Komori
Kokusai (7722) · RiskWorsened

Customer Credit Risk Associated with Trade Receivables

First written in FY2019. 1 of 4 entries say "Mitigated", first in FY2020. Latest entry: FY2026.

4entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2019MitigatedFY2020RestatedFY20242019: 120192020: 120202021: 020212022: 020222023: 020232024: 120242025: 020252026: 12026
Same theme, other companies
Credit Risk Management for Business PartnersA theme 1032 companies write about · 1057 as a headwind · 18 as a tailwind

The whole theme swung hardest in 2026: 19 of 67 companies on the "Worse" side.

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 193 companies compared. The sentences above are computed from all 193.Comparing 200 of the theme's 1077 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026WorsenedAnnual report

    「The main factor was an increase in the allowance for doubtful accounts recognized for trade receivables with prolonged collection periods, resulting in an ¥83 million decrease in assets from the end of the previous consolidated fiscal year.」

    The allowance for doubtful accounts for trade receivables with prolonged collection periods increased by ¥83 million from the end of the previous fiscal year, and the credit risk on trade receivables was described as having materialized through the increase in the allowance.
  2. FY2024RestatedAnnual report

    「The Group’s business is based on make-to-order production, and many of its major customers are large companies and government agencies with sound financial positions. In transactions with overseas companies, the Group generally uses letters of credit, and therefore recognizes credit risk as low.」

    The explanation that credit risk on trade receivables is considered low, based on transactions with large companies and government agencies and the use of letters of credit in overseas transactions, remains included.
  3. FY2020MitigatedAnnual report

    「The Group’s business is based on make-to-order production, and many of its major customers are large companies and government agencies with sound financial positions. In transactions with overseas companies, the Group generally uses letters of credit, and therefore recognizes credit risk as low.」

    An additional explanation was included stating that credit risk on trade receivables is considered low based on customer characteristics and the use of letters of credit in overseas transactions.
  4. FY2019First statedAnnual report

    「Trade notes and accounts receivable are exposed to customers’ credit risk. To address this risk, the Group sets credit limits for each customer based on transaction amounts in accordance with its credit management rules and monitors collection status regularly.」

    Customer credit risk is recognized for trade notes and accounts receivable, with customer-specific credit limits and regular monitoring of collection status.
Moved together

"Robust shipments of large-scale projects to North America" moved the same way as this thread, in the same document, in 2 of its 4 moves.

22★12
  1. ★This thread
  2. 1Robust shipments of large-scale projects to North America2×
  3. 2High Overseas Sales and Dependence on Asian Markets2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Kokusai's next results are scheduled for 2026-11-09. Read the earnings preview
News
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