Risk of bad debts exceeding the allowance for doubtful accounts
First written in FY2023. 1 of 2 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 14 of 32 companies on the "Worse" side.
15 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「We recognize this as an important risk because our results and financial position could be affected if actual bad debts substantially exceed the allowance for doubtful accounts, resulting in losses exceeding the allowance, or if it becomes necessary to revise the criteria for recording the allowance.」
The risk of bad debts exceeding the allowance and the impact of revising the allowance criteria continue to be disclosed. - FY2023First statedAnnual report
「We recognize this as an important risk because our results and financial position could be affected if actual bad debts substantially exceed the allowance for doubtful accounts, resulting in losses exceeding the allowance, or if it becomes necessary to revise the criteria for recording the allowance.」
The company newly identifies the impact of actual bad debts exceeding the allowance or of revising the allowance criteria on results and financial position.