Komori
Kokusai (7722) · FactWorsened

Recognition of the provision for doubtful accounts

First written in FY2022-Q2. 4 of 14 entries say "Worsened", first in FY2024. Latest entry: FY2026.

14entries
6years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseOtherFY2022-Q2 – FY2024-Q3MitigatedFY2025-H1 – FY2025WorsenedFY2026-H1 – FY20262021: 12022: 320222023: 320232024: 320242025: 220252026: 22026
Same theme, other companies
Changes in Allowance for Doubtful AccountsA theme 42 companies write about · 36 as a headwind · 1 as a tailwind

Kokusai moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).

The whole theme swung hardest in 2020: 4 of 19 companies on the "Worse" side.

6 other companies' latest entry also says "Worsened".

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 42 companies compared. The sentences above are computed from all 42.
Full recordFilings, disclosures and news, newest first
  1. FY2026WorsenedAnnual report

    「Provision for doubtful accounts expense 16,863 81,041」

    Provision for doubtful accounts expense increased from ¥16.863 million in the previous fiscal year to ¥81.041 million.
  2. 2026-05-15WorsenedResults

    「回収が長期化した売上債権に対して計上した貸倒引当金が増加(前連結会計年度末比8千3百万円資産の減少)したことが主たる要因であります。」

    回収長期化債権に対する貸倒引当金が増加し、貸倒引当金繰入額も前期の1,686万3千円から8,104万1千円へ増加した。
  3. FY2026-H1WorsenedAnnual report

    「Provision for doubtful accounts expense 12,483 94,307」

    Provision for doubtful accounts expense increased from ¥12.483 million in the previous interim period to ¥94.307 million.
  4. FY2025MitigatedAnnual report

    「Provision for doubtful accounts expense 134,072 16,863」

    Provision for doubtful accounts expense declined sharply from ¥134.072 million in the previous fiscal year to ¥16.863 million.
  5. FY2025-H1MitigatedAnnual report

    「Provision for doubtful accounts expense 166,637 12,483」

    Provision for doubtful accounts expense declined sharply from ¥166.637 million in the previous interim period to ¥12.483 million.
  6. FY2024WorsenedAnnual report

    「Provision for doubtful accounts expense 44,714 134,072」

    Provision for doubtful accounts expense increased from ¥44.714 million in the previous fiscal year to ¥134.072 million.
  7. FY2024-Q3Continued increase in provision for loan lossesAnnual report

    「Provision for doubtful accounts expense 124,890 178,751」

    Provision for doubtful accounts expense increased from ¥124.890 million in the same period of the previous year to ¥178.751 million.
  8. FY2024-Q2Increase in provision for doubtful accountsAnnual report

    「Provision for doubtful accounts expense 132,556 166,637」

    Provision for doubtful accounts expense increased from ¥132.556 million in the same period of the previous year to ¥166.637 million.
  9. FY2024-Q1Increase in provision for doubtful accountsAnnual report

    「Provision for doubtful accounts expense 80,823 136,148」

    Provision for doubtful accounts expense increased from ¥80.823 million in the same period of the previous year to ¥136.148 million.
  10. FY2023-Q3Provision for doubtful accounts expense increased year on year but decreased from the previous quarterAnnual report

    「Provision for doubtful accounts expense 69,270 124,890」

    Provision for doubtful accounts expense increased from ¥69.270 million in the same period of the previous year to ¥124.890 million, while declining from ¥132.556 million in the cumulative previous quarter.
  11. FY2023-Q2Increase in provision for doubtful accountsAnnual report

    「Provision for doubtful accounts expense 12,386 132,556」

    Provision for doubtful accounts expense increased from ¥12.386 million in the same period of the previous year to ¥132.556 million.
  12. FY2023-Q1Increase in provision for doubtful accountsAnnual report

    「Provision for doubtful accounts expense — 80,823」

    Provision for doubtful accounts expense of ¥80.823 million was recognized during the cumulative first quarter period. No such expense was recognized in the same period of the previous year.
  13. FY2022-Q3Increase in provision for doubtful accountsAnnual report

    「Provision for doubtful accounts expense 18,931 69,270」

    Provision for doubtful accounts expense increased from ¥18.931 million in the same period of the previous year to ¥69.270 million.
  14. FY2022-Q2First statedAnnual report

    「Provision for doubtful accounts expense — 12,386」

    Provision for doubtful accounts expense of ¥12.386 million was recognized during the cumulative second quarter period.
Moved together

"China segment: lower revenue and lower profit" moved the same way as this thread, in the same document, in 5 of its 14 moves.

533333★123456
  1. ★This thread
  2. 1China segment: lower revenue and lower profit5×
  3. 2Quarterly Performance: Lower Sales, Lower Profit and Shift into Loss3×
  4. 3Robust shipments of large-scale projects to North America3×
  5. 4Decrease in valuation difference due to a decline in the market value of shares held3×
  6. 5Decline in Sales and Ordinary Profit in the Japan (国際計測器) Segment3×
  7. 6Sluggish Orders for Materials Testing Machines for the Nuclear Industry3×

★ 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 It last moved in the Results of 2026-05-15: "Worsened".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.