Concentration of Trade Receivables in a Specific Major Customer
First written in FY2018. 10 of 18 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2017: 9 of 63 companies on the "Worse" side.
61 other companies' latest entry also says "Mitigated".
- FY2025MitigatedAnnual report
「当期の連結決算日現在における営業債権のうち13％が特定の大口顧客に対するものであります。」
特定の大口顧客に対する営業債権の集中比率は、前年度の16％から13％へ低下した。ただし、集中エクスポージャーは引き続き数値化されている。 - FY2024MitigatedAnnual report
「当期の連結決算日現在における営業債権のうち16％が特定の大口顧客に対するものであります。」
特定大口顧客への営業債権集中比率は前年度の21％から16％へ低下したが、集中エクスポージャーは引き続き数値化。 - FY2024-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
特定大口顧客への営業債権集中リスクについて重要な変更がないと記載。 - FY2023MitigatedAnnual report
「当期の連結決算日現在における営業債権のうち21％が特定の大口顧客に対するものであります。」
特定大口顧客への営業債権集中比率は21％となり、前年度の22％から低下した。ただし、集中エクスポージャーは引き続き数値化されている。 - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
特定大口顧客への営業債権集中リスクについて重要な変更がないと記載。 - FY2022WorsenedAnnual report
「当期の連結決算日現在における営業債権のうち22％が特定の大口顧客に対するものであります。」
特定大口顧客への営業債権集中比率を22％と開示。前年度の開示対象売上高がなかった状態から、信用リスク上の集中エクスポージャーが再び数値化された。 - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
特定大口顧客への営業債権集中リスクについて重要な変更がないと記載。 - FY2022-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
特定大口顧客への営業債権集中リスクについて、重要な変更がないと記載。 - FY2021MaterialisedAnnual report
「五井コーストエナジー㈱ 6,893」
前年度に開示対象となる大口顧客がなかった一方、当年度は五井コーストエナジー㈱向け売上高が6,893百万円、総販売実績の10.4％となった。 - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
特定大口顧客への営業債権集中リスクについて、重要な変更がないと記載。 - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
特定大口顧客への営業債権集中リスクについて、重要な変更がないと記載。 - FY2021-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
特定大口顧客への営業債権集中リスクについて、重要な変更がないと記載。 - FY2020MitigatedAnnual report
「外部顧客への売上高のうち、連結損益計算書上の売上高の10％以上を占める相手先がないため、記載はありません。」
特定大口顧客への売上集中は、前年度に続き10％以上の相手先がない状態となり、開示上の集中エクスポージャーが低下。 - FY2020-Q3RestatedAnnual report
「このほかに、前事業年度の有価証券報告書に記載した「事業等のリスク」についての重要な変更はありません。」
特定大口顧客への営業債権集中リスクについて重要な変更がないと記載。 - FY2019MitigatedAnnual report
「当期の連結決算日現在における営業債権のうち、10.3％が特定の大口顧客に対するものであります。」
特定大口顧客への営業債権集中比率は、前年度の22.9％から10.3％へ低下。 - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
特定大口顧客への営業債権集中リスクについて重要な変更がないと記載。 - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
特定大口顧客への営業債権集中リスクについて重要な変更がないと記載。 - FY2018First statedAnnual report
「当期の連結決算日現在における営業債権のうち、22.9％が特定の大口顧客に対するものであります。」
営業債権の22.9％が特定の大口顧客に集中している信用リスク上のエクスポージャーを初めて個別のテーマとして記載。