Customer Credit Risk on Trade Receivables
First written in FY2018. 2 of 6 entries say "Advanced", first in FY2020. Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「The group’s receivables turnover period is approximately 3.1 months, creating a risk of non-collection if problems arise in customers’ financial condition. At the end of the current consolidated fiscal year, trade receivables amounted to ¥44.6 billion.」
Trade receivables increased from ¥34.4 billion in the previous fiscal year to ¥44.6 billion, expanding exposure to customer credit risk. The receivables turnover period was approximately 3.1 months, and measures including the receivables management committee, credit insurance and factoring continued. - FY2025-H1Increase in trade receivablesAnnual report
「Total assets at the end of the current interim consolidated accounting period increased by ¥3,204 million from the end of the previous consolidated fiscal year to ¥82,088 million. This was mainly due to an increase of ¥5,883 million in trade receivables and a decrease of ¥2,272 million in consumption taxes receivable and other items.」
Trade receivables subject to customer credit risk increased by ¥5,883 million from the end of the previous consolidated fiscal year. No change in the credit management framework or occurrence of uncollectible receivables was disclosed. - FY2024AdvancedAnnual report
「The group’s receivables turnover period is approximately 3.0 months, creating a risk of non-collection if problems arise in customers’ financial condition. At the end of the current consolidated fiscal year, trade receivables amounted to ¥34.4 billion.」
Regarding customer credit risk, the company disclosed current-period figures of an approximately 3.0-month receivables turnover period and year-end trade receivables of ¥34.4 billion. The figures were updated from the previous approximately 3.7 months and ¥28.3 billion, while measures including the receivables management committee, credit insurance and factoring continued. - FY2020AdvancedAnnual report
「The group’s receivables turnover period is approximately 3.7 months, creating a risk of non-collection if problems arise in customers’ financial condition. At the end of the current consolidated fiscal year, trade receivables amounted to ¥28.3 billion. The company has established a receivables management committee and works to manage credit across the group and prevent credit-related incidents. If concerns arise regarding a customer’s credit standing, the company takes risk-hedging measures such as credit insurance and factoring.」
Regarding customer credit risk, the company disclosed the scale of exposure, including a receivables turnover period of approximately 3.7 months and year-end trade receivables of ¥28.3 billion, and detailed measures including the receivables management committee, credit insurance and factoring. - FY2019RestatedAnnual report
「Notes and accounts receivable, which are operating receivables, are exposed to customers’ credit risk. With respect to customer credit risk, the company manages payment due dates and outstanding balances for each counterparty in accordance with its internal rules and has a framework for regularly monitoring the credit standing of its major counterparties.」
The company continues to maintain a management framework for customer credit risk, including management of payment due dates and outstanding balances by counterparty and regular monitoring of credit standing. - FY2018First statedAnnual report
「Notes and accounts receivable, which are operating receivables, are exposed to customers’ credit risk. With respect to customer credit risk, the company manages payment due dates and outstanding balances for each counterparty in accordance with its internal rules and has a framework for regularly monitoring the credit standing of its major counterparties.」
The company disclosed exposure to customer credit risk through accounts receivable and notes receivable, citing management of payment due dates and outstanding balances by counterparty and regular monitoring of credit standing as measures.