Sales Dependence on the Top 3 Customers
First written in FY2016. 12 of 23 entries say "Restated". Latest entry: FY2026.
Focus Systems moved to the "Worse" side of this theme in 2020, 3 years before the typical company in this theme (2023).
The whole theme swung hardest in 2025: 23 of 73 companies on the "Worse" side.
24 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「In the fiscal year under review, sales to the top 3 major customers accounted for 39.8% of total sales, compared with 40.0% in the previous fiscal year.」
Revenue dependence on the top 3 major customers declined from 40.0% to 39.8%. New customer acquisition and diversification of the business portfolio are also described as measures. - 2026-05-15MitigatedEarnings
「In the fiscal year under review, sales to the top 3 major customers accounted for 39.8% of total sales, compared with 40.0% in the previous fiscal year.」
The basis for measuring major customers returned from the top 4 to the top 3, while the sales concentration ratio declined from 40.0% to 39.8%. - FY2025WorsenedAnnual report
「In the current fiscal year, sales to the Company's top 4 major customers accounted for 44.1% of total net sales (43.4% in the previous fiscal year).」
Revenue dependence on the top 4 major customers increased from 43.4% to 44.1%. - FY2024MitigatedAnnual report
「In the current fiscal year, sales to the Company's top 4 major customers accounted for 43.4% of total net sales (43.8% in the previous fiscal year).」
Revenue dependence on the top 4 major customers declined from 43.8% to 43.4%. Measures to maintain ongoing transactions through specialized expertise, track record and support systems are also described. - FY2023MitigatedAnnual report
「In the current fiscal year, sales to the Company's top 4 major customers accounted for 43.8% of total net sales (45.9% in the previous fiscal year).」
Revenue dependence on the top 4 major customers declined from 45.9% to 43.8%. Measures to maintain relationships through ongoing transactions with major customers and specialized personnel and support systems are also described. - FY2022ReframedAnnual report
「In the current fiscal year, sales to the Company's top 4 major customers accounted for 45.9% of total net sales (46.8% in the previous fiscal year, comprising the top 3 customers; 1 customer was spun off).」
The basis for identifying major customers changed from the top 3 to the top 4, reflecting the spin-off of 1 customer. Although the ratio declined from 46.8% to 45.9%, the change in composition prevents a straightforward comparison. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that no material change has occurred in revenue dependence on the top 3 major customers. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that no material change has occurred in revenue dependence on the top 3 major customers. - FY2021WorsenedAnnual report
「In the current fiscal year, sales to the Company's top 3 major customers accounted for 46.8% of total net sales (44.8% in the previous fiscal year).」
Revenue dependence on the top 3 major customers increased from 44.8% to 46.8%. - FY2020WorsenedAnnual report
「In the current fiscal year, sales to the Company's top 3 major customers accounted for 44.8% of total net sales (43.9% in the previous fiscal year).」
Revenue dependence on the top 3 major customers increased from 43.9% to 44.8%. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that no material change has occurred in revenue dependence on the top 3 major customers. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that no material change has occurred in revenue dependence on the top 3 major customers. - FY2019MitigatedAnnual report
「In the current fiscal year, sales to the Company's top 3 major customers accounted for 43.9% of total net sales (47.1% in the previous fiscal year).」
Revenue dependence on the top 3 major customers declined from 47.1% to 43.9%. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material change is considered to have occurred in revenue dependence on the top 3 major customers. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material change is considered to have occurred in revenue dependence on the top 3 major customers. - FY2018RestatedAnnual report
「In the current fiscal year, sales to the Company's top 3 major customers accounted for 47.1% of total net sales (47.1% in the previous fiscal year).」
Revenue dependence on the top 3 major customers remained at 47.1%, unchanged from the previous fiscal year, with no substantive change. - FY2018-Q3RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
No material change is considered to have occurred in revenue dependence on the top 3 major customers. - FY2018-Q2RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
No material change is considered to have occurred in revenue dependence on the top 3 major customers. - FY2017MitigatedAnnual report
「In the current fiscal year, sales to the Company's top 3 major customers accounted for 47.1% of total net sales (49.0% in the previous fiscal year).」
Revenue dependence on the top 3 major customers declined from 49.0% to 47.1%. - FY2017-Q3RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
No material change is considered to have occurred in revenue dependence on the top 3 major customers. - FY2017-Q2RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
No material change is considered to have occurred in revenue dependence on the top 3 major customers. - FY2017-Q1RestatedAnnual report
「There have been no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material change is considered to have occurred in revenue dependence on the top 3 major customers. - FY2016First statedAnnual report
「In the current fiscal year, sales to the Company's top 3 major customers accounted for 49.0% of total net sales (47.8% in the previous fiscal year).」
Revenue dependence on the top 3 major customers was quantified at 49.0%, with the potential for fluctuations arising from changes in customers' policies and order volumes indicated.