Risk of Dependence on Specific Customers
First written in FY2021. 3 of 6 entries say "Worsened", first in FY2024. Latest entry: FY2026.
Key Coffee Inc moved to the "Worse" side of this theme in 2024, 1 year after the typical company in this theme (2023).
The whole theme swung hardest in 2025: 22 of 69 companies on the "Worse" side.
16 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Coca-Cola Japan Co., Ltd. 28,913 31.1」
Coca-Cola Japan Co., Ltd.’s share of sales rose from 30.7% in the previous fiscal year to 31.1%, further increasing concentration among specific customers. - FY2025WorsenedAnnual report
「Coca-Cola Japan Co., Ltd. 23,884 30.7, MITSUI & CO.,LTD. 12,168 15.6」
Coca-Cola Japan Co., Ltd., the company’s major customer, increased its share of sales from 28.3% in the previous fiscal year to 30.7%, further increasing concentration among specific customers. - FY2024WorsenedAnnual report
「Coca-Cola Japan Co., Ltd. 20,896 28.3, MITSUI & CO.,LTD. 11,535 15.6, Mitsubishi Corporation 6,953 9.4」
Among the 3 major customers, Coca-Cola Japan Co., Ltd.’s share of sales rose from 23.7% to 28.3%, increasing concentration among specific customers. - FY2023Updated customer sales and percentagesAnnual report
「Coca-Cola Japan Co., Ltd. 15,022 23.7, MITSUI & CO.,LTD. 10,972 17.3, Mitsubishi Corporation 6,798 10.7」
Regarding the risk of dependence on specific customers, the company has updated the sales of its 3 major customers and their percentages of consolidated net sales to the figures for the current fiscal year. - FY2022Quantification of sales concentration by customerAnnual report
「MITSUI & CO.,LTD. 12,237 22.0, Coca-Cola Japan Co., Ltd. 12,011 21.6, Mitsubishi Corporation 6,960 12.5」
Regarding dependence on specific customers, the company has specifically disclosed the sales of its top 3 customers and their percentages of consolidated net sales. - FY2021First statedAnnual report
「As described in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management,” the group has customers that account for a high proportion of consolidated net sales. If sales to these customers decline substantially due to changes in their business policies or transaction agreements, or if difficulties arise in continuing transactions, this may affect the group’s operating results and financial position.」
For customers accounting for a high proportion of consolidated net sales, the company has identified the impact on operating results from changes in the customers’ business policies or contracts and difficulties in continuing transactions as a major risk for the first time.