Recognition of reversal of allowance for doubtful accounts
First written in FY2018-Q3. 10 of 27 entries say "Worsened", first in FY2019. Latest entry: FY2026.
The Yamanashi Chuo Bank moved to the "Worse" side of this theme in 2019, 3 years before the typical company in this theme (2022).
The whole theme swung hardest in 2024: 6 of 8 companies on the "Worse" side.
4 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Credit-related expenses decreased by ¥1,023 million year on year,」
The net provision for individually assessed doubtful accounts declined from ¥1,379 million to ¥442 million, while total credit-related expenses declined from ¥1,455 million to ¥432 million. - FY2026-H1MitigatedAnnual report
「Reversal of allowance for doubtful accounts — million yen ¥119 million Provision for doubtful accounts ¥402 million — million yen」
The ¥402 million provision for doubtful accounts recognized in the same period of the previous year was no longer present, and a ¥119 million reversal of the allowance for doubtful accounts was recognized in the current interim period. - FY2025WorsenedAnnual report
「Reversal of allowance for doubtful accounts 113 — Net provision for individually assessed doubtful accounts (△) — 1,379」
The ¥113 million reversal of the allowance for doubtful accounts recognized in the previous fiscal year was no longer present, and a net provision for individually assessed doubtful accounts of ¥1,379 million was recognized in the current fiscal year. - FY2025-H1Reversal of allowance for doubtful accounts disappeared and an allowance was recordedAnnual report
「Reversal of allowance for doubtful accounts ¥924 million — million yen Provision for doubtful accounts — million yen ¥402 million」
The ¥924 million reversal of the allowance for doubtful accounts recognized in the same period of the previous year was no longer present, and a ¥402 million provision for doubtful accounts was recognized in the current interim period. - FY2024-Q1MitigatedAnnual report
「Reversal of allowance for doubtful accounts — million yen ¥525 million」
Reversal of an allowance for doubtful accounts of ¥525 million, which was not recognized in the same period of the previous year, was recognized, resulting in a credit-related gain in the current quarter. - FY2023WorsenedAnnual report
「Credit-related expenses increased by ¥626 million year on year.」
No reversal of allowance for doubtful accounts was recorded, and credit-related expenses increased from ¥495 million in the previous fiscal year to ¥1,122 million. - FY2023-Q3MitigatedAnnual report
「Provision for allowance for doubtful accounts ¥788 million ¥354 million」
The provision for allowance for doubtful accounts decreased from ¥788 million in the same period of the previous year to ¥354 million. - FY2023-Q2MitigatedAnnual report
「Provision for allowance for doubtful accounts ¥682 million ¥153 million」
The provision for allowance for doubtful accounts decreased from ¥682 million in the same period of the previous year to ¥153 million. - FY2023-Q1MitigatedAnnual report
「Provision for allowance for doubtful accounts ¥944 million ¥23 million」
The provision for allowance for doubtful accounts decreased from ¥944 million in the same period of the previous year to ¥23 million. - FY2022MitigatedAnnual report
「Credit-related expenses decreased by ¥421 million year on year to ¥495 million.」
Credit-related expenses decreased from ¥917 million in the previous fiscal year to ¥495 million. No reversal of allowance for doubtful accounts was recorded. - FY2022-Q3Provision for allowance for doubtful accounts increased and reversal disappearedAnnual report
「Reversal of allowance for doubtful accounts ¥143 million — million Provision for allowance for doubtful accounts — million ¥788 million」
The ¥143 million reversal of allowance for doubtful accounts recorded in the same period of the previous year was not recorded for the cumulative third quarter of the current fiscal year, while a ¥788 million provision for allowance for doubtful accounts was recorded. - FY2022-Q2WorsenedAnnual report
「Provision for allowance for doubtful accounts — million ¥682 million」
No provision for allowance for doubtful accounts was recorded in the same period of the previous year, while ¥682 million was recorded in the current interim period. - FY2022-Q1WorsenedAnnual report
「Provision for allowance for doubtful accounts ¥111 million ¥944 million」
The provision for allowance for doubtful accounts increased from ¥111 million in the same period of the previous year to ¥944 million, with a substantial provision recorded instead of a reversal. - FY2021No reversal of allowance for doubtful accounts was recorded, with provisions becoming the main itemAnnual report
「Credit-related expenses decreased by ¥64 million year on year, and consisted of: reversal of allowance for doubtful accounts - - net provision for specific allowance for doubtful accounts 937 1,370 general provision for allowance for doubtful accounts △34 △615」
No reversal of allowance for doubtful accounts was recorded, as in the previous fiscal year, while the net provision for specific allowance for doubtful accounts increased. Meanwhile, the general allowance for doubtful accounts was reversed, and total credit-related expenses decreased by ¥64 million. - FY2021-Q3Reversal of allowance for doubtful accounts continues to be recordedAnnual report
「Reversal of allowance for doubtful accounts — million ¥143 million」
No reversal of allowance for doubtful accounts was recorded in the same period of the previous year, while ¥143 million was recorded for the cumulative third quarter of the current fiscal year. - FY2021-Q2MitigatedAnnual report
「Reversal of allowance for doubtful accounts — million ¥108 million」
No reversal of allowance for doubtful accounts was recorded in the same period of the previous year, while ¥108 million was recorded in the current interim period. - FY2021-Q1Provision for allowance for doubtful accounts decreased year on yearAnnual report
「Provision for allowance for doubtful accounts ¥178 million ¥111 million」
The provision for allowance for doubtful accounts decreased from ¥178 million in the same period of the previous year to ¥111 million in the first quarter of the current fiscal year. - FY2020WorsenedAnnual report
「Credit-related expenses increased by ¥576 million year on year.」
No reversal of allowance for doubtful accounts was recorded, and credit-related expenses increased by ¥576 million year on year to ¥982 million. - FY2020-Q3WorsenedAnnual report
「Provision for allowance for doubtful accounts ¥193 million ¥449 million」
The provision for allowance for doubtful accounts increased from ¥193 million in the same period of the previous year to ¥449 million, and no reversal of the allowance was recorded. - FY2020-Q2RestatedAnnual report
「Reversal of allowance for doubtful accounts ¥47 million — million」
The ¥47 million reversal of allowance for doubtful accounts recorded in the same period of the previous year was not recorded in the current interim period. No reversal has been recorded for the second consecutive quarter. - FY2020-Q1WorsenedAnnual report
「Reversal of allowance for doubtful accounts ¥140 million — million Provision for allowance for doubtful accounts — million ¥178 million」
The ¥140 million reversal of allowance for doubtful accounts recorded in the same period of the previous year was not recorded in the first quarter of the current fiscal year, while a ¥178 million provision for allowance for doubtful accounts was recorded. - FY2019WorsenedAnnual report
「Reversal of allowance for doubtful accounts 651 - Provision for allowance for doubtful accounts - 1,005」
The ¥651 million reversal of allowance for doubtful accounts recorded in the previous fiscal year disappeared, while a general provision for allowance for doubtful accounts of ¥1,005 million and other items were recorded in the current fiscal year. - FY2019-Q3Reversal of allowance for doubtful accounts disappeared and an allowance was recordedAnnual report
「Reversal of allowance for doubtful accounts ¥636 million — million Provision for allowance for doubtful accounts — million ¥193 million」
Reversal of allowance for doubtful accounts decreased from ¥636 million in the same period of the previous year to none in the cumulative third quarter of the current fiscal year, while a provision for allowance for doubtful accounts of ¥193 million was recorded. - FY2019-Q2Reversal of allowance for doubtful accounts decreased year on yearAnnual report
「Reversal of allowance for doubtful accounts ¥814 million ¥47 million」
Reversal of allowance for doubtful accounts decreased from ¥814 million in the same period of the previous year to ¥47 million in the current interim period. - FY2019-Q1Quarterly amount updatedAnnual report
「Reversal of allowance for doubtful accounts ¥379 million ¥140 million」
Reversal of allowance for doubtful accounts decreased from ¥379 million in the same period of the previous year to ¥140 million in the first quarter of the current fiscal year. - FY2018Annual amount updatedAnnual report
「Reversal of allowance for doubtful accounts ¥651 million」
Reversal of allowance for doubtful accounts was ¥651 million in the current fiscal year and was cited as a factor contributing to the decrease in credit-related expenses. - FY2018-Q3First statedAnnual report
「Reversal of allowance for doubtful accounts — million ¥636 million」
Reversal of allowance for doubtful accounts of ¥636 million was included in other ordinary income for the cumulative third quarter of the current consolidated fiscal year.