Higher Allowance for Doubtful Accounts Due to an Increase in Delinquent Receivables
First written in FY2020-Q1. 6 of 7 entries say "Worsened", first in FY2024. Latest entry: FY2026.
Belluna moved to the "Worse" side of this theme in 2024, 2 years after the typical company in this theme (2022).
The whole theme swung hardest in 2022: 6 of 17 companies on the "Worse" side.
9 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Provision for doubtful accounts 952 1,083」
The provision for doubtful accounts increased from ¥952 million in the previous fiscal year to ¥1,083 million, expanding the burden related to bad debts. - 2026-05-13WorsenedEarnings
「Change in allowance for doubtful accounts (△ indicates a decrease) 132 184」
The increase in the allowance for doubtful accounts widened from ¥132 million in the previous year to ¥184 million. - FY2026-H1WorsenedAnnual report
「Provision for doubtful accounts 508 569」
The provision for doubtful accounts increased from ¥508 million in the same period of the previous year to ¥569 million, expanding the burden related to bad debts. - FY2025WorsenedAnnual report
「Provision for doubtful accounts 862 952」
The provision for doubtful accounts increased from ¥862 million in the same period of the previous year to ¥952 million, expanding the burden related to bad debts. - FY2025-H1WorsenedAnnual report
「Provision for loan losses 412 508」
The provision for doubtful accounts increased from ¥412 million in the same period of the previous year to ¥508 million, expanding the burden related to bad debts. - FY2024WorsenedAnnual report
「In the finance business, revenue and profit increased because new customer acquisition proceeded smoothly, despite a trend toward higher charge-offs.」
The company newly disclosed that charge-offs are trending upward. The provision for loan losses also increased from ¥802 million in the previous year to ¥862 million. - FY2020-Q1First statedAnnual report
「However, segment profit was ¥339 million, down 4.3% year on year, due to an increase in the allowance for doubtful accounts associated with an increase in overdue receivables.」
In the domestic consumer finance business, growth in loans outstanding was offset by higher allowances for doubtful accounts associated with overdue receivables, which reduced segment profit.