Counterparty Credit and Receivables Collection Risk
First written in FY2016. 5 of 7 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 21 of 69 companies on the "Worse" side.
- FY2026AdvancedAnnual report
「To provide for losses from bad debts on receivables, the Group records the estimated uncollectible amount for general receivables based on the historical bad debt rate, and individually assesses the collectibility of specific receivables, such as receivables at risk of default. If the financial condition and other circumstances of business partners deteriorate in the future and their payment capacity declines, additional provision may be required or bad debt losses may arise.」
The company explicitly identifies the existing credit sales and receivables-collection risks, the use of historical bad debt rates and individual collectibility assessments, and the possibility of additional provisions. - FY2025RestatedAnnual report
「The Group conducts credit sales with numerous business partners. The Group collects credit information and regularly reviews credit limits to mitigate credit risk, but unexpected events such as a business partner's bankruptcy could cause problems in collecting receivables and affect its results.」
The company continues to address the credit and receivables-collection risks associated with credit sales by collecting credit information and reviewing credit limits. - FY2022RestatedAnnual report
「The Group conducts credit sales with numerous business partners. The Group collects credit information and regularly reviews credit limits to mitigate credit risk, but unexpected events such as a business partner's bankruptcy could cause problems in collecting receivables and affect its results.」
The company continues to address the credit and receivables-collection risks associated with credit sales by collecting credit information and reviewing credit limits. - FY2019RestatedAnnual report
「We conduct credit sales with numerous business partners. We collect credit information and regularly review credit limits to mitigate credit risk, but unexpected events such as a business partner's bankruptcy could cause problems in collecting receivables and affect our results.」
The company continues to address the credit and receivables-collection risks associated with credit sales by collecting credit information and reviewing credit limits. - FY2018RestatedAnnual report
「We conduct credit sales with numerous business partners. We collect credit information and regularly review credit limits to mitigate credit risk, but unexpected events such as a business partner's bankruptcy could cause problems in collecting receivables and affect our results.」
The company continues to address the credit and receivables-collection risks associated with credit sales by collecting credit information and reviewing credit limits. - FY2017RestatedAnnual report
「We conduct credit sales with numerous business partners. We collect credit information and regularly review credit limits to mitigate credit risk, but unexpected events such as a business partner's bankruptcy could cause problems in collecting receivables and affect our results.」
The company reiterates the credit and receivables-collection risks associated with credit sales and the measures taken by collecting credit information and reviewing credit limits. - FY2016First statedAnnual report
「We conduct credit sales with numerous business partners. We collect credit information and regularly review credit limits to mitigate credit risk, but unexpected events such as a business partner's bankruptcy could cause problems in collecting receivables and affect our results.」
The company recognizes credit risk associated with credit sales and addresses it by collecting credit information and reviewing credit limits.