Credit Risk and Expected Credit Loss Management Associated with Customer Concentration
First written in FY2019. 11 of 14 entries say "Restated". Latest entry: FY2026.
F.C.C. moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).
The whole theme swung hardest in 2017: 10 of 64 companies on the "Worse" side.
48 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Past-due trade receivables 31 March 2026 ¥301 million」
Past-due trade receivables increased from ¥80 million at the end of the previous fiscal year to ¥301 million. Meanwhile, the balance of the allowance for doubtful accounts decreased from ¥14 million to ¥8 million. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there has been no material change in the management of credit risk arising from customer concentration and expected credit losses. - FY2023RestatedAnnual report
「Credit risk relating to trade receivables from these customer groups is always measured at an amount equal to lifetime expected credit losses.」
Credit risk arising from customer concentration was identified, and management of the allowance for doubtful accounts based on lifetime expected credit losses continued. The allowance for doubtful accounts was ¥8 million at the end of the period. - FY2023-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It is stated that there has been no material change in the management of credit risk arising from customer concentration and expected credit losses. - FY2022-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there has been no material change in the management of credit risk arising from customer concentration and expected credit losses. - FY2022-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there has been no material change in the management of credit risk arising from customer concentration and expected credit losses. - FY2021MitigatedAnnual report
「The allowance for doubtful accounts for the current consolidated fiscal year decreased from an opening balance of ¥62 million, after an increase of ¥1 million and a decrease of ¥55 million during the period, to an ending balance of ¥7 million.」
Credit risk management associated with customer concentration continued, and the balance of the allowance for doubtful accounts for trade receivables decreased from ¥62 million to ¥7 million. - FY2021-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there has been no material change in the management of credit risk arising from customer concentration and expected credit losses. - FY2021-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there has been no material change in the management of credit risk arising from customer concentration and expected credit losses. - FY2020RestatedAnnual report
「Credit risk relating to trade receivables from these customer groups is always measured at an amount equal to lifetime expected credit losses.」
Credit risk arising from customer concentration was identified, and management of the allowance for doubtful accounts based on lifetime expected credit losses and debtor classifications has continued. - FY2020-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there has been no material change in the management of credit risk arising from customer concentration and expected credit losses. - FY2020-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there has been no material change in the management of credit risk arising from customer concentration and expected credit losses. - FY2020-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there has been no material change in the management of credit risk arising from customer concentration and expected credit losses. - FY2019First statedAnnual report
「Certain customer groups account for a high proportion of the Group’s revenue. Credit risk relating to trade receivables from these customer groups is always measured at an amount equal to lifetime expected credit losses.」
It identifies credit risk arising from customer concentration and describes management of the allowance for doubtful accounts based on lifetime expected credit losses under IFRS 9 and debtor classifications. The balance of the allowance for doubtful accounts at the end of the current fiscal year was ¥67 million.