Accounts receivable collection risk due to deteriorating flower shop operations
First written in FY2016. 13 of 20 entries say "Materialised", first in FY2019. Latest entry: FY2026.
The whole theme swung hardest in 2026: 23 of 74 companies on the "Worse" side.
- FY2026RestatedAnnual report
「Our group records an allowance for doubtful accounts to cover losses arising from bad debts on trade receivables and loans. Although we seek to minimize credit risk by considering customers' creditworthiness and payment terms, flowers are required to be “fresh” in the operation of fresh flower shops, and because the products have a short value period, their inventory is highly likely to immediately become a loss; if this causes the operations and cash flow of business partners to deteriorate, it could affect the operating results and financial condition of our group.」
The risk that the short product value period at fresh flower shops could weaken their operations and cash flow and lead to bad debts continues to be disclosed. - FY2026-H1WorsenedAnnual report
「Provision for doubtful accounts 9 19」
The provision for doubtful accounts increased from ¥9 million in the same period of the previous year to ¥19 million, indicating that the accounting burden related to customers' creditworthiness and receivables collection risk has increased. - FY2025MaterialisedAnnual report
「Provision for doubtful accounts 18,972 23,864」
The provision for doubtful accounts on the consolidated income statement increased from ¥18.972 million in the previous fiscal year to ¥23.864 million, showing that the accounting burden related to receivables collection risk continues to materialize. - FY2025-H1MaterialisedAnnual report
「Provision for doubtful accounts 9,486 9,486」
A ¥9.486 million provision for doubtful accounts was recorded in selling, general and administrative expenses for the current interim consolidated accounting period as well, showing that the accounting burden related to customers' creditworthiness and receivables collection continues to materialize. - FY2024MaterialisedAnnual report
「Provision for doubtful accounts 18,972」
A ¥18.972 million provision for doubtful accounts was recorded, showing that the accounting burden related to customers' creditworthiness and receivables collection risk materialized in the current fiscal year as well. - FY2024-Q3MaterialisedAnnual report
「Increase (decrease) in allowance for doubtful accounts (△ indicates a decrease) 19,998 14,229」
A ¥14.229 million increase in the allowance for doubtful accounts was recorded as an adjustment to cash flows from operating activities, showing that the accounting burden related to customers' creditworthiness and receivables collection risk also materialized during the quarter. - FY2024-Q2MaterialisedAnnual report
「Increase (decrease) in allowance for doubtful accounts (△ indicates a decrease) 9,486」
A ¥9.486 million increase in the allowance for doubtful accounts was recorded as an adjustment to cash flows from operating activities and in selling, general and administrative expenses, showing that the accounting burden related to customers' creditworthiness and receivables collection risk also materialized during the quarter. - FY2024-Q1MaterialisedAnnual report
「Increase (decrease) in allowance for doubtful accounts (△ indicates a decrease) 4,743」
A ¥4.743 million increase in the allowance for doubtful accounts was recorded as an adjustment to cash flows from operating activities, showing that the accounting burden related to customers' creditworthiness and receivables collection risk also materialized during the quarter. - FY2023MaterialisedAnnual report
「Provision for doubtful accounts 18,969 27,878」
A ¥27.878 million provision for doubtful accounts was recorded, showing that the burden related to customers' creditworthiness and receivables collection materialized in the current fiscal year as well. - FY2023-Q3MaterialisedAnnual report
「Increase (decrease) in allowance for doubtful accounts (△ indicates a decrease) 19,998」
A ¥19.998 million increase in the allowance for doubtful accounts was recorded as an adjustment to cash flows from operating activities, showing that the accounting burden related to receivables collection risk has materialized. - FY2023-Q2MaterialisedAnnual report
「Provision for doubtful accounts 9,483 12,765」
A ¥12.765 million provision for doubtful accounts was recorded in selling, general and administrative expenses, showing that the accounting burden related to customers' creditworthiness and receivables collection risk continues to materialize. - FY2023-Q1MaterialisedAnnual report
「Increase (decrease) in allowance for doubtful accounts (△ indicates a decrease) 3,043」
A ¥3.043 million increase in the allowance for doubtful accounts was recorded as an adjustment to cash flows from operating activities, showing that the accounting burden related to receivables collection risk has materialized. - FY2022RestatedAnnual report
「In the operation of flower shops, flowers are required to be “fresh,” and because the products have a short inventory cycle, their inventory is highly likely to immediately become a loss; if this causes the operations and cash flow of business partners to deteriorate, it could affect the operating results and financial condition of our group.」
The risk that the short inventory cycle at flower shops could weaken business partners' operations and cash flow and affect the collection of receivables continues to be disclosed. - FY2022-Q3MaterialisedAnnual report
「Increase (decrease) in allowance for doubtful accounts (△ indicates a decrease) 14,226」
A ¥14.226 million change in the allowance for doubtful accounts was recorded as an adjustment to cash flows from operating activities, showing that the accounting burden related to receivables collection risk continues. - FY2022-Q2MaterialisedAnnual report
「Provision for doubtful accounts 9,483」
A ¥9.483 million provision for doubtful accounts was recorded in selling, general and administrative expenses, showing that the burden related to customers' creditworthiness and receivables collection materialized during the quarter. - FY2020RestatedAnnual report
「In the operation of flower shops, flowers are required to be “fresh,” and because the products have a short inventory cycle, their inventory is highly likely to immediately become a loss; if this causes the operations and cash flow of business partners to deteriorate, it could affect the operating results and financial condition of our group.」
The risk that flower shops' inventory characteristics could weaken their operations and cash flow and affect the collection of receivables continues to be disclosed. - FY2019MaterialisedAnnual report
「Provision for doubtful accounts ¥57.934 million」
A ¥57.934 million provision for doubtful accounts was recorded to cover potential bad debts arising from deteriorating credit quality at flower shops and other customers, showing that the receivables collection risk has materialized as an accounting expense. - FY2018RestatedAnnual report
「If this causes the flower shop's operations and cash flow to deteriorate, resulting in delayed payments to our group and, consequently, requiring us to record an allowance for doubtful accounts, it could affect the operating results and financial condition of our group.」
The risk of collecting receivables, from deteriorating flower shop operations and cash flow to delayed payments and an allowance for doubtful accounts, continues to be disclosed. - FY2017RestatedAnnual report
「If this causes the flower shop's operations and cash flow to deteriorate, resulting in delayed payments to our group and, consequently, requiring us to record an allowance for doubtful accounts, it could affect the operating results and financial condition of our group.」
The risk of collecting receivables, from deteriorating flower shop operations and cash flow to delayed payments and an allowance for doubtful accounts, is reiterated. - FY2016First statedAnnual report
「If this causes the flower shop's operations and cash flow to deteriorate, resulting in delayed payments to our group and, consequently, requiring us to record an allowance for doubtful accounts, it could affect the operating results and financial condition of our group.」
This indicates that the short inventory cycle of the products could weaken flower shops' cash flow, potentially resulting in delayed payments and an allowance for doubtful accounts.