Risk of Sales Concentration in a Specific Customer
First written in FY2016. 18 of 25 entries say "Restated". Latest entry: FY2026.
Rohto Pharmaceutical 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 2017: 18 of 92 companies on the "Worse" side.
60 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Of trade receivables at the end of the current consolidated fiscal year, 44% (46% at the end of the previous consolidated fiscal year) were due from the three largest customers.」
Although the disclosure is based on trade receivables rather than the sales concentration ratio, it shows that trade receivables from the top 3 customers remain heavily concentrated at 44%. - FY2024WorsenedAnnual report
「The Group's transaction volume is concentrated among its three largest customers, which account for 36.6% of sales. If the business activities of major customers deteriorate or bad debts arise due to bankruptcy or other events, operating performance and financial condition could be affected.」
The sales concentration ratio for the top 3 customers rose from 35.3% in the previous fiscal year to 36.6%, indicating a numerical increase in concentration risk. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change regarding the risk of sales concentration among specific customers. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change regarding the risk of sales concentration among specific customers. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change regarding the risk of sales concentration among specific customers. - FY2023MitigatedAnnual report
「The Group's transaction volume is concentrated among its three largest customers, which account for 35.3% of sales」
The sales concentration ratio for the top 3 customers declined from 37.5% in FY2021 to 35.3%. However, concentration risk among specific customers itself continues to be noted. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change regarding the risk of sales concentration among specific customers. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change regarding the risk of sales concentration among specific customers. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2021MitigatedAnnual report
「The Group's transaction volume is concentrated among its three largest customers, which account for 37.5% of sales」
The sales concentration ratio for the top 3 customers declined from 38.3% in the previous fiscal year to 37.5%. However, concentration risk itself continues to be noted. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change regarding the risk of sales concentration among specific customers. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2020MitigatedAnnual report
「The Group's transaction volume is concentrated among its three largest customers, which account for 38.3% of sales」
The sales concentration ratio for the top 3 customers declined from 41.7% in FY2017 to 38.3%, but concentration risk continues to be noted. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2018-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes in unusual fluctuations in the Company's financial position, operating results or cash flows, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change from the previous year's disclosure regarding the risk of sales concentration among specific customers. - FY2017WorsenedAnnual report
「The Group's transaction volume is concentrated among its three largest customers, which account for 41.7% of sales. If the business activities of major customers deteriorate or bad debts arise due to bankruptcy or other events, operating performance and financial condition could be affected.」
The sales concentration ratio for the top 3 customers rose from 39.3% in FY2016 to 41.7%. - FY2016First statedAnnual report
「The Group's transaction volume is concentrated among its three largest customers, which account for 39.3% of sales. If the business activities of major customers deteriorate or bad debts arise due to bankruptcy or other events, operating performance and financial condition could be affected.」
The sales concentration ratio for the top 3 customers is stated as 39.3%, with deterioration in customers' operating conditions and bad debts resulting from their bankruptcy identified as risks.