Credit Risk Management through Credit Management Rules and Transaction Limits
First written in FY2022-Q3. 12 of 19 entries say "Advanced", first in FY2022. Latest entry: 2026-08-18.
The whole theme swung hardest in 2026: 18 of 64 companies on the "Worse" side.
- FY2026AdvancedAnnual report
「The non-payment rate, defined as the percentage of transaction value that went unpaid, including amounts before bad-debt write-offs, was 0.34% for the NP Postpay service, including NP Postpay air, compared with 0.46% in the previous period, and 0.59% for the NP Pay-As-You-Go service, compared with 0.50% in the previous period. The company will seek further reductions by continuing to improve its credit screening and collection operations.」
While the non-payment rate for the NP Postpay services declined, the rate for NP Pay-As-You-Go increased, and the company continues to pursue further improvements in credit screening and collection operations. - FY2026-H1AdvancedAnnual report
「As receivables collection has been improving across each business, bad debt-related expenses as a percentage of GMV declined during the interim consolidated accounting period, resulting in an improvement in the gross profit margin. ・The company will continue working to improve collection performance in each business in order to reduce bad debt-related expenses and billing-related expenses as a percentage of GMV.」
Receivables collection improved across each business, reducing bad debt-related expenses as a percentage of GMV and improving the gross profit margin. The company continues to pursue further improvements in collection performance. - FY2025AdvancedAnnual report
「The non-payment rate, defined as the percentage of transaction value that went unpaid, including amounts before bad-debt write-offs, was 0.46% for the NP Postpay service, including NP Postpay air, compared with 0.59% in the previous period, and 0.50% for the NP Pay-As-You-Go service, compared with 0.49% in the previous period. The company will seek further reductions by continuing to improve its credit screening and collection operations.」
The non-payment rate for the NP Postpay services declined from 0.59% to 0.46%. The rate for NP Pay-As-You-Go rose from 0.49% to 0.50%, but the company continues to pursue further reductions through improvements in credit screening and collection operations. - FY2025-H1AdvancedAnnual report
「Bad-debt-related costs declined as improvements in credit management, pursued since the previous year, improved receivables collection. ・The announcement of delinquency administration fees accelerated collections from users, reducing the estimated allowance for doubtful accounts and, consequently, bad-debt-related costs.」
It explains that, in addition to improved credit screening, faster collections resulting from the announcement of overdue payment administrative fees led to lower estimated provisions for bad debts and lower bad debt-related expenses. - FY2024-Q3RestatedAnnual report
「The company is seeking to contain these costs by fine-tuning its credit assessments and revising its collection procedures.」
The company continues to adjust credit terms and revise collection methods in response to the rising rate of payment delays. - FY2024-Q2AdvancedAnnual report
「The rate of payment delays increased, affecting the calculation of the allowance for doubtful accounts and increasing bad-debt-related costs. The company is seeking to contain these costs by fine-tuning its credit assessments and revising its collection procedures.」
In addition to its existing credit management rules and other measures, the company described its response of fine-tuning credit assessments and revising collection methods to contain payment delays and bad-debt-related costs. - FY2024-Q1RestatedAnnual report
「In accordance with its credit management rules, the group manages due dates and outstanding balances for each merchant and purchaser and has a system for regularly monitoring the credit standing of its principal merchants and purchasers.」
The company continues to identify management of due dates and outstanding balances and regular monitoring of credit standing based on its credit management rules as methods of managing credit risk. - FY2023-Q3AdvancedAnnual report
「The group's core payment solutions business has a broad and diversified customer base and imposes transaction amount limits on its BNPL payment services, limiting credit risk relating to receivables from customers.」
In addition to management based on its existing credit management rules, the company explicitly identified transaction amount limits for its BNPL payment services as a credit risk management measure. - FY2023-Q2RestatedAnnual report
「In accordance with its credit management rules, the group manages due dates and outstanding balances for each merchant and purchaser and has a system for regularly monitoring the credit standing of its principal merchants and purchasers.」
The company continues to identify management of due dates and outstanding balances and regular monitoring of credit standing based on its credit management rules as methods of managing credit risk. - FY2023-Q1RestatedAnnual report
「In accordance with its credit management rules, the group manages due dates and outstanding balances for each merchant and purchaser and has a system for regularly monitoring the credit standing of its principal merchants and purchasers.」
The company continues to identify management of due dates and outstanding balances and regular monitoring of credit standing based on its credit management rules as methods of managing credit risk. - FY2022AdvancedAnnual report
「The non-payment rate for the NP後払い service, defined as the proportion of transaction amounts remaining unpaid for more than 18 months, including amounts before write-offs, was 0.52% (0.65% in the previous fiscal year). The main factor behind the decrease was improvements in credit assessment and collection operations.」
The company explained that improvements in credit assessment and collection operations reduced the non-payment rate from 0.65% in the previous fiscal year to 0.52%. - FY2022-Q3First statedAnnual report
「In accordance with its credit management rules, the group manages due dates and outstanding balances for each merchant and purchaser and has a system for regularly monitoring the credit standing of its principal merchants and purchasers.」
The company identified its credit management rules, due-date and balance management, and regular monitoring of credit standing as its management measures.