Risk of an Increase in the Estimated Allowance for Doubtful Accounts
First written in FY2022. 9 of 10 entries say "Materialised", first in FY2023-Q3. Latest entry: 2026-08-14.
Net Protections Holdings moved to the "Worse" side of this theme in 2023, the same year as the typical company in this theme.
The whole theme swung hardest in 2019: 1 of 8 companies on the "Worse" side.
2 other companies' latest entry also says "Materialised".
- 2026-08-14MaterialisedEarnings
「Allowance for doubtful accounts (¥6,771 million) (¥7,036 million)」
The allowance for doubtful accounts on operating receivables increased from ¥6,771 million at March 2026 to ¥7,036 million at June 2026. - FY2026MaterialisedAnnual report
「Opening balance 6,613 Increase during the period 2,891 Decrease during the period △2,733 Closing balance 6,771」
The allowance for doubtful accounts on trade receivables increased from ¥6,613 million at the end of the previous period to ¥6,771 million, with the risk of a further increase continuing to be reflected in the balance. - FY2026-H1MaterialisedAnnual report
「Opening balance 6,613 Increase during the period 1,925 Decrease during the period (use for intended purpose) △1,228 Closing balance 7,310」
The closing balance of the allowance for doubtful accounts on trade receivables increased from ¥6,613 million to ¥7,310 million, with the risk of an increase in the estimated allowance continuing to be reflected in the interim-period balance. - FY2025MaterialisedAnnual report
「Balance at beginning of period 6,589 Increase during the period 3,157 Decrease during the period (utilized) (3,133) Balance at end of period 6,613」
The allowance for doubtful accounts on trade receivables stood at ¥6,613 million at the end of the period, up from ¥6,589 million at the end of the previous period. Although bad debt-related expenses declined, the risk of a further increase in the allowance remains reflected in the balance. - FY2025-H1MaterialisedAnnual report
「Balance at beginning of period 6,589 Increase during the period 1,648 Decrease during the period (utilized) (1,508) Balance at end of period 6,729」
The ending balance of the allowance for doubtful accounts for trade receivables was ¥6,729 million, up from ¥6,589 million at the beginning of the period. The risk of a higher allowance continues to be reflected in the balance. - FY2024-Q3MaterialisedAnnual report
「Balance at beginning of period 5,603 Increase during the period 2,886 Decrease during the period (utilized) (2,134) Balance at end of period 6,355」
The ending balance of the allowance for doubtful accounts for trade receivables increased from ¥5,603 million at the end of the previous fiscal year to ¥6,355 million, and the allowance continued to increase. - FY2024-Q2MaterialisedAnnual report
「Balance at beginning of period 5,603 Increase during the period 1,997 Decrease during the period (utilized) (1,421) Balance at end of period 6,179」
The ending balance of the allowance for doubtful accounts for trade receivables increased from ¥5,603 million at the end of the previous fiscal year to ¥6,179 million, and the allowance continued to increase. - FY2024-Q1MaterialisedAnnual report
「Receivables arising from contracts with customers Accounts receivable 24 24 Other receivables 30,119 32,278 Allowance for doubtful accounts (5,603) (5,949) Total 24,540 26,353」
The allowance for doubtful accounts increased from ¥5,603 million at the end of the previous fiscal year to ¥5,949 million. For receivables from certain member merchants, the company recognized a ¥163 million provision for doubtful accounts, of which ¥110 million affected the current quarter. - FY2023-Q3MaterialisedAnnual report
「Changes in the allowance for doubtful accounts for trade receivables, measured at an amount equal to expected losses over the full period, were as follows (¥ millions): Increase during the period 2,109 2,245 Decrease during the period (utilized) (2,070) (1,924) Balance at end of period 4,788 5,336」
The ending balance of the allowance for doubtful accounts for trade receivables increased from ¥4,788 million in the same period of the previous year to ¥5,336 million, showing that the risk of a higher allowance has emerged in the actual balance. - FY2022First statedAnnual report
「However, because the allowance is recognized based on the latest historical bad debt experience at the end of the period, if bad debt temporarily increases as a result of growth in new services or customers, the amount of the allowance for doubtful accounts recognized may ultimately exceed past experience and the Company's assumptions.」
The company indicates that if historical bad debt temporarily increases because of growth in new services or customers, it may recognize an allowance for doubtful accounts exceeding its assumptions.