Textures do not load when importing DAE files

Currently, I want to import a DAE file with SketchUp, but the texture is not loaded.
The imported dae file has a texture file in the same directory.
As an experiment, when I exported a 3D model with Texture on SketchUp to DAE, a folder containing DAE files and textures was created, and when I imported it again, it was displayed with textures.
The files that could not be imported were originally in usdz format and converted to DAE files for import into SketchUp. Other formats are fine, but DAE is the only file format that can be imported with textures, so this format is used.
Is there a way to import this DAE file with texture?
I had a thread with a similar problem, but it seems that the situation is different depending on the file, so I asked a question.
dae.zip (15.3 MB)

Importing DAE with texture

Using Universal Importer extension


or using Blender and in SketchUp: File > Import


Thank you. It will be converted twice, but I will consider it.