Collection risk arising from credit extended to business partners
First written in FY2017. 17 of 28 entries say "Restated". Latest entry: 2026-11-13.
The whole theme swung hardest in 2023: 11 of 43 companies on the "Worse" side.
4 other companies' latest entry also says "Materialised".
- 2026-11-13MaterialisedResults
「なお、Ａ社は案件１の実施を目的として設立された特別目的会社であります。」
取引先の資金・回収リスクについて、Ａ社の支払留保と債権回収不能見込みが明示され、3,123百万円の貸倒引当金繰入額が計上された。 - FY2027-H1MaterialisedAnnual report
「With respect to the receivable held by the Company from the project owner (hereinafter, “Company A”) in connection with Project 1, the Company has been unable to confirm receipt of payment after the payment due date in September 2026 had passed. ... The Company recorded ¥3,123 million, equivalent to the full amount expected to be uncollectible, as an allowance for doubtful accounts under extraordinary losses. ... The Company recorded ¥719 million as a loss on fulfillment of guarantee obligations under extraordinary losses, representing the amount claimed under a bank guarantee.」
For the renewable energy power plant construction project, the receivable remained uncollected after the payment due date, and an allowance for doubtful accounts was recorded for the full amount of the receivable. In a separate project, the Company received a claim under a bank guarantee and recorded a loss on fulfillment of guarantee obligations of ¥719 million. - FY2026MitigatedAnnual report
「In addition, to establish and strengthen our framework for managing transaction-related risks, we established the Rules for Establishing the Risk Assessment Committee, appointed an executive responsible for risk management, and established the Risk Assessment Committee.」
Regarding credit and collection risk, the company explicitly describes a review and monitoring framework for large transactions and other matters involving the executive responsible for risk management and the Risk Assessment Committee, in addition to its existing rules and collateral checks. - 2026-05-30WorsenedGeneral Meetings of Shareholders
「連結貸借対照表に計上した長期未収入金 6,180百万円 上記債権に対して計上した貸倒引当金 5,833百万円」
長期未収入金および対応する貸倒引当金の残高を開示している。前回の中間期開示から残高が増加している。 - FY2026-H1Continued decrease in long-term other receivables and allowance for doubtful accountsAnnual report
「Long-term other receivables 5,362 5,056 Allowance for doubtful accounts △5,326 △5,211」
From the end of the previous fiscal year, long-term other receivables decreased from ¥5,362 million to ¥5,056 million, while the allowance for doubtful accounts decreased from ¥5,326 million to ¥5,211 million. - FY2025-H1Decrease in long-term other receivables and allowance for doubtful accountsAnnual report
「Long-term other receivables 8,492 5,698 Allowance for doubtful accounts △5,433 △5,204」
From the end of the previous fiscal year, long-term other receivables decreased from ¥8,492 million to ¥5,698 million, while the allowance for doubtful accounts corresponding to the long-term other receivables decreased from ¥5,433 million to ¥5,204 million. - FY2024-Q3WorsenedAnnual report
「Regarding the initial matter, the company received an interim investigation report on 15 January 2024. ... As of the end of the previous consolidated fiscal year, the company determined that it was necessary to record an allowance for doubtful accounts of ¥3,916 million against long-term other receivables of ¥4,453 million.」
Regarding credit and collection risk arising from the unauthorized transfer of collateral assets, the company received an interim investigation report and determined that an allowance for doubtful accounts of ¥3,916 million was necessary against long-term other receivables of ¥4,453 million. - FY2024-Q2MaterialisedAnnual report
「On 8 November 2023, the company established an external investigation committee in connection with a matter in which it was discovered that some of the collateral assets received to secure long-term other receivables from a specific supplier in relation to a solar power generation (mega-solar) project had been transferred without the company's consent.」
Regarding credit and collection risk arising from the unauthorized transfer of collateral assets, the matter has progressed to an investigation by an external investigation committee. This has also led to a reassessment of the recoverability of long-term other receivables and the recognition of an allowance for doubtful accounts. - FY2024-Q1RestatedAnnual report
「During the first three months of the consolidated fiscal year, there were no material changes concerning matters described in the quarterly securities report that could materially affect investors' decisions, or to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2023RestatedAnnual report
「The Group extends credit to business partners in the form of trade receivables, advances, other receivables, loans, guarantees and other credit. For trade credit, it has established its Trading Regulations, clarified tiered authorization levels, and involved the Accounting Department in administration. It also conducts appropriate risk management for other forms of credit in accordance with its Authority and Approval Standards.」
The company continues to recognize collection risk arising from credit extension and also describes its assessment of the recoverability of long-term other receivables based on repayment plans and collateral assets. - FY2023-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 that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2023-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2022-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2021-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2021-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2021-Q1RestatedAnnual report
「During the first three months of the consolidated fiscal year, there were no material changes concerning matters described in the quarterly securities report that could materially affect investors' decisions, or to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2020MitigatedAnnual report
「For trade credit, the company has established its Trading Regulations, clarified tiered authorization levels, and involved the Accounting Department in administration. It also conducts appropriate risk management for other forms of credit in accordance with its Authority and Approval Standards.」
The company continues to recognize collection risk arising from credit extension, while describing specific management measures including the Trading Regulations, tiered authorization levels, and the involvement of the Accounting Department. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2019RestatedAnnual report
「We extend credit to business partners in the form of trade receivables, advances, loans, guarantees and other credit. If these business partners become unable to pay, our business results and financial condition may be adversely affected.」
The company continues to identify as a risk the credit extended to business partners and the potential impact on business results and financial condition if they become unable to pay. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2018RestatedAnnual report
「We extend credit to business partners in the form of trade receivables, advances, loans, guarantees and other credit. If these business partners become unable to pay, our business results and financial condition may be adversely affected.」
The company continues to identify as a risk the credit extended to business partners and the potential impact on business results and financial condition if they become unable to pay. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes concerning collection risk arising from credit extended to business partners. - FY2018-Q2RestatedAnnual report
「TOKYO SANGYO SINGAPORE PTE. LTD. — ¥5 million」
The company continues to disclose ¥5 million in debt guarantees for letters of credit issued by TOKYO SANGYO SINGAPORE PTE. LTD. - FY2018-Q1New disclosure of guarantee obligationsAnnual report
「TOKYO SANGYO SINGAPORE PTE. LTD. ¥5 million」
At the end of the first quarter, the company disclosed ¥5 million in debt guarantees for letters of credit issued by TOKYO SANGYO SINGAPORE PTE. LTD. A specific balance related to guarantees as a form of credit extension was provided. - FY2017First statedAnnual report
「We extend credit to business partners in the form of trade receivables, advances, loans, guarantees and other credit. If these business partners become unable to pay, our business results and financial condition may be adversely affected.」
The company explicitly identifies the risk that recipients of credit, including trade receivables, advances, loans and guarantees, may become unable to pay.