Bad Debt Risk Relating to Loans and Bankruptcy/Reorganization Claims, etc.
First written in FY2017. 2 of 6 entries say "Mitigated", first in FY2025. Latest entry: FY2026-H1.
Japan Asia Investment moved to the "Worse" side of this theme in 2022, 2 years after the typical company in this theme (2020).
The whole theme swung hardest in 2020: 23 of 44 companies on the "Worse" side.
21 other companies' latest entry also says "Mitigated".
- FY2026-H1MitigatedAnnual report
「Selling, general and administrative expenses decreased from the same period of the previous year to ¥539 million, down 22.4% year on year. The main factor behind the decrease was the absence of provision for doubtful accounts for receivables whose expected recoverable amounts had declined.」
During the interim period, no provision was made for doubtful accounts for receivables whose expected recoverable amounts had declined, and no new impact of credit risk on earnings was disclosed. - FY2025MitigatedAnnual report
「Allowance for doubtful accounts △ 103 △ 0」
The allowance for doubtful accounts on the consolidated balance sheet decreased from ¥103 million to ¥0 million. The allowance balance for loans and bankruptcy and reorganisation claims and other assets declined. - FY2023-Q3WorsenedAnnual report
「Allowance for doubtful accounts △51 △154」
The allowance for doubtful accounts increased from ¥51 million at the end of the previous fiscal year to ¥154 million, reflecting expanded provisions for credit risk related to operating loans and other assets. - FY2022MaterialisedAnnual report
「The main factors behind the increase were higher personnel expenses and the recognition of an allowance for doubtful accounts on operating loans.」
An allowance for doubtful accounts of ¥51 million was recognized on operating loans, with credit risk materializing as an actual provision. - FY2019RestatedAnnual report
「Changes in individual borrowers' circumstances, economic conditions and other external factors could cause actual loan losses to exceed the relevant assumptions and estimates, resulting in insufficient allowances for doubtful accounts.」
The Company continues to disclose credit risk related to operating loans and bankruptcy and reorganization claims, among other assets. - FY2017First statedAnnual report
「The Group has balances of operating loans and bankruptcy and reorganization claims, among other assets. Changes in individual borrowers' circumstances or economic conditions could cause actual loan losses to exceed the relevant assumptions and estimates, resulting in insufficient allowances for doubtful accounts.」
The Company identified the risk that actual loan losses on operating loans and other assets could exceed allowances based on collateral values and economic conditions.