Decline in the Value of Loans to Business Partners and Equity Investments
First written in FY2019. 11 of 20 entries say "Materialised", first in FY2021-Q1. Latest entry: FY2026.
Japan Lifeline moved to the "Worse" side of this theme in 2020, 2 years before the typical company in this theme (2022).
The whole theme swung hardest in 2019: 7 of 15 companies on the "Worse" side.
7 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Recording a reversal of the allowance for doubtful accounts following the partial recovery of receivables previously deemed uncollectible (in the previous fiscal year, an allowance for doubtful accounts was recorded after a business partner was subject to suspension of bill transactions).」
During the current fiscal year, the allowance for doubtful accounts recognized in the previous period after a business partner was subject to suspension of bill transactions was reversed following the partial recovery of receivables. - 2026-05-07MitigatedEarnings
「Recording a reversal of the allowance for doubtful accounts following the partial recovery of receivables previously deemed uncollectible (in the previous fiscal year, an allowance for doubtful accounts was recorded after a business partner was subject to suspension of bill transactions).」
The company recorded a reversal of the allowance for doubtful accounts after partially recovering receivables associated with the counterparty credit risk that arose in the previous fiscal year. - FY2026-H1MitigatedAnnual report
「Recording a reversal of the allowance for doubtful accounts following the partial recovery of receivables previously deemed uncollectible (in the previous fiscal year, an allowance for doubtful accounts was recorded after a business partner was subject to suspension of bill transactions).」
Regarding the credit risk of business partners, a reversal of the allowance for doubtful accounts was recognized during the interim period following the partial recovery of receivables for which an allowance had been recorded in the previous period. - FY2025MaterialisedAnnual report
「Increase in allowances for doubtful accounts due to a business partner being subject to suspension of bill transactions」
The increase in allowances for doubtful accounts associated with a business partner being subject to suspension of bill transactions occurred as a factor driving the increase in selling, general and administrative expenses for the period. - FY2025-H1MaterialisedAnnual report
「Increase in allowances for doubtful accounts due to a business partner being subject to suspension of bill transactions」
The increase in allowances for doubtful accounts associated with a business partner being subject to suspension of bill transactions materialized as a factor driving the increase in selling, general and administrative expenses. - FY2024-Q2MaterialisedAnnual report
「We recorded ¥254 million in non-operating income, mainly interest income, and ¥105 million in non-operating expenses, mainly allowances for doubtful accounts relating to general loans and other receivables.」
For loans and receivables from business partners and others, ¥105 million in allowances for doubtful accounts relating to general loans and other receivables was recorded as non-operating expenses. - FY2024-Q1MaterialisedAnnual report
「We recorded ¥132 million in non-operating income, mainly interest income, and ¥65 million in non-operating expenses, mainly allowances for doubtful accounts relating to receivables from business partners.」
We recorded ¥65 million in allowances for doubtful accounts relating to loans and receivables from business partners and other items, indicating that expenses related to the credit risk of investee and lending entities continued to be recognized. - FY2023RestatedAnnual report
「During the third quarter of the current fiscal year, our equity interest was diluted as a result of a capital increase by a supplier of products in which we held shares for policy purposes, together with a revision of its business plan. Accordingly, we recorded ¥1,190 million in impairment losses on investment securities as an extraordinary loss.」
The dilution of our equity interest resulting from a capital increase by a product supplier and the recognition of ¥1,190 million in impairment losses on investment securities were also confirmed for the full fiscal year. - FY2023-Q3MaterialisedAnnual report
「During the third quarter of the current fiscal year, our equity interest was diluted as a result of a capital increase by a supplier of products in which we held shares for policy purposes, together with a revision of its business plan. Accordingly, we recorded ¥1,190 million in impairment losses on investment securities as an extraordinary loss.」
Our equity interest was diluted as a result of a capital increase by a product supplier, and ¥1,190 million in impairment losses on investment securities was recorded as an extraordinary loss. - FY2023-Q2MaterialisedAnnual report
「We recorded ¥194 million in non-operating income, mainly interest and dividend income, and ¥201 million in non-operating expenses, mainly allowances for doubtful accounts relating to long-term loans and other receivables from business partners and financial fees associated with the acquisition of treasury shares.」
Allowances for doubtful accounts relating to long-term loans and other receivables from business partners were recognized as part of non-operating expenses. - FY2022MaterialisedAnnual report
「In addition to interest expense, we recorded ¥285 million in non-operating expenses, including impairment losses on investment securities.」
For loans and other investments in business partners, we recorded ¥285 million in non-operating expenses, including ¥78 million in impairment losses on investment securities. - FY2022-Q3MaterialisedAnnual report
「In addition to interest expense, we recorded ¥235 million in non-operating expenses, including impairment losses on investment securities.」
The risk of declines in the value of investments in business partners and others continued to result in ¥235 million of non-operating expenses, including impairment losses on investment securities. - FY2021MaterialisedAnnual report
「During the current fiscal year, we recognized extraordinary losses on loans and other receivables from 2 business partners as a result of debt waivers, the execution of debt-to-equity swaps and other measures.」
The risk of declines in the value of loans and investments in business partners materialized through debt waivers and the execution of DES transactions for 2 companies, resulting in the recognition of extraordinary losses. - FY2021-Q3WorsenedAnnual report
「We also extended a loan to the developer of a medical device scheduled to be introduced in Japan, to support the company's product development. Following an assessment of the company's product development progress and financial condition during the third quarter of the current fiscal year, we determined that the loan was unlikely to be recovered. Accordingly, we recorded ¥2,363 million as an allowance for doubtful accounts relating to long-term loans and accrued interest due from the company during the third quarter of the current fiscal year.」
We also determined that loans to the developer of a medical device scheduled for introduction in Japan were unlikely to be recovered, and recorded ¥2,363 million as an allowance for doubtful accounts relating to long-term loans and accrued interest. - FY2021-Q2MaterialisedAnnual report
「In addition to interest expense and foreign exchange losses, following the filing by Endologix, Inc., the supplier of the company's abdominal stent grafts, for protection under Chapter 11 of the U.S. Bankruptcy Code to rebuild its finances, the company recorded ¥788 million in non-operating expenses, including an allowance for doubtful accounts related to loans to Endologix.」
The risk of declines in the value of loans to and equity investments in business partners continued to materialize through Endologix's financial restructuring filing and the recognition of ¥788 million in expenses relating to loans. - FY2021-Q1MaterialisedAnnual report
「As Endologix, Inc. (U.S.), our supplier of abdominal stent grafts, filed for protection under Chapter 11 of the U.S. Bankruptcy Code to facilitate its financial restructuring, we recorded ¥625 million in expenses, including an allowance for doubtful accounts relating to loans to the company, as non-operating expenses.」
The risk of declines in the value of loans to and equity investments in business partners materialized through Endologix's bankruptcy filing and the recognition of ¥625 million in expenses, including an allowance for doubtful accounts relating to loans. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company disclosed that there were no material changes regarding the risk of declines in the value of loans to and equity investments in business partners. - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the six-month period ended [the second quarter]. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company disclosed that there were no material changes regarding the risk of declines in the value of loans to and equity investments in business partners. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three-month period ended [the first quarter]. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company disclosed that there were no material changes regarding the risk of declines in the value of loans to and equity investments in business partners. - FY2019First statedAnnual report
「These investment assets may affect the operating results and financial position of the Group due to deterioration in the financial condition of borrowers and declines in equity values.」
While securing the product pipeline through loans to and equity investments in business partners, a new risk relating to investment assets was disclosed, arising from deterioration in borrowers' financial condition and declines in equity values.