax expense.」
A ¥176 million bad debt loss was recognized as an extraordinary loss, resulting in an actual loss related to customer credit risk. - FY2022MitigatedAnnual report
「Net income or loss attributable to owners of the parent was a net loss attributable to owners of the parent of ¥7,120 million, as the company recognized a ¥690 million gain on the sale of investment securities and a ¥162 million reversal of the allowance for doubtful accounts as extraordinary income, while recognizing an impairment loss of ¥2,717 million, ¥886 million in special retirement payments and a ¥233 million impairment loss on shares of an affiliated company as extraordinary losses.」
A ¥162 million reversal of the allowance for doubtful accounts was recognized, resulting in a reversal of the provision burden related to customer credit risk for the period. - FY2022-Q3MitigatedAnnual report
「Quarterly net income or loss attributable to owners of the parent was a net loss attributable to owners of the parent of ¥3,034 million, as the company recognized a ¥690 million gain on the sale of investment securities and a ¥156 million reversal of the allowance for doubtful accounts as extraordinary income, while recognizing ¥456 million in special retirement payments as an extraordinary loss. The corresponding figure for the same period of the previous year was net income attributable to owners of the parent of ¥7,704 million.」
A ¥156 million reversal of the allowance for doubtful accounts was recognized as extraordinary income, resulting in a reversal of the provision burden related to customer credit risk for the cumulative period of the third quarter of the current consolidated fiscal year. - FY2022-Q2MitigatedAnnual report
「Quarterly net income or loss attributable to owners of the parent was a net loss attributable to owners of the parent of ¥743 million, as the company recognized a ¥107 million reversal of the allowance for doubtful accounts and a ¥68 million gain on the sale of investment securities as extraordinary income, while recognizing ¥268 million in special retirement payments as an extraordinary loss. The corresponding figure for the same period of the previous year was net income attributable to owners of the parent of ¥6,004 million.」
A ¥107 million reversal of the allowance for doubtful accounts was recognized, resulting in a reversal of the provision burden related to customer credit risk for the period. - FY2022-Q1MitigatedAnnual report
「Profit attributable to owners of the parent was ¥143 million, down ¥1,689 million, or 92.2%, year on year, due to the recognition of ¥68 million in gains on sales of investment securities and a ¥60 million reversal of an allowance for doubtful accounts as extraordinary gains, alongside the recognition of a ¥49 million provision for product warranties and a ¥44 million loss on disposal of fixed assets as extraordinary losses.」
A ¥60 million reversal of the allowance for doubtful accounts was recognized as extraordinary income, resulting in a reversal of the provision burden related to customer credit risk for the quarter. - FY2021-Q3MitigatedAnnual report
「Reversal of allowance for doubtful accounts ¥161 million」
A ¥161 million reversal of the allowance for doubtful accounts was recognized as extraordinary income, resulting in a reversal of the provision burden for customer credit risk for the cumulative period under review. - FY2021-Q1MitigatedAnnual report
「Profit attributable to owners of the parent was ¥1,832 million, up ¥1,123 million, or 158.4%, year on year, due to the recognition of ¥68 million in government subsidy income and a ¥44 million reversal of an allowance for doubtful accounts as extraordinary gains, alongside the recognition of a ¥56 million loss on the reduction of fixed assets as an extraordinary loss, while no provision for product warranties was recognized in the cumulative first quarter of the current consolidated fiscal year because no new quality risks were anticipated, compared with a ¥255 million provision recognized as an extraordinary loss in the same period of the previous year.」
A ¥44 million reversal of the allowance for doubtful accounts was recognized as extraordinary income, resulting in a reversal of the provision burden related to customer credit risk for the quarter. - FY2020-Q3WorsenedAnnual report
「Allowance for doubtful accounts -337 -519」
The allowance for doubtful accounts increased from ¥337 million at the end of the previous consolidated fiscal year to ¥519 million at the end of the third quarter of the current consolidated fiscal year, indicating a larger provision burden for customer credit risk. - FY2020-Q2WorsenedAnnual report
「Provision for allowance for doubtful accounts -1 129」
The provision for allowance for doubtful accounts changed from a ¥1 million reversal in the same period of the previous year to a ¥129 million provision for the cumulative period under review. The allowance for doubtful accounts also increased from ¥337 million to ¥473 million, indicating a larger realized impact from customer credit risk. - FY2019MitigatedAnnual report
「Provision for allowance for doubtful accounts -¥0 million」
The provision for allowance for doubtful accounts was effectively nil for the period, while the allowance for doubtful accounts on the consolidated balance sheet decreased from ¥404 million to ¥337 million. The impact of customer credit risk for the period was lower than in the previous period. - FY2019-Q2MitigatedAnnual report
「Provision for allowance for doubtful accounts ¥229 million - ¥1 million」
The provision for allowance for doubtful accounts fell from ¥229 million in the same period of the previous year to negative ¥1 million for the six months ended the second quarter, reducing the provision burden. The realized impact of customer credit risk is lower than previously. - FY2018-Q2WorsenedAnnual report
「Provision for allowance for doubtful accounts ¥229 million」
The provision for allowance for doubtful accounts for the six months ended the second quarter was ¥229 million, up from ¥5 million in the same period of the previous year. Provisions against customer and other credit risk have increased. - FY2017MaterialisedAnnual report
「Net income attributable to owners of the parent was ¥8,715 million, due in part to the ¥1,915 million provision for allowance for doubtful accounts, down ¥2,206 million year on year, or 20.2%.」
The ¥1,915 million provision for allowance for doubtful accounts against deteriorating credit quality among customers and other parties was recognized in the accounts and reduced net income attributable to owners of the parent. - FY2016First statedAnnual report
「Notes and accounts receivable and electronically recorded monetary claims, which are trade receivables, are exposed to customers’ credit risk.」
The company recognizes collection risk arising from customer defaults and deteriorating financial conditions, and regularly monitors counterparties’ status, due dates and outstanding balances.