Collectibility and Estimation Uncertainty of Receivables from Purchase Rebates
First written in FY2021. 5 of 10 entries say "Restated". Latest entry: FY2026.
1 other company's latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Receivables 124,105 114,247」
Receivables related to purchase rebates decreased from ¥124.105 million in the previous fiscal year to ¥114.247 million, reducing the monetary exposure associated with uncertainty over recoverability. - FY2026-H1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
The company reconfirmed that there had been no significant changes in significant accounting estimates, including the recoverability of receivables related to purchase rebates. - FY2025WorsenedAnnual report
「(1) Amounts recognized in the consolidated financial statements for the current consolidated fiscal year Receivables 91,072 124,105 Purchase rebates are subject to uncertainty because they are affected by market prices, supplier trends and changes in market conditions, as well as potentially unpredictable events such as infectious diseases. If the receivables cannot be collected, this may affect the consolidated financial statements for the following consolidated fiscal year.」
Receivables related to purchase rebates increased from ¥91.072 million in the previous fiscal year to ¥124.105 million, with uncertainty over recoverability continuing at a higher amount. - FY2025-H1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
The company reconfirmed that there had been no significant changes in significant accounting estimates and assumptions, including the recoverability of receivables related to purchase rebates. - FY2024-Q3RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
The company reconfirmed that there had been no significant changes in significant accounting estimates and assumptions, including the recoverability of receivables related to purchase rebates. - FY2024-Q2RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
The company reconfirmed that there had been no significant changes in significant accounting estimates and assumptions, including the recoverability of receivables related to purchase rebates. - FY2023MitigatedAnnual report
「Purchase rebates are subject to uncertainty because they are affected by market prices, supplier trends and changes in market conditions, as well as potentially unpredictable events such as infectious diseases. If the receivables cannot be collected, this may affect the consolidated financial statements for the following consolidated fiscal year.」
Although uncertainty over recoverability continues, receivables related to purchase rebates decreased from ¥140.114 million in the previous fiscal year to ¥134.340 million. - FY2023-Q3RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
The company reconfirmed that there had been no significant changes in significant accounting estimates and assumptions, including the recoverability of receivables related to purchase rebates. - FY2022WorsenedAnnual report
「Purchase rebates are subject to uncertainty because they are affected by market prices, supplier trends and changes in market conditions, as well as potentially unpredictable events such as infectious diseases. If the receivables cannot be collected, this may affect the consolidated financial statements for the following consolidated fiscal year.」
Receivables related to purchase rebates increased from ¥90.207 million to ¥140.114 million, with uncertainty over recoverability related to market conditions, supplier trends and infectious diseases continuing at a higher amount. - FY2021First statedAnnual report
「Purchase rebates are subject to uncertainty because they are affected by market prices, supplier trends and changes in market conditions, as well as potentially unpredictable events such as infectious diseases. If the receivables cannot be collected, this may affect the consolidated financial statements for the following consolidated fiscal year.」
For ¥90.207 million in receivables related to purchase rebates, the company disclosed separately for the first time the uncertainty of recoverability arising from market prices, supplier trends and infectious diseases as a significant accounting estimate.