Collection Risk Arising from Deteriorating Customer Creditworthiness
First written in FY2016. 20 of 30 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026MitigatedAnnual report
「As of the consolidated fiscal year-end, 28.2% of trade receivables were due from certain major customers.」
The proportion of trade receivables due from certain major customers decreased from 31.2% in the previous fiscal year to 28.2%, reducing the concentration. - FY2025MitigatedAnnual report
「As of the consolidated fiscal year-end, 31.2% of trade receivables were due from certain major customers.」
The proportion of trade receivables due from certain major customers decreased from 46.9% in the previous fiscal year to 31.2%, reducing the concentration. - FY2025-H1Allowance for doubtful accounts decreased from ¥66 million to ¥60 millionAnnual report
「Allowance for doubtful accounts △ 66 △ 60」
The allowance for doubtful accounts decreased from ¥66 million at the end of the previous consolidated fiscal year to ¥60 million at the end of the current interim consolidated accounting period. - FY2024WorsenedAnnual report
「As of the consolidated fiscal year-end, 46.9% of trade receivables were due from certain major customers.」
The proportion of trade receivables due from certain major customers increased from 33.8% in FY2023 to 46.9%, increasing the concentration of credit risk. - FY2024-Q3Allowance for doubtful accounts increased from ¥61 million to ¥66 millionAnnual report
「Allowance for doubtful accounts △ 61 △ 66」
The allowance for doubtful accounts increased from ¥61 million at the end of the previous consolidated fiscal year to ¥66 million at the end of the third quarter of the current fiscal year. - FY2024-Q2Allowance for doubtful accounts increased from ¥61 million to ¥71 millionAnnual report
「Allowance for doubtful accounts △ 61 △ 71」
The allowance for doubtful accounts increased from ¥61 million at the end of the previous consolidated fiscal year to ¥71 million at the end of the second quarter of the current fiscal year. - FY2024-Q1Increase in Allowance for Doubtful AccountsAnnual report
「Allowance for doubtful accounts △ 61 △ 95」
The allowance for doubtful accounts increased from ¥61 million at the end of the previous consolidated fiscal year to ¥95 million at the end of the first quarter of the current fiscal year. - FY2023WorsenedAnnual report
「As of the consolidated fiscal year-end, 33.8% of trade receivables were due from certain major customers.」
The proportion of trade receivables due from certain major customers increased from 25.0% in FY2022 to 33.8%, increasing the concentration of credit risk. - FY2023-Q2RestatedAnnual report
「During the cumulative consolidated second quarter under review, there were no significant changes in either the emergence of new business or other risks or the risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from customer credit risk as having undergone no material change. - FY2022Quantification of Trade Receivables Concentrated Among Certain Major CustomersAnnual report
「Notes receivable, operating loans receivable and accounts receivable are exposed to customers' credit risk. With regard to this risk, sales offices manage the due dates and outstanding balances of each business partner in accordance with the credit management manual, while seeking to identify and mitigate early any collection concerns arising from deterioration in financial condition or other factors.」
The company reviewed its approach to managing customer credit risk and disclosed that, as of the consolidated fiscal year-end, 25.0% of trade receivables were due from certain major customers. - FY2022-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company treats the collection risk arising from customer credit risk as having undergone no material change. - FY2022-Q2RestatedAnnual report
「During the cumulative consolidated second quarter under review, there were no significant changes in either the emergence of new business or other risks or the risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from customer credit risk as having undergone no material change. - FY2021-Q2RestatedAnnual report
「During the cumulative consolidated second quarter under review, there were no significant changes in either the emergence of new business or other risks or the risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from customer credit risk as having undergone no material change. - FY2021-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from customer credit risk as having undergone no material change. - FY2020RestatedAnnual report
「Notes receivable, operating loans receivable and accounts receivable are exposed to customers' credit risk. With regard to this risk, sales offices manage the due dates and outstanding balances of each business partner in accordance with the credit management manual, while seeking to identify and mitigate early any collection concerns arising from deterioration in financial condition or other factors.」
The company continues to address customer credit risk through credit management and the early identification of collection concerns. - FY2020-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company treats the collection risk arising from customer credit risk as having undergone no material change. - FY2020-Q2RestatedAnnual report
「During the cumulative consolidated second quarter under review, there were no significant changes in either the emergence of new business or other risks or the risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from customer credit risk as having undergone no material change. - FY2020-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from customer credit risk as having undergone no material change. - FY2019RestatedAnnual report
「Notes receivable, operating loans receivable and accounts receivable are exposed to customers' credit risk. With regard to this risk, sales offices manage the due dates and outstanding balances of each business partner in accordance with the credit management manual, while seeking to identify and mitigate early any collection concerns arising from deterioration in financial condition or other factors.」
The company continues to address customer credit risk through credit management and the early identification of collection concerns. - FY2019-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company treats the collection risk arising from customer credit risk as having undergone no material change. - FY2019-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from customer credit risk as having undergone no material change. - FY2018RestatedAnnual report
「Notes receivable, operating loans receivable and accounts receivable are exposed to customers' credit risk. With regard to this risk, sales offices manage the due dates and outstanding balances of each business partner in accordance with the credit management manual, while seeking to identify and mitigate early any collection concerns arising from deterioration in financial condition or other factors.」
The company continues to disclose customer credit risk and its response through credit management and the early identification of collection concerns. - FY2018-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company treats the collection risk arising from deterioration in customers' creditworthiness as having undergone no material change. - FY2018-Q2RestatedAnnual report
「During the cumulative consolidated second quarter under review, there were no significant changes in either the emergence of new business or other risks or the risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from deterioration in customers' creditworthiness as having undergone no material change. - FY2018-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from deterioration in customers' creditworthiness as having undergone no material change. - FY2017RestatedAnnual report
「Notes receivable, operating loans receivable and accounts receivable are exposed to customers' credit risk. With regard to this risk, sales offices manage the due dates and outstanding balances of each business partner in accordance with the credit management manual, while seeking to identify and mitigate early any collection concerns arising from deterioration in financial condition or other factors.」
The company continues to disclose customer credit risk and its response through credit management and the early identification of collection concerns. - FY2017-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company treats the collection risk arising from deterioration in customers' creditworthiness as having undergone no material change. - FY2017-Q2RestatedAnnual report
「During the cumulative consolidated second quarter under review, there were no significant changes in either the emergence of new business or other risks or the risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from deterioration in customers' creditworthiness as having undergone no material change. - FY2017-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company treats the collection risk arising from deterioration in customers' creditworthiness as having undergone no material change. - FY2016First statedAnnual report
「Notes receivable, operating loans receivable and accounts receivable are exposed to customers' credit risk.」
The company describes its exposure to customer credit risk in trade receivables and explains how it mitigates this risk through credit management.