Risk of losses when guarantees of liabilities to affiliated companies are called
First written in FY2018. 26 of 31 entries say "Worsened", first in FY2019-Q3. Latest entry: 2026-11-11.
Nankai Plywood moved to the "Worse" side of this theme in 2018.
1 other company's latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥1,289 million. Accordingly, the company recorded an additional ¥259 million provision for doubtful accounts against ROLKEM SAS's negative net worth during the fiscal year.」
ROLKEM SAS's negative net worth and cumulative allowance for doubtful accounts expanded to ¥1,289 million, while the working-capital loan also reached €10 million. - FY2026-H1WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €10 million working-capital loan as of the end of September 2025. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥1,108 million. Accordingly, the company recorded an additional ¥63 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥79 million. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥1,108 million.」
The loan to ROLKEM SAS was €10 million, while its negative net worth and cumulative allowance for doubtful accounts expanded to ¥1,108 million. - FY2025-H1WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €8 million working-capital loan as of the end of September 2024. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥1,006 million. Accordingly, the company recorded an additional ¥92 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥160 million. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥1,006 million.」
The loan to ROLKEM SAS was €8 million, while its negative net worth and cumulative allowance for doubtful accounts expanded to ¥1,006 million. - FY2024WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €8 million working-capital loan as of the end of March 2024. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥845 million.」
The loan to ROLKEM SAS was €8 million, its negative net worth was ¥845 million, and the cumulative allowance for doubtful accounts also expanded to ¥845 million. The outstanding guarantee for NP ROLPIN SAS was ¥1,142.68 million. - FY2024-Q3WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €8 million working-capital loan as of the end of December 2023. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥792 million. Accordingly, the company recorded an additional ¥45 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥154 million. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥792 million.」
The loan to ROLKEM SAS was €8 million, while its negative net worth and cumulative allowance for doubtful accounts expanded to ¥792 million. - FY2024-Q2WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €7 million working-capital loan as of the end of September 2023. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥747 million. Accordingly, the company recorded an additional ¥69 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥108 million. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥747 million.」
ROLKEM SAS's negative net worth and cumulative allowance for doubtful accounts expanded to ¥747 million, and the company recorded an additional ¥69 million provision for doubtful accounts. - FY2024-Q1WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €7 million working-capital loan as of the end of June 2023. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥678 million. Accordingly, the company recorded an additional ¥39 million provision for doubtful accounts against ROLKEM SAS's negative net worth. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥678 million.」
ROLKEM SAS's negative net worth expanded from ¥638 million at the end of the previous fiscal year to ¥678 million, and an additional provision for doubtful accounts was recorded. - FY2023WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €7 million working-capital loan as of the end of March 2023. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥638 million.」
The working-capital loan to ROLKEM SAS was €7 million, its negative net worth was ¥638 million, and the cumulative allowance for doubtful accounts also increased to ¥638 million. - FY2023-Q3WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €7 million working-capital loan as of the end of December 2022. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥594 million. Accordingly, the company recorded an additional ¥39 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥130 million. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥594 million.」
The working-capital loan to ROLKEM SAS was €7 million, while its negative net worth expanded to ¥594 million and the cumulative allowance for doubtful accounts also reached ¥594 million. - FY2023-Q2WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €5 million working-capital loan as of the end of September 2022. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥554 million. Accordingly, the company recorded an additional ¥37 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥90 million.」
ROLKEM SAS's negative net worth expanded to ¥554 million, and the cumulative allowance for doubtful accounts also reached ¥554 million. - FY2023-Q1WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €5 million working-capital loan as of the end of June 2022. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥516 million. Accordingly, the company recorded an additional ¥52 million provision for doubtful accounts against ROLKEM SAS's negative net worth. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥516 million.」
ROLKEM SAS's negative net worth expanded from ¥432 million at the end of the previous fiscal year to ¥516 million, and the company recorded an additional ¥52 million provision for doubtful accounts. - FY2022WorsenedAnnual report
「Fiscal year ended 31 March 2022 NP ROLPIN SAS | ¥956.9 million | Borrowings from financial institutions」
The outstanding guarantee for NP ROLPIN SAS increased from ¥908.6 million in the previous fiscal year to ¥956.9 million, increasing the company's exposure to losses from the performance of guarantees. - FY2022-Q3WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €5 million working-capital loan as of the end of December 2021. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥432 million. Accordingly, the company recorded an additional ¥2 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥74 million.」
ROLKEM SAS's negative net worth expanded from ¥429 million in the previous quarter to ¥432 million, and the company recorded an additional ¥2 million provision for doubtful accounts. - FY2022-Q2WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €5 million working-capital loan as of the end of September 2021. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥429 million. Accordingly, the company recorded an additional ¥29 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥71 million. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥429 million.」
ROLKEM SAS's negative net worth expanded from ¥400 million in the previous quarter to ¥429 million, and the company recorded an additional ¥29 million provision for doubtful accounts. - FY2022-Q1WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €5 million working-capital loan as of the end of June 2021. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥400 million. Accordingly, the company recorded an additional ¥42 million provision for doubtful accounts against ROLKEM SAS's negative net worth. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥400 million.」
ROLKEM SAS's negative net worth expanded from ¥357 million to ¥400 million, and the cumulative allowance for doubtful accounts also reached ¥400 million. - FY2021WorsenedAnnual report
「ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥357 million. Accordingly, the company recorded an additional ¥59 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥116 million.」
ROLKEM SAS's negative net worth expanded from ¥298 million to ¥357 million, and the cumulative allowance for doubtful accounts also reached ¥357 million. - FY2021-Q3WorsenedAnnual report
「ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥298 million. Accordingly, the company recorded an additional ¥24 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥57 million. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥298 million.」
ROLKEM SAS's negative net worth expanded from ¥274 million in the previous quarter to ¥298 million, and the allowance for doubtful accounts also increased. The working-capital loan reached €5 million. - FY2021-Q2WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €4 million working-capital loan as of the end of September 2020. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥274 million. Accordingly, the company recorded an additional ¥18 million provision for doubtful accounts against ROLKEM SAS's negative net worth, bringing the total additional provision recorded during the fiscal year to ¥33 million.」
ROLKEM SAS's negative net worth expanded to ¥274 million, and the cumulative allowance for doubtful accounts also reached ¥274 million. - FY2021-Q1WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €4 million working-capital loan as of the end of June 2020. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥256 million. Accordingly, the company recorded an additional ¥14 million provision for doubtful accounts against ROLKEM SAS's negative net worth. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥256 million.」
ROLKEM SAS's negative net worth expanded from ¥241 million in the previous quarter to ¥256 million, and the cumulative allowance for doubtful accounts also reached ¥256 million. - FY2020WorsenedAnnual report
「ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥241 million. Accordingly, the company recorded an additional ¥19 million provision for doubtful accounts against ROLKEM SAS's negative net worth.」
ROLKEM SAS's negative net worth expanded from ¥222 million to ¥241 million, and the cumulative allowance for doubtful accounts also reached ¥241 million. The outstanding guarantee for NP ROLPIN SAS was ¥239 million. - FY2020-Q3WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €4 million working-capital loan as of the end of December 2019. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥222 million. Accordingly, the company recorded an additional ¥22 million provision for doubtful accounts against ROLKEM SAS's negative net worth. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥222 million.」
ROLKEM SAS's negative net worth expanded from ¥200 million in the previous quarter to ¥222 million, and the company recorded an additional ¥22 million provision for doubtful accounts. - FY2020-Q2WorsenedAnnual report
「The company also provided ROLKEM SAS, a wholly owned subsidiary of NP ROLPIN SAS, with a €4 million working-capital loan as of the end of September 2019. ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥200 million. Accordingly, the company recorded an additional ¥14 million provision for doubtful accounts against ROLKEM SAS's negative net worth. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥200 million.」
ROLKEM SAS's negative net worth expanded from ¥180 million in the previous quarter to ¥200 million, and the company recorded an additional ¥14 million provision for doubtful accounts. - FY2020-Q1RestatedAnnual report
「ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥180 million. Accordingly, the company recorded an additional ¥5 million reversal of the provision for doubtful accounts against ROLKEM SAS's negative net worth. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥180 million.」
ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥180 million and an allowance for doubtful accounts of ¥180 million. - FY2019MitigatedAnnual report
「Guaranteed company | NP ROLPIN SAS | ¥31.14 million | Borrowings from financial institutions」
The outstanding guarantee for NP ROLPIN SAS declined from ¥577 million in the previous fiscal year to ¥31 million, and no provision for losses on guarantees remained at the end of the current fiscal year. Separately, a risk of loan losses arose in connection with loans to an affiliated company. - FY2019-Q3WorsenedAnnual report
「ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥187 million. Accordingly, the company recorded an additional ¥20 million provision for doubtful accounts against ROLKEM SAS's negative net worth. As a result, the allowance for doubtful accounts recorded against loans to the company totaled ¥187 million.」
ROLKEM SAS continued to face difficulty achieving its profit plan because its major customers brought production in-house and raw material prices increased, resulting in negative net worth of ¥187 million and an additional ¥20 million provision for doubtful accounts. - FY2019-Q2Reversal of provision for losses on guarantees and transition to recording an allowance for doubtful accountsAnnual report
「The company had recorded a ¥149 million provision for losses on guarantees against ROLKEM SAS's negative net worth. However, after the company newly provided ROLKEM SAS with a €4 million loan to fund repayment, ROLKEM SAS completed repayment of its borrowings to NP ROLPIN SAS. As a result, the company recorded ¥149 million in income from the reversal of the provision for losses on guarantees and recorded a ¥166 million provision for doubtful accounts on its loan to ROLKEM SAS, equivalent to the amount of ROLKEM SAS's negative net worth as of the end of September 2018.」
The company reversed the ¥149 million provision for losses on guarantees following repayment of ROLKEM SAS's borrowings, while recording a ¥166 million provision for doubtful accounts related to the loan provided to fund the repayment. - FY2018MaterialisedAnnual report
「To prepare for losses arising from the future performance of guarantees, the company records estimated losses after taking into account the assets and other circumstances of the guaranteed parties.」
The company disclosed guarantee balances of ¥577 million for its French subsidiary and other entities and recorded a ¥137 million provision for losses on guarantees.