Trade accounts and other receivables

12 Months Ended

Mar. 31, 2026

7. Trade accounts and other receivables

Trade accounts and other receivables consist of the following:


	Yen in millions
	March 31,
	2025			2026
Accounts and notes receivables		2,480,370			2,082,717
Other receivables		1,236,794			1,744,175
Allowance for doubtful accounts		(37,442	)		(30,906	)

Total		3,679,722			3,795,986

Trade accounts and other receivables which are unconditional rights to consideration are classified as financial assets measured at amortized cost. Receivables from contracts with customers correspond to “Accounts and notes receivables” and the balance as of April 1, 2024 is

2,672,434

million.

Changes in the allowance for doubtful accounts consist of the following:


	Yen in millions
	For the years ended March 31,
	2025			2026
Allowance for doubtful accounts at beginning of year		122,105			127,296
Provision for doubtful accounts, net of reversal		9,835			8,060
Write-offs		(3,128	)		(9,646	)
Other		(1,516	)		(7,850	)

Allowance for doubtful accounts at end of year		127,296			117,860

“Other” includes currency translation adjustments and transfers to

ssets held for sale.

A portion of the allowance for doubtful accounts is attributed to certain

non-current

receivable balances which are reported as other financial assets under

non-current

assets.