Customer Credit Deterioration and Receivables Collection Risk
First written in FY2016. 18 of 27 entries say "Mitigated", first in FY2019-Q1. Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026-H1MitigatedAnnual report
「Notes and accounts receivable and contract assets 37,631 36,203 Electronically recorded monetary claims 14,048 7,974」
The balance of trade receivables and other assets decreased from ¥51,679 million at the end of the previous fiscal year to ¥44,177 million. No changes to measures for managing customer credit deterioration or receivables collection risk were disclosed. - FY2025-H1MitigatedAnnual report
「Notes and accounts receivable and contract assets 53,932 38,807 Electronically recorded monetary claims 7,770 9,013」
Trade receivables and other assets decreased from ¥61,702 million at the end of the previous fiscal year to ¥47,820 million, while total assets decreased from ¥193,795 million to ¥189,289 million. The disclosure refers to a reduction in the balance of trade receivables rather than the occurrence of credit losses. - FY2024WorsenedAnnual report
「The total amount of the Group's trade receivables at the end of the fiscal year was ¥61,702 million, representing 31.8% of total assets. The Group is exposed to credit risk, under which losses may arise from deterioration in the creditworthiness or insolvency of customers.」
Trade receivables and other assets amounted to ¥61,702 million, representing 31.8% of total assets, and increased from the previous year's balance. Measures including approval of credit limits, collateral and guarantees, and receivables securitisation remain in place. - FY2024-Q3MitigatedAnnual report
「Total assets at the end of the third quarter increased by ¥29,970 million from the end of the previous fiscal year to ¥182,505 million. This was mainly due to increases in merchandise and finished goods and advances, despite a decrease in notes and accounts receivable and contract assets.」
The combined balance of notes and accounts receivable and contract assets and electronically recorded monetary claims decreased from ¥45,242 million at the end of the previous fiscal year to ¥42,668 million. The balance of trade receivables and other assets continues to decline. - FY2024-Q2MitigatedAnnual report
「Notes and accounts receivable and contract assets 38,101 34,586 Electronically recorded monetary claims 7,141 7,033」
The balance of trade receivables and other assets decreased from ¥45,242 million at the end of the previous fiscal year to ¥41,619 million. No changes to measures for managing customer credit risk were disclosed. - FY2024-Q1MitigatedAnnual report
「Total assets at the end of the first quarter increased by ¥8,756 million from the end of the previous fiscal year to ¥161,291 million. This was mainly due to increases in cash and deposits and advances, despite a decrease in notes and accounts receivable and contract assets.」
The combined balance of notes and accounts receivable and contract assets and electronically recorded monetary claims decreased from ¥45,242 million at the end of the previous fiscal year to ¥42,052 million at the end of the first quarter. The balance of trade receivables continues to decline. - FY2023-Q3MitigatedAnnual report
「Total assets at the end of the third quarter increased by ¥12,788 million from the end of the previous fiscal year to ¥145,023 million. This was mainly due to increases in cash and deposits and advances, despite decreases in notes and accounts receivable and contract assets and investment securities.」
The combined balance of notes and accounts receivable and contract assets and electronically recorded monetary claims decreased from ¥44,670 million at the end of the previous fiscal year to ¥39,765 million. The disclosure refers to a reduction in the balance of trade receivables and other assets, rather than the occurrence of credit losses. - FY2023-Q2MitigatedAnnual report
「Cash flows from operating activities amounted to income of ¥4,926 million, an increase of ¥6,792 million year on year. This was mainly due to the recognition of profit before income taxes and the decrease in trade receivables and contract assets, despite a decrease in accounts payable and other factors.」
The decrease in trade receivables and contract assets was cited as a factor contributing to the improvement in operating cash flow. The balance of trade receivables and other assets also decreased from ¥44,670 million at the end of the previous fiscal year to ¥37,395 million. - FY2023-Q1MitigatedAnnual report
「Total assets at the end of the first quarter decreased by ¥3,122 million from the end of the previous fiscal year to ¥129,112 million. This was mainly due to a decrease in notes and accounts receivable and contract assets, despite an increase in cash and deposits.」
Trade receivables and other assets decreased from a total of ¥44,670 million at the end of the previous fiscal year, comprising ¥35,184 million in notes and accounts receivable and ¥9,486 million in electronically recorded monetary claims, to a total of ¥33,539 million at the end of the first quarter, comprising ¥26,635 million in notes and accounts receivable and contract assets and ¥6,904 million in electronically recorded monetary claims. - FY2022-Q3Increase in the balance of trade receivables after the presentation changeAnnual report
「Notes and accounts receivable and contract assets － 34,053 Notes and accounts receivable 32,572 － Electronically recorded monetary claims 2,081 6,061」
Following the presentation change associated with the application of the revenue recognition accounting standard, the combined balance of notes and accounts receivable and contract assets and electronically recorded monetary claims was ¥40,114 million, up from ¥34,653 million at the end of the previous fiscal year. The impact of the presentation change should be considered when making a simple comparison. - FY2022-Q2Increase in the balance of trade receivables after the presentation changeAnnual report
「Notes and accounts receivable and contract assets － 31,847 Notes and accounts receivable 32,572 － Electronically recorded monetary claims 2,081 3,925」
Following the presentation change associated with the application of the revenue recognition accounting standard, the combined balance of notes and accounts receivable and contract assets and electronically recorded monetary claims was ¥35,772 million. This was an increase from the ¥34,653 million combined balance of notes and accounts receivable and electronically recorded monetary claims at the end of the previous fiscal year, although the presentation method had changed. - FY2022-Q1Decrease in trade receivables disclosedAnnual report
「Total assets at the end of the first quarter increased by ¥1,131 million from the end of the previous fiscal year to ¥121,090 million. This was mainly due to an increase in inventories, despite a decrease in trade receivables.」
Although a decrease in trade receivables was disclosed, the application of the revenue recognition accounting standard changed the presentation of “notes and accounts receivable” to “notes and accounts receivable and contract assets.” Accordingly, the impact of the presentation change must be considered when making a simple comparison of balances. - FY2021MitigatedAnnual report
「The total amount of the Group's trade receivables at the end of the fiscal year was ¥34,653 million, representing 28.9% of total assets. The Group is exposed to credit risk, under which losses may arise from deterioration in the creditworthiness or insolvency of customers. It cannot completely eliminate risks that may arise if receivables and other assets become uncollectible due to a liquidity crisis among customers caused by deteriorating economic conditions, a chain of corporate failures, or financial difficulties at a particular major credit customer, which could affect the Group's business results and financial position.」
The balance of trade receivables decreased from the previous fiscal year, and represented 28.9% of total assets. Credit approval, collateral and guarantees, receivables securitisation and other management measures remain in place. - FY2021-Q3MitigatedAnnual report
「Total assets at the end of the third quarter decreased by ¥611 million from the end of the previous fiscal year to ¥110,875 million. This was mainly due to a decrease in trade receivables, despite an increase in cash and deposits.」
Trade receivables decreased from ¥42,744 million at the end of the previous fiscal year, comprising ¥39,255 million in notes and accounts receivable and ¥3,489 million in electronically recorded monetary claims, to ¥34,657 million at the end of the third quarter, comprising ¥31,881 million and ¥2,776 million, respectively. The balance of trade receivables continues to decline. - FY2021-Q2MitigatedAnnual report
「Total assets at the end of the second quarter decreased by ¥1,025 million from the end of the previous fiscal year to ¥110,461 million. This was mainly due to a decrease in notes and accounts receivable, despite an increase in cash and deposits.」
Trade receivables, comprising notes and accounts receivable and electronically recorded monetary claims, decreased from ¥42,744 million at the end of the previous fiscal year to ¥37,787 million. This indicates a reduction in the balance of trade receivables rather than the occurrence of credit losses. - FY2021-Q1MitigatedAnnual report
「Total assets at the end of the first quarter increased by ¥171 million from the end of the previous fiscal year to ¥111,658 million. This was mainly due to an increase in cash and deposits, despite a decrease in trade receivables.」
Trade receivables decreased from a total of ¥42,744 million at the end of the previous fiscal year, comprising ¥39,255 million in notes and accounts receivable and ¥3,489 million in electronically recorded monetary claims, to ¥37,217 million at the end of the first quarter. The decrease in trade receivables was explicitly stated. - FY2020-Q3MitigatedAnnual report
「Total assets at the end of the third quarter decreased by ¥957 million from the end of the previous fiscal year to ¥111,603 million. This was mainly due to a decrease in notes and accounts receivable associated with the collection of receivables.」
The combined balance of notes and accounts receivable and electronically recorded monetary claims decreased from ¥45,983 million at the end of the previous fiscal year to ¥40,435 million at the end of the third quarter. The decrease associated with the collection of receivables was explicitly stated. - FY2020-Q2MitigatedAnnual report
「Total assets at the end of the second quarter decreased by ¥3,017 million from the end of the previous fiscal year to ¥109,543 million. This was mainly due to a decrease in notes and accounts receivable associated with the collection of receivables.」
The combined balance of notes and accounts receivable and electronically recorded monetary claims decreased from ¥45,983 million at the end of the previous fiscal year to a total of ¥44,527 million, comprising ¥41,958 million and ¥2,569 million, respectively. The decrease associated with the collection of receivables was explicitly stated. - FY2020-Q1MitigatedAnnual report
「Total assets at the end of the first quarter decreased by ¥1,250 million from the end of the previous fiscal year to ¥111,310 million. This was mainly due to a decrease in trade receivables, despite an increase in advances related to plants.」
Trade receivables decreased from a total of ¥45,983 million at the end of the previous fiscal year, comprising ¥43,327 million in notes and accounts receivable and ¥2,656 million in electronically recorded monetary claims, to ¥37,447 million at the end of the first quarter. The decrease in trade receivables was explicitly stated. - FY2019-Q3MitigatedAnnual report
「Notes and accounts receivable 39,970 32,959 Electronically recorded monetary claims 2,279 2,717」
The combined balance of notes and accounts receivable and electronically recorded monetary claims decreased from ¥42,249 million at the end of the previous fiscal year to ¥35,676 million at the end of the third quarter. No credit losses or changes to credit management measures were disclosed, but the balance of trade receivables has declined. - FY2019-Q2MitigatedAnnual report
「Cash flow from operating activities amounted to income of ¥7,047 million, an increase of ¥8,385 million year on year, due to the recording of income before taxes and other adjustments and a decrease in trade receivables.」
The total of notes and accounts receivable and electronically recorded monetary claims decreased from ¥42,249 million at the end of the previous consolidated fiscal year to ¥38,737 million. The decrease in trade receivables is explicitly identified as a factor in the improvement in cash flow from operating activities. - FY2019-Q1MitigatedAnnual report
「At the end of the first quarter of the current consolidated fiscal year, total assets decreased by ¥1,155 million from the end of the previous consolidated fiscal year to ¥101,223 million. This was mainly because collection of trade receivables progressed, despite an increase in advances paid accompanying increased operating transactions.」
Trade receivables decreased from ¥42,249 million, comprising notes and accounts receivable of ¥39,970 million and electronically recorded monetary claims of ¥2,279 million at the end of the previous consolidated fiscal year, to ¥39,554 million at the end of the first quarter. Progress in collecting trade receivables is explicitly noted, and the balance also declined. - FY2018-Q3Increase in trade receivables accompanying higher salesAnnual report
「At the end of the third quarter of the current consolidated fiscal year, total assets decreased by ¥7,292 million from the end of the previous consolidated fiscal year to ¥109,389 million. This was mainly because a decrease in advances paid related to plants following the recognition of purchases outweighed an increase in notes and accounts receivable accompanying higher net sales.」
Notes and accounts receivable increased from ¥35,944 million to ¥46,997 million, while trade receivables including electronically recorded monetary claims increased from ¥38,248 million to ¥49,331 million. The changes are explained as being associated with higher net sales, and no occurrence of credit losses or changes to credit management measures are described. - FY2018-Q2Increase in trade receivables accompanying higher salesAnnual report
「At the end of the second quarter of the current consolidated fiscal year, total assets increased by ¥18,978 million from the end of the previous consolidated fiscal year to ¥135,659 million. This was mainly because increases in notes and accounts receivable accompanying higher net sales and in advances paid related to plants outweighed a decrease in cash and deposits.」
Notes and accounts receivable increased from ¥35,944 million to ¥45,476 million, while trade receivables including electronically recorded monetary claims increased from ¥38,248 million to ¥47,121 million. The changes are explained as being associated with higher sales, and no changes to credit management measures are described. - FY2018-Q1Decrease in trade receivables accompanying lower salesAnnual report
「At the end of the first quarter of the current consolidated fiscal year, total assets decreased by ¥4,385 million from the end of the previous consolidated fiscal year to ¥112,296 million. This was mainly because decreases in cash and deposits and in notes and accounts receivable accompanying lower net sales outweighed increases in merchandise and finished goods and advances paid.」
Notes and accounts receivable decreased from ¥35,944 million to ¥34,879 million, while the balance including electronically recorded monetary claims decreased from ¥38,248 million to ¥37,179 million. The changes were attributable to lower sales, and no changes to credit management measures are described. - FY2017Increase in receivables balance and decline in ratioAnnual report
「At the end of the consolidated fiscal year, the total trade receivables of the company and its consolidated subsidiaries amounted to ¥38,249 million, accounting for 32.8% of total assets. The company is exposed to credit risk, under which losses may arise from deterioration in counterparties’ creditworthiness or business failures.」
Trade receivables increased from ¥37,580 million to ¥38,249 million, while their proportion of total assets declined from 39.7% to 32.8%. Measures including credit approval, collateral and guarantees, and receivables securitization continued. - FY2016First statedAnnual report
「At the end of the consolidated fiscal year, the total trade receivables of the company and its consolidated subsidiaries amounted to ¥37,580 million, accounting for 39.7% of total assets. The company is exposed to credit risk, under which losses may arise from deterioration in counterparties’ creditworthiness or business failures.」
The company also describes risk-mitigation measures including approval of credit limits and contract limits, collateral and guarantees, and the securitization of receivables.