Risk of bad debts due to deterioration in customers' financial condition
First written in FY2016. 8 of 18 entries say "Mitigated", first in FY2023-Q1. Latest entry: FY2027-H1.
The whole theme swung hardest in 2026: 23 of 72 companies on the "Worse" side.
- FY2027-H1WorsenedAnnual report
「Selling, general and administrative expenses Provision for allowance for doubtful accounts 19 57」
The provision for allowance for doubtful accounts increased from ¥19 million in the same period of the previous year to ¥57 million, and expense recognition related to the recoverability of receivables increased again. - 2026-08-07WorsenedResults
「貸倒引当金繰入額 22 67」
貸倒引当金繰入額が前年同期の22百万円から67百万円へ増加し、取引先の回収可能性に関する費用計上が拡大した。 - FY2026MitigatedAnnual report
「Provision for allowance for doubtful accounts △ 23」
The provision for allowance for doubtful accounts resulted in a ¥23 million reversal, and the allowance for doubtful accounts on the consolidated balance sheet also decreased from ¥139 million to ¥86 million. - FY2026-H1WorsenedAnnual report
「Selling, general and administrative expenses Provision for allowance for doubtful accounts △73 19」
The ¥73 million reversal of the allowance for doubtful accounts in the same period of the previous year changed to a ¥19 million provision for the current interim consolidated accounting period, resulting in the renewed recognition of expenses related to the recoverability of receivables. - FY2025MitigatedAnnual report
「Reversal of allowance for doubtful accounts 16」
Rather than an increase in the provision for allowance for doubtful accounts, a reversal of ¥16 million was recorded for the current period, and the allowance for doubtful accounts also decreased from ¥188 million to ¥139 million. - FY2025-H1MitigatedAnnual report
「Provision for allowance for doubtful accounts △ 73」
The provision for allowance for doubtful accounts changed from ¥9 million in the same period of the previous year to a ¥73 million reversal, and the allowance for doubtful accounts also decreased from ¥188 million to ¥115 million. Expense recognition related to the recoverability of receivables is declining. - FY2024WorsenedAnnual report
「Selling, general and administrative expenses Provision expense for doubtful accounts 49 66」
Provision expense for doubtful accounts increased from ¥49 million in the previous fiscal year to ¥66 million, indicating an increase in expenses recognized in connection with customer collectibility. quantified is true, materialized is true. - FY2023-Q3MitigatedAnnual report
「Selling, general and administrative expenses declined, mainly because provision expense for doubtful accounts related to concerns over customer collectibility decreased substantially year on year, resulting in a substantial increase in profit.」
Although concerns over customer collectibility remain, provision expense for doubtful accounts declined from ¥195 million in the same period of the previous year to ¥35 million. quantified is true, materialized is true. - FY2023-Q2MitigatedAnnual report
「Provision expense for doubtful accounts 180 2」
Provision expense for doubtful accounts declined from ¥180 million in the same period of the previous year to ¥2 million. The expense recognized for concerns over customer collectibility decreased substantially. - FY2023-Q1MitigatedAnnual report
「Operating profit increased as selling, general and administrative expenses declined, mainly because provision expense for doubtful accounts related to concerns over customer collectibility decreased by ¥179 million year on year, in addition to the increase in revenue.」
Provision expense for doubtful accounts related to customer collectibility decreased by ¥179 million year on year. - FY2022MaterialisedAnnual report
「Change in allowance for doubtful accounts (△ indicates a decrease): 169」
The risk related to customer collectibility appeared in the current-period statement of cash flows as a ¥169 million increase in the allowance for doubtful accounts. - FY2022-Q2RestatedAnnual report
「Provision expense for doubtful accounts amounted to ¥180.533 million.」
As a response to the risk related to customer collectibility, provision expense for doubtful accounts of ¥180.533 million was recognized. - FY2022-Q1MaterialisedAnnual report
「After assessing the collectibility of amounts due from customers and recording a ¥185 million provision for doubtful accounts, operating profit was ¥162 million, compared with an operating loss of ¥350 million in the same period of the previous year.」
Discloses that the risk of problems with customer collectibility materialized as ¥185 million in provision expense for doubtful accounts. - FY2018RestatedAnnual report
「If a customer's financial condition deteriorates and collectibility becomes uncertain, additional losses or provisions may need to be recognized, which could adversely affect financial position and operating results.」
Reiterates the risk of uncollectible receivables and additional provisions due to deterioration in customers' financial condition. - FY2017RestatedAnnual report
「If a customer's financial condition deteriorates and collectibility becomes uncertain, additional losses or provisions may need to be recognized, which could adversely affect financial position and operating results.」
Reiterates the risk of uncollectible receivables and additional provisions due to deterioration in customers' financial condition. - FY2016First statedAnnual report
「If a customer's financial condition deteriorates and collectibility becomes uncertain, additional losses or provisions may need to be recognized, which could adversely affect financial position and operating results.」
Credit risk related to credit management and the allowance for doubtful accounts.