Change to accounting treatment without direct write-downs of bad debt
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
No other company in this theme has enough history to compare yet.
- FY2026RestatedAnnual report
「No direct write-downs have been made since the fourth quarter of fiscal 2024. At the end of the current consolidated fiscal year, the balance of amounts directly written down through the third quarter of fiscal 2024 was ¥1,800 million, compared with ¥1,997 million at the end of the previous consolidated fiscal year.」
The accounting treatment of not making direct write-downs has continued since the fourth quarter of fiscal 2024, and the balance of amounts directly written down in the past decreased to ¥1,800 million. - FY2026-H1First statedAnnual report
「For collateralised and guaranteed receivables relating to some borrowers in legal bankruptcy, substantially bankrupt borrowers and borrowers at risk of bankruptcy, the amount expected to be uncollectible was calculated as the balance remaining after deducting from the receivable amount the appraised value of collateral and the amount deemed recoverable under guarantees, and was directly written down from the receivable amount. However, no direct write-downs have been made since the fourth quarter of fiscal 2024. At the end of the current interim consolidated period, the balance of amounts directly written down through the third quarter of fiscal 2024 was ¥1,843 million, compared with ¥1,997 million at the end of the previous consolidated fiscal year.」
From the fourth quarter of fiscal 2024, the accounting treatment was changed so that certain receivables from borrowers in legal bankruptcy and similar categories are no longer directly written down. The balance directly written down before the change was disclosed as ¥1.843 billion at the end of the current interim period.