Credit Risk on Trade Receivables
First written in FY2017. 8 of 17 entries say "Worsened", first in FY2023-Q2. Latest entry: 2026-10-14.
The whole theme swung hardest in 2026: 18 of 64 companies on the "Worse" side.
- 2026-10-14WorsenedEarnings
「Increase in notes and accounts receivable and contract assets ¥923 million」
Operating receivables increased by ¥923 million, and the allowance for doubtful accounts also increased from ¥37.065 million at the previous fiscal year-end to ¥39.565 million. - FY2027-H1WorsenedAnnual report
「This was mainly attributable to increases of ¥923 million in notes and accounts receivable and contract assets, ¥391 million in merchandise, and ¥171 million in other current assets, partly offset by decreases of ¥269 million in cash and deposits and ¥207 million in electronically recorded monetary claims.」
Notes and accounts receivable and contract assets increased by ¥923 million, expanding the balance of operating receivables. The allowance for doubtful accounts also increased from ¥37.065 million to ¥39.565 million. - FY2026Trade receivables increased, but the allowance for doubtful accounts decreasedAnnual report
「The main factors included increases in notes receivable and accounts receivable, from ¥1,447 million to ¥2,055 million, an increase of ¥608 million, and in electronically recorded monetary claims, from ¥397 million to ¥653 million, an increase of ¥255 million.」
Although the balance of trade receivables increased significantly, the allowance for doubtful accounts on the consolidated balance sheet decreased from approximately ¥39.6 million at the end of the previous fiscal year to approximately ¥37.3 million, indicating different trends in the balance and the provision burden. - 2026-04-14WorsenedRevisions to earnings forecasts
「This was mainly due to increases of ¥405 million in cash and deposits, ¥608 million in notes and accounts receivable, ¥255 million in electronically recorded monetary claims and ¥339 million in merchandise, among other factors.」
Notes and accounts receivable increased by ¥608 million and electronically recorded monetary claims by ¥255 million, expanding the balance of operating receivables. - FY2026-H1WorsenedAnnual report
「This mainly reflected increases of ¥446 million in notes and accounts receivable and contract assets, ¥297 million in merchandise, and ¥115 million in other current assets.」
Notes receivable, accounts receivable and contract assets increased by ¥446 million, expanding the balance of trade receivables. The allowance for doubtful accounts also increased from ¥3,644 thousand at the end of the previous consolidated fiscal year to ¥4,746 thousand. - FY2025MitigatedAnnual report
「Provision for doubtful accounts 11,358 263」
The provision for doubtful accounts decreased from ¥11,358 thousand in the previous fiscal year to ¥263 thousand, easing the current-period expense burden related to concerns over the collection of trade receivables. - FY2025-H1MitigatedAnnual report
「Allowance for doubtful accounts △ 36,206 △ 4,554」
The allowance for doubtful accounts recorded under current assets decreased from ¥36,206 thousand at the end of the previous consolidated fiscal year to ¥4,554 thousand, reducing the allowance balance related to concerns over the collection of trade receivables. - FY2025-Q1WorsenedAnnual report
「Allowance for doubtful accounts △ 36,206 △ 37,654」
The balance of the allowance for doubtful accounts increased from ¥36,206 thousand at the end of the previous consolidated fiscal year to ¥37,654 thousand, expanding the allowance balance related to concerns over the collection of trade receivables. - FY2024The provision for doubtful accounts decreased, but the balance increasedAnnual report
「Provision for doubtful accounts 28,854 11,358 Allowance for doubtful accounts △ 24,023 △ 36,206」
The provision for doubtful accounts decreased from ¥28,854 thousand to ¥11,358 thousand, while the balance of the allowance for doubtful accounts increased from ¥24,023 thousand to ¥36,206 thousand. - FY2024-Q3The provision for doubtful accounts decreased, but the balance increasedAnnual report
「Provision for doubtful accounts 14,863 11,156 Allowance for doubtful accounts △ 24,023 △ 37,118」
For the cumulative third quarter, the provision for doubtful accounts decreased from ¥14,863 thousand in the same period of the previous year to ¥11,156 thousand, while the balance of the allowance for doubtful accounts increased from ¥24,023 thousand to ¥37,118 thousand. - FY2024-Q2MitigatedAnnual report
「Provision for doubtful accounts 8,273 △ 3,184」
The provision for doubtful accounts resulted in a reversal of ¥3,184 thousand, compared with a provision of ¥8,273 thousand in the same period of the previous year, easing the provision burden related to concerns over the collection of trade receivables. - FY2024-Q1MitigatedAnnual report
「Provision for doubtful accounts 7,837 △ 3,163」
The provision for doubtful accounts resulted in a reversal of ¥3,163 thousand, compared with a provision of ¥7,837 thousand in the same period of the previous year, easing the provision burden related to concerns over the collection of trade receivables. - FY2023WorsenedAnnual report
「Provision for doubtful accounts △1 28,854」
The provision for doubtful accounts increased from negative ¥1 thousand in the previous fiscal year to ¥28,854 thousand, increasing the provision burden related to concerns over the collection of trade receivables. - FY2023-Q3WorsenedAnnual report
「Provision for doubtful accounts 99 14,863」
The provision for doubtful accounts increased from ¥99 thousand in the same period of the previous year to ¥14,863 thousand, increasing the provision burden related to concerns over the collection of trade receivables. The balance of the allowance for doubtful accounts also increased from ¥254 thousand to ¥9,728 thousand. - FY2023-Q2WorsenedAnnual report
「Provision for doubtful accounts 79 8,273」
The provision for doubtful accounts increased from ¥79 thousand in the same period of the previous year to ¥8,273 thousand, increasing the provision burden related to concerns over the collection of trade receivables. - FY2019RestatedAnnual report
「Notes and accounts receivable—trade and electronically recorded monetary claims, which are trade receivables, are exposed to customers' credit risk.」
Reconfirms customer credit risk relating to notes receivable, accounts receivable and electronically recorded monetary claims. - FY2017First statedAnnual report
「Notes and accounts receivable—trade and electronically recorded monetary claims, which are trade receivables, are exposed to customers' credit risk.」
For notes receivable, accounts receivable and electronically recorded monetary claims, credit risk related to customers' contractual nonperformance and inability to collect is disclosed separately for the first time.