Credit Risk of Merchant Receivables, Security Deposits and Guarantee Deposits
First written in FY2018. 2 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「Accounts receivable, which are trade receivables, are exposed to counterparty credit risk. The company seeks to identify early any concerns over bad debts arising from deteriorating financial conditions and other factors by managing maturities and balances for each counterparty. Security deposits and guarantee deposits are exposed to the credit risk of property owners.」
The company reiterates the counterparty credit risk associated with accounts receivable, the property-owner credit risk associated with security deposits and guarantee deposits, and the measures of balance management and early identification. - FY2019RestatedAnnual report
「Accounts receivable, which are trade receivables, are exposed to counterparty credit risk. The company seeks to identify early any concerns over bad debts arising from deteriorating financial conditions and other factors by managing maturities and balances for each counterparty. Security deposits and guarantee deposits are exposed to the credit risk of property owners.」
The company reiterates the counterparty credit risk associated with accounts receivable, the property-owner credit risk associated with security deposits and guarantee deposits, and the measures of balance management and early identification. - FY2018First statedAnnual report
「Franchisee accounts and accounts receivable, which are trade receivables, are exposed to the credit risk of counterparties. Security deposits and guarantee deposits are exposed to the credit risk of property owners.」
The company identifies counterparty credit risk for franchisee accounts and accounts receivable, and property-owner credit risk for security deposits and guarantee deposits. It states that it manages balances and seeks to identify early any concerns over bad debts arising from deteriorating financial conditions.