Komori
Atom (7412) · RiskRestated

Credit Risk of Accounts Receivable, Security Deposits and Guarantee Deposits

First written in FY2017. 21 of 22 entries say "Restated". Latest entry: FY2026-H1.

22entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2026-H12017: 320172018: 420182019: 320192020: 420202021: 220212022: 320222023: 220232024: 020242025: 12025
Same theme, other companies
Counterparty Credit Risk for Accounts Receivable and Refundable DepositsA theme 32 companies write about · 33 as a headwind · 0 as a tailwind

17 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 32 companies compared. The sentences above are computed from all 32.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the current interim accounting period, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  2. FY2024-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  3. FY2023-Q3RestatedAnnual report

    「There were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year during the cumulative third quarter period.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  4. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter of the current fiscal year, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  5. FY2023-Q1RestatedAnnual report

    「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  6. FY2022-Q3RestatedAnnual report

    「During the nine months ended December 2020, 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 was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  7. FY2022-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  8. FY2022-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no newly arising business or other risks, nor any material changes to the business or other risks described in the securities report for the preceding fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  9. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  10. FY2021-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no newly arising business or other risks, nor any material changes to the business or other risks described in the securities report for the preceding fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  11. FY2020RestatedAnnual report

    「Trade receivables, which are operating receivables, are exposed to customers' credit risk. Security deposits and guarantees relating to leased properties and other assets are exposed to the credit risk of the counterparties to which they were paid.」

    The company reiterated the counterparty credit risks associated with trade receivables, security deposits and guarantees, as well as credit management and counterparty monitoring.
  12. FY2020-Q3RestatedAnnual report

    「During the nine months ended December 2020, 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 was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  13. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  14. FY2020-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no newly arising business or other risks, nor any material changes to the business or other risks described in the securities report for the preceding fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  15. FY2019-Q3RestatedAnnual report

    「During the nine months ended December 2020, 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 was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  16. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  17. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no newly arising business or other risks, nor any material changes to the business or other risks described in the securities report for the preceding fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  18. FY2018RestatedAnnual report

    「Trade receivables, which are operating receivables, are exposed to customers' credit risk. Security deposits and guarantees relating to leased properties and other assets are exposed to the credit risk of the counterparties to which they were paid.」

    The company reiterated the counterparty credit risks associated with trade receivables, security deposits and guarantees.
  19. FY2018-Q3RestatedAnnual report

    「During the nine months ended December 2020, 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 was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  20. FY2018-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  21. FY2018-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no newly arising business or other risks, nor any material changes to the business or other risks described in the securities report for the preceding fiscal year.」

    It was stated that there had been no material changes in the credit risks associated with trade receivables, security deposits and guarantees.
  22. FY2017First statedAnnual report

    「Trade receivables, which are operating receivables, are exposed to customers' credit risk. Security deposits and guarantees relating to leased properties and other assets are exposed to the credit risk of the counterparties to which they were paid.」

    In the notes to financial instruments, the company identified the counterparty credit risks associated with trade receivables and security deposits and guarantees as separate risks for the first time.
Moved together

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When this could move next
Atom's next results are scheduled for 2026-11-06. Read the earnings preview
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