Counterparty Credit Risk and Recoverability of Loans
First written in FY2020. 9 of 21 entries say "Mitigated", first in FY2021. Latest entry: FY2027-H1.
Land moved to the "Worse" side of this theme in 2025, 3 years after the typical company in this theme (2022).
The whole theme swung hardest in 2023: 8 of 30 companies on the "Worse" side.
4 other companies' latest entry also says "Worsened".
- FY2027-H1WorsenedAnnual report
「Short-term loans 733,700 766,700 Long-term loans 31,148 31,148」
Short-term loans increased from ¥733.700 million at the end of the previous fiscal year to ¥766.700 million, while long-term loans remained unchanged at ¥31.148 million. The total balance of loans exposed to the credit risk of business partners increased. - FY2026-H1WorsenedAnnual report
「Short-term loans 720,000 733,700 Long-term loans 31,148 31,148」
Short-term loans increased from ¥720 million at the end of the previous consolidated fiscal year to ¥733.7 million, while long-term loans remained unchanged at ¥31.148 million. The total balance of loans exposed to the credit risk of business partners increased slightly. - FY2025WorsenedAnnual report
「Short-term loans 360,000 720,000 Long-term loans 32,149 31,148」
Short-term loans increased from ¥360 million at the end of the previous fiscal year to ¥720 million, while long-term loans decreased slightly. The total balance of loans exposed to the credit risk of business partners increased. - FY2025-H1MitigatedAnnual report
「Long-term loans 32,149 31,664」
Long-term loans decreased from ¥32.149 million at the end of the previous fiscal year to ¥31.664 million, while short-term loans remained unchanged at ¥360 million. The total balance exposed to the credit risk of borrowers contracted slightly. - FY2025-Q1RestatedAnnual report
「Short-term loans 360,000 360,000 Long-term loans 32,149 32,149」
Short-term loans of ¥360 million and long-term loans of ¥32 million were unchanged from the end of the previous fiscal year, reconfirming that the balance exposed to the credit risk of borrowers remained flat. - FY2024MitigatedAnnual report
「Short-term loans 2,492,344 360,000」
Short-term loans decreased significantly from ¥2,492.344 million at the end of the previous fiscal year to ¥360 million, reducing the balance exposed to the credit risk of borrowers. - FY2024-Q3MitigatedAnnual report
「Short-term loans 2,492,344 660,000 Long-term loans 32,149 32,149」
Short-term loans decreased significantly from ¥2,492.344 million at the end of the previous consolidated fiscal year to ¥660 million, while long-term loans remained unchanged at ¥32.149 million. The total balance of loans exposed to the credit risk of borrowers contracted substantially. - FY2024-Q2MitigatedAnnual report
「Short-term loans 2,492,344 460,344」
Short-term loans decreased significantly from ¥2,492.344 million at the end of the previous fiscal year to ¥460.344 million. The balance of short-term loans exposed to the credit risk of borrowers has contracted. - FY2024-Q1MitigatedAnnual report
「Short-term loans 2,492,344 2,062,534/Long-term loans 32,149 32,149」
Short-term loans decreased from ¥2,492.344 million at the end of the previous fiscal year to ¥2,062.534 million, while long-term loans remained unchanged at ¥32.149 million. The balance of loans exposed to the credit risk of borrowers contracted. - FY2023WorsenedAnnual report
「Short-term loans 929,840 2,492,344 Long-term loans 32,149 32,149」
Short-term loans increased from ¥929.840 million at the end of the previous fiscal year to ¥2,492.344 million, while long-term loans remained unchanged at ¥32.149 million. The balance of loans exposed to the credit risk of business partners increased significantly. - FY2023-Q3WorsenedAnnual report
「Short-term loans 929,840 2,282,344 Long-term loans 32,149 32,149」
Short-term loans increased from ¥929.840 million at the end of the previous fiscal year to ¥2,282.344 million, while long-term loans remained unchanged at ¥32.149 million. The balance of loans exposed to the credit risk of business partners increased significantly. - FY2023-Q2MitigatedAnnual report
「Short-term loans 929,840 832,344 Long-term loans 32,149 32,149」
Short-term loans decreased from ¥929.840 million at the end of the previous fiscal year to ¥832.344 million, while long-term loans remained unchanged at ¥32.149 million. The balance of loans exposed to the credit risk of borrowers contracted. - FY2023-Q1MitigatedAnnual report
「Short-term loans 929,840 451,634 Long-term loans 32,149 32,149」
Short-term loans decreased from ¥929.840 million at the end of the previous consolidated fiscal year to ¥451.634 million, while long-term loans remained unchanged at ¥32.149 million. The total balance of loans exposed to the credit risk of borrowers contracted from ¥961.989 million to ¥483.783 million. - FY2022WorsenedAnnual report
「Short-term loans 416,772 929,840/Long-term loans 152,746 32,149」
Short-term loans increased from ¥416.772 million at the end of the previous fiscal year to ¥929.840 million, while long-term loans decreased from ¥152.746 million to ¥32.149 million. Overall, the balance of loans exposed to the credit risk of business partners increased. - FY2022-Q2Short-term loans up, long-term loans downAnnual report
「Short-term loans 416,772 587,540/Long-term loans 152,746 32,746」
Compared with the end of the previous consolidated fiscal year, short-term loans increased from ¥416.772 million to ¥587.540 million, while long-term loans decreased from ¥152.746 million to ¥32.746 million. Short-term loans also increased compared with the end of the previous quarter, changing the composition of the balance exposed to the credit risk of borrowers. - FY2022-Q1MitigatedAnnual report
「Short-term loans 416,772 355,540/Long-term loans 152,746 32,746」
Short-term loans decreased from ¥416.772 million at the end of the previous fiscal year to ¥355.540 million, while long-term loans decreased from ¥152.746 million to ¥32.746 million. The balance exposed to the credit risk of borrowers has contracted, and the allowance for doubtful accounts related to long-term loans also decreased from ¥186.667 million to ¥66.667 million. - FY2021MitigatedAnnual report
「Short-term loans 685,905 416,772」
Short-term loans decreased from ¥685.905 million at the end of the previous fiscal year to ¥416.772 million. The balance of short-term loans exposed to the credit risk of borrowers has contracted. Meanwhile, an allowance for doubtful accounts has been recognized against the full ¥152.746 million of long-term loans. - FY2021-Q3Down quarter on quarter, up from fiscal year-endAnnual report
「Short-term loans 685,905 920,056」
Short-term loans increased from ¥685.905 million at the end of the previous consolidated fiscal year to ¥920.056 million. Although the balance decreased from ¥959.602 million at the end of the previous quarter, the balance exposed to the credit risk of borrowers remains high relative to fiscal year-end. - FY2021-Q2Short-term loan balance remains elevatedAnnual report
「Short-term loans 685,905 959,602」
Short-term loans increased from ¥685.905 million at the end of the previous consolidated fiscal year to ¥959.602 million. Although the balance decreased from ¥1,005.761 million at the end of the previous quarter, the balance exposed to the credit risk of borrowers remains high. - FY2021-Q1WorsenedAnnual report
「Short-term loans 685,905 1,005,761」
Short-term loans increased from ¥685.905 million at the end of the previous consolidated fiscal year to ¥1,005.761 million at the end of this quarter, increasing the balance exposed to the credit risk of borrowers. The filing does not state that an actual default occurred during the quarter. - FY2020First statedAnnual report
「Loans receivable consist mainly of loans to business partners and are exposed to the credit risk of those business partners.」
The company explicitly identifies the credit risk of business partners in relation to loans receivable and states its policy of mitigating risk by managing maturities and balances for each counterparty and identifying collection concerns at an early stage. The consolidated financial statements report short-term loans of ¥685.905 million, long-term loans of ¥152.746 million and an allowance for doubtful accounts of ¥185.294 million, but do not state that an actual default has occurred.