Credit Risk Related to Trade Receivables and Loans
First written in FY2017. 1 of 3 entries say "Materialised", first in FY2025. Latest entry: FY2026.
Vt Holdings moved to the "Worse" side of this theme in 2025, 3 years after the typical company in this theme (2022).
The whole theme swung hardest in 2023: 8 of 30 companies on the "Worse" side.
4 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Balance at 31 March 2026 △1 △1,695 △149 △1,845」
The allowance for doubtful accounts increased from ¥1,379 million in the previous fiscal year to ¥1,845 million, reflecting the expansion of provisions to address credit risk. - FY2025MaterialisedAnnual report
「In addition, impairment losses on fixed assets related to unprofitable stores, impairment of goodwill and provisions for doubtful receivables were recorded in selling, general and administrative expenses and other expenses, totaling ¥1,339 million.」
Provisions for doubtful receivables and other items actually arose. The balance of the allowance for doubtful accounts also increased from ¥854 million in the previous fiscal year to ¥1,379 million. - FY2017First statedAnnual report
「Notes and accounts receivable, which are operating receivables, lease receivables and lease investment assets are exposed to customers’ credit risk. The Group also provides loans to business partners and other entities and is exposed to credit risk in this respect.」
The disclosure describes the credit risk associated with operating receivables, lease receivables and loans arising from customers’ and business partners’ contract defaults or deteriorating financial condition.