Sales Concentration Among Top Customers
First written in FY2023. 2 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 22 of 69 companies on the "Worse" side.
21 other companies' latest entry also says "Mitigated".
- FY2025MitigatedAnnual report
「In fact, the top 3 customers accounted for 29.0% of total sales in the fiscal year ended September 2025.」
The sales concentration ratio for the top 3 customers declined from 35.3% in the previous fiscal year to 29.0%. The policy of reducing concentration through quality control and the development of new customers also continues. - FY2025-H1RestatedAnnual report
「During the interim accounting period, there were no significant changes in the occurrence of the major risks that management recognizes could materially affect the company’s financial position, financial performance, and cash flows, or in the matters described as “Business Risks” in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes regarding the risk of sales concentration among its major customers. - FY2024RestatedAnnual report
「In fact, the top 3 customers accounted for 35.3% of total sales in the fiscal year ended September 2024. To maintain its business relationships with these major customers, the company is working to strengthen customer trust by establishing a quality control structure. It has also reduced the proportion of sales generated by its major customers by developing new customers.」
The company reports that the top 3 customers accounted for 35.3% of sales and describes measures to reduce concentration through quality control and the development of new customers. - FY2023First statedAnnual report
「In fact, the top 2 customers accounted for 37.8% of total sales in the fiscal year ended September 2023.」
The company describes the risk of sales concentration, with the top 2 customers accounting for 37.8% of sales in the fiscal year ended September 2023, and aims to reduce the ratio by developing new customers.