Customers’ bad-debt risk
First written in FY2016. 21 of 22 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 18 of 64 companies on the "Worse" side.
- FY2025-H1RestatedAnnual report
「No new business or other risks arose during the six months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no additional occurrences or material changes in the risk of customer defaults. - FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no additional occurrences or material changes in the risk of customer defaults. - FY2023-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new occurrences or material changes in the risk of customer defaults. - FY2022-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new occurrences or material changes in the risk of customer defaults. - FY2022-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no additional occurrences or material changes in the risk of customer defaults. - FY2021RestatedAnnual report
「To prepare for losses from bad debts on receivables, the Group records an allowance for doubtful accounts based on historical default rates for ordinary receivables and on individual assessments of collectibility for specific receivables, such as receivables at risk of default. However, if a major business partner becomes insolvent, bad debt losses substantially exceeding the allowance for doubtful accounts may arise, potentially affecting the Group's operating results and financial position.」
While the Group manages credit risk through allowances for doubtful accounts and credit limits, the residual risk of a major business partner's insolvency has been reconfirmed. - FY2021-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no additional occurrences or material changes in the risk of customer defaults. - FY2021-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no additional occurrences or material changes in the risk of customer defaults. - FY2020RestatedAnnual report
「To prepare for losses from bad debts on receivables, the Group records an allowance for doubtful accounts based on historical default rates for ordinary receivables and on individual assessments of collectibility for specific receivables, such as receivables at risk of default.」
Credit management through allowances for doubtful accounts and the setting of credit limits for individual business partners has been reconfirmed. - FY2020-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no additional occurrences or material changes in the risk of customer defaults. - FY2020-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no additional occurrences or material changes in the risk of customer defaults. - FY2019-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new occurrences or material changes in the risk of customer defaults. - FY2019-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new occurrences or material changes in the risk of customer defaults. - FY2019-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new occurrences or material changes in the risk of customer defaults. - FY2018-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new occurrences or material changes in the risk of customer defaults. - FY2018-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no additional occurrences or material changes in the risk of customer defaults. - FY2018-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new occurrences or material changes in the risk of customer defaults. - FY2017RestatedAnnual report
「To prepare for losses from bad debts on receivables, the Group records an allowance for doubtful accounts based on historical default rates and other factors. Under its credit management system, it also takes measures to mitigate credit risk, such as setting credit limits for individual business partners. However, if a major business partner becomes insolvent, bad debt losses substantially exceeding the allowance for doubtful accounts may arise, potentially affecting the Group's operating results and financial position.」
While measures involving allowances for doubtful accounts and credit limits are described, the residual risk of a major business partner's insolvency is reiterated. - FY2017-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no additional occurrences or material changes in the risk of customer defaults. - FY2017-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no additional occurrences or material changes in the risk of customer defaults. - FY2017-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no material changes in the risk of customer defaults. - FY2016First statedAnnual report
「If a major business partner becomes insolvent, bad debt losses substantially exceeding the allowance for doubtful accounts may arise, potentially affecting the Group's operating results and financial position.」
Although credit management systems, including the setting of credit limits, are in place, the insolvency of a major business partner remains a residual risk.