Allowance for Doubtful Accounts Shortfall and Increase in Credit-Related Expenses
First written in FY2016. 20 of 35 entries say "Worsened", first in FY2019-Q2. Latest entry: 2026-05-11.
Orix 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 2024: 6 of 8 companies on the "Worse" side.
1 other company's latest entry also says "Worsened".
- 2026-05-11WorsenedRevision of earnings forecasts
「Provision for credit losses △56,769 △80,194」
The provision for credit losses increased from ¥56,769 million at the end of the previous fiscal year to ¥80,194 million. Credit loss expense also increased from ¥18,723 million to ¥34,017 million. - FY2026-H1WorsenedAnnual report
「Total 32,653 119,488 152,141 5,296,674」
At the end of the current interim consolidated accounting period, total receivables past due were ¥152,141 million, of which ¥119,488 million were overdue by 90 days or more, up from ¥146,652 million and ¥112,162 million, respectively, at the end of the previous consolidated fiscal year. The allowance for credit losses also increased from ¥56,769 million to ¥58,990 million. - FY2025WorsenedAnnual report
「Total 34,490 112,162 146,652 5,105,469」
Total receivables past due increased from ¥90,868 million at the end of the previous period to ¥146,652 million, and receivables overdue by 90 days or more increased from ¥50,922 million to ¥112,162 million. Receivables on which revenue recognition had been suspended also increased from ¥73,118 million to ¥147,893 million, expanding credit deterioration indicators. - FY2025-H1WorsenedAnnual report
「Total 34,329 68,450 102,779 4,808,621」
Total receivables past due increased from ¥90,868 million at the end of the previous consolidated fiscal year to ¥102,779 million, and receivables overdue by 90 days or more increased from ¥50,922 million to ¥68,450 million. Receivables on which revenue recognition had been suspended also increased from ¥73,118 million to ¥94,400 million. - FY2024WorsenedAnnual report
「At the end of the current consolidated fiscal year, receivables past due for 30 days or more but less than 90 days were ¥39,946 million, those overdue by 90 days or more were ¥50,922 million, and the total was ¥90,868 million.」
With regard to credit risk, total receivables past due increased from ¥66,376 million at the end of the previous period to ¥90,868 million, and receivables overdue by 90 days or more increased from ¥46,993 million to ¥50,922 million. Credit loss expense also increased from ¥8,117 million to ¥20,968 million. - FY2024-Q3WorsenedAnnual report
「Total 36,659 54,347 91,006 4,896,385」
With regard to credit risk, total receivables past due increased from ¥66,376 million at the end of the previous consolidated fiscal year to ¥91,006 million, and receivables overdue by 90 days or more increased from ¥46,993 million to ¥54,347 million. The allowance for credit losses also increased from ¥65,372 million to ¥68,806 million. - FY2024-Q2WorsenedAnnual report
「Total 26,494 63,036 89,530 4,933,639」
With regard to credit risk, total receivables past due increased from ¥66,376 million at the end of the previous consolidated fiscal year to ¥89,530 million, and receivables overdue by 90 days or more increased from ¥46,993 million to ¥63,036 million. The allowance for credit losses also increased from ¥65,372 million to ¥69,046 million, expanding credit deterioration indicators. - FY2024-Q1WorsenedAnnual report
「Total 38,821 50,083 88,904 4,818,579」
Total receivables past due increased from ¥66,376 million at the end of the previous consolidated fiscal year to ¥88,904 million, and receivables overdue by 90 days or more increased from ¥46,993 million to ¥50,083 million. The allowance for credit losses also increased from ¥65,372 million to ¥67,235 million, and credit loss expense was ¥2,920 million. - FY2023Credit loss expense increased, but past-due receivables decreasedAnnual report
「The credit loss provision rate as a percentage of average loans not subject to specific evaluation increased by 0.08% from the previous consolidated fiscal year, mainly in the Americas, because forward-looking forecasts for economic indicators such as GDP growth and unemployment deteriorated, resulting in an increase in provisions.」
Receivables past due decreased from ¥89,663 million to ¥66,376 million, while credit loss expense increased from ¥3,939 million to ¥7,756 million due to deteriorating economic indicator forecasts in the Americas. - FY2023-Q3MitigatedAnnual report
「Total 23,531 52,342 75,873 4,796,066」
Total receivables past due decreased from ¥89,663 million at the end of the previous consolidated fiscal year to ¥75,873 million, and receivables overdue by 90 days or more decreased from ¥55,318 million to ¥52,342 million. Meanwhile, cumulative credit loss expense for the current quarter was ¥7,707 million, and credit risk itself continues to exist. - FY2023-Q2MitigatedAnnual report
「Total 23,530 50,336 73,866 4,822,518」
Total receivables past due decreased from ¥89,663 million at the end of the previous consolidated fiscal year to ¥73,866 million, and receivables overdue by 90 days or more decreased from ¥55,318 million to ¥50,336 million. The allowance for credit losses also decreased from ¥69,459 million at the end of the previous period to ¥66,975 million. - FY2023-Q1WorsenedAnnual report
「Total 23,023 66,003 89,026 4,791,455」
With regard to credit risk, total receivables past due were ¥89,026 million, a slight decrease from ¥89,663 million at the end of the previous consolidated fiscal year, while receivables overdue by 90 days or more increased from ¥55,318 million to ¥66,003 million. Receivables on which revenue recognition had been suspended also increased from ¥73,401 million to ¥84,328 million. - FY2022WorsenedAnnual report
「Total 34,345 55,318 89,663 4,744,682」
Total receivables past due increased from ¥74,009 million at the end of the previous consolidated fiscal year to ¥89,663 million, and those overdue by 90 days or more increased from ¥51,828 million to ¥55,318 million. - FY2022-Q3WorsenedAnnual report
「Total 24,879 55,957 80,836 4,705,986」
Total receivables past due increased from ¥74,009 million at the end of the previous consolidated fiscal year to ¥80,836 million, and receivables overdue by 90 days or more increased from ¥51,828 million to ¥55,957 million. The allowance for credit losses also increased from ¥79,995 million to ¥81,771 million. - FY2022-Q2MitigatedAnnual report
「Total 22,943 47,176 70,119 4,605,343」
Total receivables past due decreased from ¥74,009 million at the end of the previous consolidated fiscal year to ¥70,119 million, and receivables overdue by 90 days or more decreased from ¥51,828 million to ¥47,176 million. The allowance for credit losses also decreased from ¥79,995 million to ¥79,284 million. - FY2022-Q1WorsenedAnnual report
「Total 34,940 53,063 88,003 4,590,103」
Total receivables past due increased from ¥74,009 million at the end of the previous consolidated fiscal year to ¥88,003 million, and those overdue by 90 days or more increased from ¥51,828 million to ¥53,063 million. Indicators of deteriorating credit risk are expanding. - FY2021MitigatedAnnual report
「As of the end of the current consolidated fiscal year, receivables past due for 30 days or more but less than 90 days were ¥22,181 million, those overdue by 90 days or more were ¥51,828 million, and the total was ¥74,009 million.」
Total receivables past due decreased from ¥79,623 million at the end of the previous consolidated fiscal year, including ¥55,952 million overdue by 90 days or more. Meanwhile, the allowance for credit losses was ¥79,995 million, including the impact of adoption, and credit risk continues to exist. - FY2021-Q3WorsenedAnnual report
「Total 21,995 56,355 78,350 4,607,649」
At the end of the third quarter, total receivables past due were ¥78,350 million, of which ¥56,355 million were overdue by 90 days or more. Compared with the end of the previous consolidated fiscal year, receivables overdue by 90 days or more and receivables on which revenue recognition had been suspended increased, expanding some credit deterioration indicators. - FY2021-Q2WorsenedAnnual report
「30 days or more but less than 90 days 24,247 90 days or more 83,531 Total receivables past due 107,778」
At the end of the second quarter, total receivables past due were ¥107,778 million, of which ¥83,531 million were overdue by 90 days or more. Receivables on which revenue recognition had been suspended also stood at ¥81,363 million at period-end, indicating an expansion in credit deterioration indicators. Meanwhile, the allowance for credit losses was ¥86,795 million. - FY2021-Q1WorsenedAnnual report
「Allowance for credit losses: Balance at period-end 36,322 4,189 31,212 1,152 16,219 2,766 91,860」
Following the adoption of the credit loss standard, the allowance for credit losses increased from ¥88,269 million as of 1 April 2020 to ¥91,860 million. At the end of June, total receivables past due were ¥120,867 million, of which ¥71,686 million were overdue by 90 days or more, indicating an increase in credit deterioration indicators. - FY2020WorsenedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Total financial receivables were ¥4,694,256 million, total nonperforming loans were ¥111,430 million, and receivables overdue by 90 days or more were ¥55,952 million, indicating an increase in credit deterioration indicators from the end of the previous period. Loans subject to specific evaluation also increased from ¥58,827 million to ¥85,820 million. - FY2020-Q3WorsenedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Financial receivables increased from ¥4,378,991 million at the end of the previous period to ¥4,677,635 million, total nonperforming loans from ¥86,046 million to ¥97,523 million, and receivables overdue by 90 days or more from ¥44,207 million to ¥58,946 million. The allowance for loan losses was ¥56,922 million, compared with ¥58,011 million. - FY2020-Q2MitigatedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Financial receivables increased from ¥4,378,991 million at the end of the previous period to ¥4,538,188 million, while total nonperforming loans decreased from ¥86,046 million to ¥82,233 million and the allowance for loan losses from ¥58,011 million to ¥55,173 million. - FY2020-Q1MitigatedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Credit risk continues to exist, but while financial receivables increased from ¥4,378,991 million to ¥4,458,018 million, total nonperforming loans decreased from ¥86,046 million to ¥79,749 million, receivables overdue by 90 days or more from ¥44,207 million to ¥43,786 million, and the allowance for loan losses from ¥58,011 million to ¥54,808 million. - FY2019WorsenedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Financial receivables increased from ¥4,000,357 million at the end of the previous period to ¥4,378,991 million, total nonperforming loans from ¥71,974 million to ¥86,046 million, receivables overdue by 90 days or more from ¥36,773 million to ¥44,207 million, and the allowance for loan losses from ¥54,672 million to ¥58,011 million. - FY2019-Q3WorsenedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Regarding credit risk, financial receivables increased from ¥4,000,357 million at the end of the previous consolidated fiscal year to ¥4,294,287 million, total non-performing loans increased from ¥71,974 million to ¥83,326 million, and receivables overdue by 90 days or more increased from ¥36,773 million to ¥45,773 million. The allowance for loan losses totaled ¥57,343 million. - FY2019-Q2WorsenedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Financial receivables increased from ¥4,000,357 million at the end of the previous fiscal year to ¥4,214,302 million, total non-performing loans increased from ¥71,974 million to ¥82,002 million, and receivables overdue by 90 days or more increased from ¥36,773 million to ¥43,754 million. The allowance for loan losses also increased from ¥54,672 million to ¥55,840 million. - FY2018-Q3RestatedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Credit risk continues to be disclosed. Financial receivables totaled ¥4,052,593 million and the allowance for loan losses totaled ¥55,713 million, and the Group continues to manage allowances based on debtor operating conditions, collateral values and other factors. - FY2018-Q2RestatedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Financial receivables totaled ¥3,985,112 million and the allowance for loan losses totaled ¥57,976 million. The Group continues to manage credit risk and allowances based on debtor operating conditions, collateral values and economic conditions. - FY2018-Q1RestatedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Credit risk continues to be disclosed. At the end of the first quarter, financial receivables totaled ¥4,067,454 million and the allowance for loan losses totaled ¥60,759 million. - FY2017RestatedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Credit risk continues to be disclosed. Financial receivables totaled ¥3,997,182 million and the allowance for loan losses totaled ¥59,227 million, with receivables overdue by 90 days or more and other items monitored quarterly. - FY2017-Q3RestatedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
The common credit risk across consumer and corporate operating loans, non-recourse loans, purchased receivables and finance leases continues to be disclosed. - FY2017-Q2RestatedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
The common credit risk across consumer and corporate operating loans, non-recourse loans, purchased receivables and finance leases continues to be disclosed. The allowance for loan losses was ¥55,788 million at the end of the second quarter. - FY2017-Q1RestatedAnnual report
「All portfolio segments share the risk that deterioration in a debtor's operating condition will delay repayment of principal and interest.」
Credit risk arising from deterioration in debtor operating conditions and declines in collateral values continues to be disclosed for portfolios including consumer and corporate loans, non-recourse loans and finance leases. - FY2016First statedAnnual report
「The ORIX Group recognizes allowances for loan losses on finance leases and operating loans, but there is no assurance that the balance of these allowances will be sufficient to cover future loan losses.」
Figures relating to the credit portfolio, including operating loans of ¥2,592,233 million and finance lease investments of ¥1,190,136 million, have been disclosed.