Bad debt losses due to deterioration in counterparties’ creditworthiness or business failure
First written in FY2016. 21 of 25 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 7 of 30 companies on the "Worse" side.
3 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Loss on bad debts related to affiliated companies — 90」
The company recognized ¥90 million in loss on bad debts related to affiliated companies as an extraordinary loss, indicating that measures concerning bad debts on receivables from affiliated companies actually arose for the full fiscal year. - 2026-05-15MitigatedRevisions to earnings forecasts
「当期純利益の増加については、特別損益において、関係会社貸倒引当金繰入額が減少したことによります。」
関係会社貸倒引当金繰入額の減少により、貸倒れ対応による個別当期純利益への損益影響が前期より低減したことが記載されている。 - FY2026-H1MaterialisedAnnual report
「Provision for bad debts related to affiliated companies 0 90」
The company recognized ¥90 million in provision for bad debts related to affiliated companies as an extraordinary loss, indicating that measures concerning bad debts on receivables from affiliated companies actually arose. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2024-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2023RestatedAnnual report
「The company conducts sufficient credit management, including setting credit limits for each customer, but there is a risk that the collection of receivables could become difficult due to deterioration in customers' creditworthiness, business failures or other factors.」
While conducting credit management, the company reiterates the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2022RestatedAnnual report
「The company conducts sufficient credit management, including setting credit limits for each customer, but there is a risk that the collection of receivables could become difficult due to deterioration in customers' creditworthiness, business failures or other factors. Because a large proportion of the company's trade receivables is related to the construction industry, a construction downturn could result in substantial bad debt expenses due to deterioration in customers' creditworthiness or business failures, which could affect the group's operating results.」
While conducting credit management, the company reiterates the risks of deterioration in creditworthiness, business failures and bad debts associated with its construction-related receivables. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the fiscal year, there were no major risk events that management recognizes could have a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business situation, accounting situation and other matters described in this quarterly report, and there were no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no major risk events or material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company concludes that there have been no major risk events or material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter of the fiscal year, there were no major risk events that management recognizes could have a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business situation, accounting situation and other matters described in this quarterly report, and there were no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no major risk events or material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter of the fiscal year, there were no major risk events that management recognizes could have a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business situation, accounting situation and other matters described in this quarterly report, and there were no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no major risk events or material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2021-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company concludes that there have been no major risk events or material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2020-Q3RestatedAnnual report
「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2020-Q2RestatedAnnual report
「During the six-month period ended in the second quarter, there were no material changes in the matters concerning the business and accounting conditions described in this quarterly securities report that could materially affect investors' decisions, nor in the business and other risks described in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2020-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2019RestatedAnnual report
「The company conducts sufficient credit management, including setting credit limits for each customer, but there is a risk that the collection of receivables could become difficult due to deterioration in customers' creditworthiness, business failures or other factors.」
While conducting credit management, including setting credit limits, the company reiterates the risk of bad debts due to deterioration in creditworthiness or business failures. - FY2019-Q3RestatedAnnual report
「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2018RestatedAnnual report
「The company conducts sufficient credit management, including setting credit limits for each customer, but there is a risk that the collection of receivables could become difficult due to deterioration in customers' creditworthiness, business failures or other factors.」
While conducting credit management, including setting credit limits, the company reiterates the risk of bad debts due to deterioration in customers' creditworthiness or business failures. - FY2018-Q3RestatedAnnual report
「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risks of deterioration in customers' creditworthiness, business failures and bad debts. - FY2018-Q2RestatedAnnual report
「During the six-month period ended in the second quarter, there were no material changes in the matters concerning the business and accounting conditions described in this quarterly securities report that could materially affect investors' decisions, nor in the business and other risks described in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risks of deterioration in customers' creditworthiness, business failures and bad debts. - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risks of deterioration in customers' creditworthiness, business failures and bad debts. - FY2017-Q3RestatedAnnual report
「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
The company states in its overall assessment that there have been no material changes concerning the risks of deterioration in customers' creditworthiness, business failures and bad debts. - FY2016First statedAnnual report
「There is a risk that the collection of receivables could become difficult due to deterioration in customers' creditworthiness, business failures or other factors. Because a large proportion of the company's trade receivables is related to the construction industry, a construction downturn could result in substantial bad debt expenses due to deterioration in customers' creditworthiness or business failures.」
Given the large amount of receivables related to the construction industry, the company identifies deterioration in customers' creditworthiness, business failures and bad debt expenses as risks.