Risk of Dependence on Specific Customers
First written in FY2017. 3 of 8 entries say "Worsened", first in FY2018. Latest entry: FY2026.
Super Tool moved to the "Worse" side of this theme in 2020, 4 years before the typical company in this theme (2024).
The whole theme swung hardest in 2025: 22 of 69 companies on the "Worse" side.
27 other companies' latest entry also says "Other".
- FY2026Dependence on 3 major customersAnnual report
「TRUSCO NAKAYAMA CORPORATION 1,569,801 28.9 / 山善 909,117 16.7 / 京セラＥＰＡ（同） 609,600 11.2」
Customers accounting for more than 10% now include 京セラＥＰＡ in addition to TRUSCO NAKAYAMA CORPORATION and 山善, with dependence on 3 customers disclosed. The shares of TRUSCO NAKAYAMA CORPORATION and 山善 have declined from the previous fiscal year. - FY2025WorsenedAnnual report
「Among the Group's major customers, those accounting for more than 10% of consolidated net sales are shown in the table below, indicating a high degree of dependence on specific customers.」
TRUSCO NAKAYAMA CORPORATION's revenue share is 29.8% and 山善's is 19.5%, indicating increased dependence on major customers from 24.9% and 17.8%, respectively, in the previous fiscal year. - FY2022RestatedAnnual report
「TRUSCO NAKAYAMA CORPORATION 1,394,020 17.5 / 山善 1,010,465 12.7」
Dependence on 2 major customers continues, with disclosed revenue shares of 17.5% for TRUSCO NAKAYAMA CORPORATION and 12.7% for 山善. - FY2021SoftenedAnnual report
「TRUSCO NAKAYAMA CORPORATION 1,291,522 17.7 / 山善 937,252 12.8」
Dependence on major customers continues, but JFE Plant Engineering, which accounted for more than 10% in the previous fiscal year, is no longer a customer accounting for more than 10% in the current fiscal year, reducing the number of disclosed customers to 2. Meanwhile, TRUSCO NAKAYAMA CORPORATION and 山善 account for 17.7% and 12.8%, respectively. - FY2020WorsenedAnnual report
「Among the Group's major customers, those accounting for more than 10% of consolidated net sales are shown in the table below, indicating a high degree of dependence on specific customers.」
JFEプラントエンジ's share of net sales rose from 13.4% to 24.4%, while トラスコ中山 at 17.3% and 山善 at 12.5% also exceeded 10%, indicating a numerical increase in dependence on specific customers. - FY2019RestatedAnnual report
「The Company has a high degree of dependence on specific customers.」
The Company has disclosed that customers accounting for more than 10% of net sales continue to exist: トラスコ中山 20.6%, 山善 17.4%, and JFEプラントエンジ 13.4%. - FY2018WorsenedAnnual report
「Among the Group's major customers, those accounting for more than 10% of consolidated net sales are shown in the table below, indicating a high degree of dependence on specific customers.」
Dependence on major customers exceeding 10% of net sales is shown numerically for the current fiscal year: トラスコ中山 20.2%, 山善 17.7%, and オノマシン 12.6%, making the high degree of dependence more concrete. - FY2017First statedAnnual report
「Among the Group's major customers, those accounting for more than 10% of consolidated net sales are shown in the table below, indicating a high degree of dependence on specific customers.」
The Company has disclosed dependence on multiple major customers accounting for more than 10% of net sales and identifies the impact of changes in transaction policies as a business-performance risk.