Credit Risk of Trade Receivables and Foreign Exchange Risk of Foreign-Currency-Denominated Receivables
First written in FY2016. 3 of 10 entries say "Worsened", first in FY2023. Latest entry: FY2026.
Sankyu moved to the "Worse" side of this theme in 2023.
The whole theme swung hardest in 2018: 1 of 8 companies on the "Worse" side.
0 other companies' latest entry also says "Other".
- FY2026Lower customer concentration and higher allowance for doubtful accountsAnnual report
「As of the consolidated balance sheet date for the fiscal year under review, 23.3% of trade receivables were attributable to certain major customers.」
The concentration of trade receivables among certain major customers decreased from 25.6% in FY2025 to 23.3%, while the provision for allowance for doubtful accounts was ¥1,031 million, also disclosing the burden of addressing credit risk. - 2026-05-14MaterialisedEarnings
「Meanwhile, an allowance for doubtful accounts was recognized for some overseas construction receivables.」
Credit risk relating to construction receivables overseas was reflected in full-year results through the recording of an allowance for doubtful accounts. - FY2026-H1MaterialisedAnnual report
「Meanwhile, an allowance for doubtful accounts was recognized for some overseas construction receivables.」
An allowance for doubtful accounts was recognized for overseas construction receivables, indicating that credit risk on trade receivables actually affected earnings. - FY2025WorsenedAnnual report
「As of the consolidated balance sheet date for the fiscal year under review, 25.6% of trade receivables were attributable to certain major customers.」
The concentration of trade receivables among certain major customers increased from 22.4% in FY2024 to 25.6%. - FY2024WorsenedAnnual report
「As of the consolidated balance sheet date for the fiscal year under review, 22.4% of trade receivables were attributable to certain major customers.」
The concentration of trade receivables among certain major customers increased from 20.4% in FY2023 to 22.4%. - FY2023WorsenedAnnual report
「As of the consolidated balance sheet date for the fiscal year under review, 20.4% of trade receivables were attributable to certain major customers.」
The concentration of trade receivables among certain major customers increased from 17.7% in the previous disclosure to 20.4%. - FY2022MitigatedAnnual report
「As of the consolidated balance sheet date for the fiscal year under review, 17.7% of trade receivables were attributable to certain major customers.」
The concentration of trade receivables among certain major customers decreased from 19.3% in the previous disclosure to 17.7%. - FY2021RestatedAnnual report
「As of the consolidated balance sheet date for the fiscal year under review, 19.3% of trade receivables were attributable to certain major customers.」
A 19.3% concentration of trade receivables among certain major customers was newly disclosed, quantifying the concentration of customer credit risk. - FY2017RestatedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers' credit risk. In addition, foreign-currency-denominated trade receivables arising from the Company's global operations are exposed to foreign exchange risk.」
The Company continues to disclose customer credit risk and foreign exchange risk on foreign-currency-denominated trade receivables. - FY2016First statedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers' credit risk. In addition, foreign-currency-denominated trade receivables arising from the Company's global operations are exposed to foreign exchange risk.」
The Company discloses customer credit risk and foreign-currency-denominated receivables risk arising from its global operations as financial instrument risks.