Credit Risk and Collection Concerns Relating to Trade Receivables
First written in FY2016. 4 of 8 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2026: 23 of 72 companies on the "Worse" side.
- FY2027-H1Increase in Allowance for Doubtful AccountsAnnual report
「Increase (decrease) in allowance for doubtful accounts (△ indicates a decrease) － 16,282」
An increase of ¥16,282 thousand in the allowance for doubtful accounts was recognized in cash flows from operating activities, and the allowance for doubtful accounts on the interim consolidated balance sheet also increased from ¥73,373 thousand to ¥87,822 thousand. - FY2022RestatedAnnual report
「Notes and accounts receivable and other trade receivables are exposed to customers' credit risk.」
The company continues to disclose credit risk relating to customer trade receivables. - FY2021SoftenedAnnual report
「Trade receivables, including notes and accounts receivable, are exposed to customers’ credit risk.」
Although credit risk relating to customer trade receivables continues to be disclosed, the reference to credit risk relating to short-term loans receivable that appeared through the previous fiscal year has been removed. - FY2020RestatedAnnual report
「Notes and accounts receivable and other trade receivables are exposed to customers' credit risk. Short-term loans receivable are exposed to the credit risk associated with the financial performance of the borrowers.」
The company continues to state that trade receivables and short-term loans receivable are exposed to the credit risk of customers and borrowers, respectively. - FY2019RestatedAnnual report
「Notes and accounts receivable and electronically recorded monetary claims, which are trade receivables, are exposed to customers' credit risk. Short-term loans receivable are exposed to the credit risk associated with the financial performance of the borrowers.」
The company continues to state that, in addition to trade receivables, short-term loans receivable are exposed to credit risk. - FY2018RestatedAnnual report
「Notes and accounts receivable and electronically recorded monetary claims, which are trade receivables, are exposed to customers' credit risk. Short-term loans receivable are exposed to the credit risk associated with the financial performance of the borrowers.」
The company continues to state that, in addition to trade receivables, short-term loans receivable are exposed to credit risk. - FY2017WorsenedAnnual report
「Notes and accounts receivable and electronically recorded monetary claims, which are trade receivables, are exposed to customers' credit risk. Short-term loans receivable are exposed to the credit risk associated with the financial performance of the borrowers.」
In addition to customer trade receivables, the company explicitly identifies short-term loans receivable as exposed to credit risk relating to the borrowers' financial performance. - FY2016First statedAnnual report
「Notes and accounts receivable and electronically recorded monetary claims operating as trade receivables are exposed to customer credit risk.」
The company indicates the risk of collecting trade receivables due to customers' breach of contract or deteriorating financial condition.