Liquidity risk relating to financing and payment capacity
First written in FY2016. 24 of 35 entries say "Restated". Latest entry: 2026-09-24.
- 2026-09-24MaterialisedOccurring Fact
「上記に伴い、債権届出や財産評定の結果、明らかになった主として金融機関からの借入に対する遅延損害金224百万円を営業外費用に計上しております。」
借入金返済の遅延に伴う遅延損害金224百万円を営業外費用として計上し、流動性リスクが具体的な費用負担として発生したことを記録する。 - FY2026MaterialisedAnnual report
「Upon the company's petition dated 8 May 2026 to commence corporate rehabilitation proceedings, the company lost the benefit of time under this agreement.」
The liquidity and repayment risk materialized when the petition to commence corporate rehabilitation proceedings caused the company to lose the benefit of time under its borrowing agreements, resulting in the borrowings being treated as rehabilitation claims and other claims. - FY2026WorsenedAnnual report
「The Group's current ratio (current assets/current liabilities) was 52.2% at the end of the current consolidated fiscal year. The Group had been in a situation since August 2025 in which it was unable to repay principal to its relationship financial institutions and had requested payment deferrals.」
The current ratio was 52.2%, and the disclosure also states that the Group requested payment deferrals from financial institutions because it was unable to repay principal. The worsening liquidity risk continues. - FY2026-H1WorsenedAnnual report
「The Group has substantial interest-bearing debt exceeding its cash on hand, and its current ratio (current assets/current liabilities) was 54.2% at the end of the interim consolidated accounting period. Under these financial conditions, the Group breached the covenants in its borrowing agreements as a result of correcting its financial statements due to improper accounting. In addition, payment of correction-related costs, including audit and investigation fees related to the improper accounting, as well as additional taxes assessed in tax audits, caused the Group's cash position to deteriorate during the interim consolidated accounting period, making it difficult to continue repaying borrowings. As a result, a situation arose in which the Group requested its relationship financial institutions to extend the repayment deadlines.」
The disclosure states that the current ratio was 54.2%, the Group had substantial interest-bearing debt, its cash position had deteriorated, and it had become difficult to continue repaying borrowings, continuing to indicate the increasing severity and actual occurrence of liquidity risk. - FY2025WorsenedAnnual report
「After the end of the current consolidated fiscal year, the Group's cash position deteriorated, making it difficult to continue repaying borrowings, and a situation arose in which the Group requested its relationship financial institutions to extend the repayment deadlines.」
The deterioration in the cash position made it difficult to continue repaying borrowings, resulting in a request to financial institutions for extensions of the repayment deadlines. - FY2025-H1RestatedAnnual report
「No new business or other risks arose during the current interim consolidated accounting period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there are no material changes in liquidity risk relating to financing and solvency. - FY2024RestatedAnnual report
「Based on reports from each department, the responsible department prepares and updates cash-flow plans in a timely manner, while managing liquidity risk by maintaining cash and cash equivalents on hand and through other measures. The same management is applied to consolidated subsidiaries.」
Liquidity management through the preparation and updating of cash-flow plans and the maintenance of cash and cash equivalents on hand is applied to consolidated subsidiaries as well. - FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
It is stated that there are no new occurrences or material changes in liquidity risk relating to financing and solvency. - FY2024-Q1RestatedAnnual report
「During the three-month period ended June 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
It is stated that there are no new occurrences or material changes in liquidity risk relating to financing and solvency. - FY2023-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2023-Q1RestatedAnnual report
「During the three-month period ended June 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
It is stated that there are no new occurrences or material changes in liquidity risk relating to financing and solvency. - FY2022-Q1RestatedAnnual report
「During the three-month period ended June 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2021-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year, and there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2021-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2021-Q1RestatedAnnual report
「During the three-month period ended June 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency continues to state that there are no new occurrences or material changes. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year, and there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2020-Q1RestatedAnnual report
「During the three-month period ended June 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2019RestatedAnnual report
「Based on reports from each department, the responsible department prepares and updates cash-flow plans in a timely manner, while managing liquidity risk by maintaining cash and cash equivalents on hand and through other measures. The same management is applied to consolidated subsidiaries.」
Liquidity management through the preparation and updating of cash-flow plans and the maintenance of cash and cash equivalents on hand is applied to consolidated subsidiaries as well. - FY2019-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year, and there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2019-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2019-Q1RestatedAnnual report
「During the three-month period ended June 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2018RestatedAnnual report
「Based on reports from each department, the responsible department prepares and updates cash-flow plans in a timely manner, while managing liquidity risk by maintaining cash and cash equivalents on hand and through other measures.」
Liquidity risk management through the preparation and updating of cash-flow plans and the maintenance of cash and cash equivalents on hand continues. - FY2018-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2018-Q1RestatedAnnual report
「During the three-month period ended June 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2017RestatedAnnual report
「Based on reports from each department, the responsible department prepares and updates cash-flow plans in a timely manner, while managing liquidity risk by maintaining cash and cash equivalents on hand and through other measures.」
Liquidity risk management through the preparation and updating of cash-flow plans and the maintenance of cash and cash equivalents on hand is described. - FY2017-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year, and there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2017-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2017-Q1RestatedAnnual report
「During the three-month period ended June 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The treatment of liquidity risk relating to financing and solvency remains unchanged. - FY2016First statedAnnual report
「Management of liquidity risk related to financing, meaning the risk of being unable to make payments when due.」
The solvency risk associated with financing through borrowings, corporate bonds and other instruments has been identified.