Bad-debt risk involving overseas agents and other customers
First written in FY2019. 6 of 11 entries say "Materialised", first in FY2019. Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026MaterialisedAnnual report
「Provision for allowance for doubtful accounts △ 0 10」
The provision for allowance for doubtful accounts to cover declines in customers' ability to pay and other factors changed from a reversal in the previous fiscal year to a ¥10 thousand provision in the current fiscal year. The impact of collection risk was also recorded in the current fiscal year. - FY2026-H1MaterialisedAnnual report
「Provision for allowance for doubtful accounts 708 〃 1,144 〃」
The provision for allowance for doubtful accounts increased from ¥708 thousand in the same period of the previous year to ¥1.144 million, and the impact of collection risk arising from declines in customers' ability to pay and other factors was also recorded during the current interim consolidated accounting period. - FY2024MitigatedAnnual report
「Provision for allowance for doubtful accounts 7 △ 12」
The provision for allowance for doubtful accounts changed from ¥7 thousand in the previous fiscal year to a negative ¥12 thousand, indicating a reversal relating to collection risk arising from declines in customers' ability to pay and other factors. - FY2022MitigatedAnnual report
「This was attributable mainly to decreases of ¥7.196 million in the provision for allowance for doubtful accounts, ¥2.764 million in commitment fees and ¥1.653 million in other expenses.」
The provision for allowance for doubtful accounts and other expenses decreased from the previous fiscal year, bringing non-operating expenses to ¥26.104 million. Collection risk arising from deterioration in customers' financial condition continues to be disclosed. - FY2022-Q3MitigatedAnnual report
「Provision for allowance for doubtful accounts 3,763 △ 2,170」
The provision for allowance for doubtful accounts decreased from ¥3.763 million in the same cumulative period of the previous year to a negative ¥2.170 million in the current period, indicating a reversal in the amount associated with collection risk arising from declines in customers' ability to pay and other factors. - FY2022-Q1MitigatedAnnual report
「Provision for allowance for doubtful accounts － △ 3,908」
The provision for allowance for doubtful accounts for the three-month period of the first quarter of the current consolidated fiscal year was negative ¥3.908 million, indicating a reversal of provisions recorded through the previous fiscal year. - FY2021MaterialisedAnnual report
「Provision for allowance for doubtful accounts amounted to ¥6.539 million.」
The company recorded ¥6.539 million as a provision for allowance for doubtful accounts during the current fiscal year in response to collection risk arising from declines in customers' ability to pay and other factors. - FY2021-Q3MaterialisedAnnual report
「Provision for allowance for doubtful accounts 3,763」
The company recorded ¥3.763 million as a provision for allowance for doubtful accounts during the nine-month period of the third quarter of the current consolidated fiscal year in response to collection risk arising from declines in customers' ability to pay and other factors. - FY2021-Q2MaterialisedAnnual report
「Provision for allowance for doubtful accounts 2,868」
The company recorded ¥2.868 million as a provision for allowance for doubtful accounts during the six-month period of the current fiscal year, with the impact of collection risk arising from declines in customers' ability to pay becoming additionally evident. - FY2020ReframedAnnual report
「If the financial condition of customers deteriorates and their ability to pay declines in the future, the company may need to make additional provisions or incur bad debt losses.」
The scope of disclosure expanded from the previous focus on allowances for doubtful accounts relating to overseas distributors to the risk of collecting trade receivables resulting from deterioration in the financial condition and payment capacity of customers generally. - FY2019MaterialisedAnnual report
「The company also recorded an allowance for doubtful accounts relating to overseas distributors, resulting in ¥61.718 million (73.7% decrease year on year)」
The company recorded an allowance for doubtful accounts relating to overseas distributors, disclosing it as one of the factors behind operating profit of ¥61.718 million.