Komori
Japan Material (6055) · RiskMitigated

Concentration of Credit Risk Relating to Trade Receivables and Major Customers

First written in FY2018. 16 of 24 entries say "Restated". Latest entry: FY2026.

24entries
9years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2022-Q3MitigatedFY20242018: 220182019: 420192020: 420202021: 220212022: 320222023: 420232024: 220242025: 120252026: 22026
Same theme, other companies
Concentration of sales receivables and credit risk among a small number of business partnersA theme 164 companies write about · 164 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2017: 10 of 65 companies on the "Worse" side.

63 other companies' latest entry also says "Mitigated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 164 companies compared. The sentences above are computed from all 164.
Full recordFilings, disclosures and news, newest first
  1. FY2026MitigatedAnnual report

    「As of the consolidated fiscal year-end, 47.9% of trade receivables were from a specific major customer.」

    The concentration of trade receivables due from a particular major customer declined from 56.2% in the previous fiscal year to 47.9%.
  2. 2026-06-02MitigatedGeneral Meetings of Shareholders

    「As of the consolidated fiscal year-end, 47.9% of trade receivables were from a specific major customer.」

    The filing stated that 47.9% of trade receivables were concentrated in a specific major customer, down from 56.2% reported in the previous annual securities report.
  3. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  4. FY2024MitigatedAnnual report

    「As of the consolidated balance-sheet date for the current fiscal year, 56.2% of trade receivables were due from a particular major customer.」

    The concentration of trade receivables due from a particular major customer declined from 64.4% in the previous fiscal year to 56.2%.
  5. FY2024-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  6. FY2024-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  7. FY2024-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  8. FY2023WorsenedAnnual report

    「As of the consolidated balance-sheet date for the current fiscal year, 64.4% of trade receivables were due from a particular major customer.」

    The concentration of trade receivables due from a particular major customer increased from 59.3% in the previous fiscal year to 64.4%.
  9. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  10. FY2023-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  11. FY2022WorsenedAnnual report

    「As of the consolidated balance-sheet date for the current fiscal year, 59.3% of trade receivables were due from a particular major customer.」

    The concentration of trade receivables due from a particular major customer increased from 52.7% in the previous fiscal year to 59.3%.
  12. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  13. FY2022-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  14. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  15. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  16. FY2021-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the concentration of credit risk in trade receivables and major customers.
  17. FY2020WorsenedAnnual report

    「As of the consolidated balance-sheet date for the current fiscal year, 52.7% of trade receivables were due from a particular major customer.」

    The concentration of trade receivables due from a particular major customer increased from 33.9% in the previous disclosure to 52.7%.
  18. FY2020-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company expressly stated that there had been no material changes in its business and other risks, and did not indicate any specific change in the concentration of credit risk in trade receivables and major customers.
  19. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company expressly stated that there had been no material changes in its business and other risks, and did not indicate any specific change in the concentration of credit risk in trade receivables and major customers.
  20. FY2020-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    No specific material change was indicated in the concentration of credit risk in trade receivables and major customers.
  21. FY2019MitigatedAnnual report

    「As of the consolidated balance-sheet date for the current fiscal year, 33.9% of trade receivables were due from a particular major customer.」

    The concentration of trade receivables due from a particular major customer declined from 66.5% in the previous disclosure to 33.9%.
  22. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company expressly stated that there had been no material changes in its business and other risks, and did not indicate any specific change in the concentration of credit risk in trade receivables and major customers.
  23. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company expressly stated that there had been no material changes in its business and other risks, and did not indicate any specific change in the concentration of credit risk in trade receivables and major customers.
  24. FY2018First statedAnnual report

    「As of the consolidated balance-sheet date for the current fiscal year, 66.5% of trade receivables were due from a particular major customer.」

    The company disclosed that 66.5% of trade receivables were due from a particular major customer, indicating concentration of customer credit risk.
Moved together

"Dividends Paid from Retained Earnings" moved the same way as this thread, in the same document, in 3 of its 24 moves.

333333★123456
  1. ★This thread
  2. 1Dividends Paid from Retained Earnings3×
  3. 2Demand fluctuations in the semiconductor and small- and medium-sized display markets3×
  4. 3Restricted Stock Compensation Plan3×
  5. 4Dependence on the Electronics-Related Business and Semiconductor Market3×
  6. 5Dependence on sales to specific customers3×
  7. 6Market Price Fluctuations and Valuation Losses on Investment Securities3×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Japan Material yet. It last moved in the General Meetings of Shareholders of 2026-06-02: "Mitigated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Concentration of Credit Risk Relating to Trade Receivables and Major Customers | JAPAN MATERIAL Co.,Ltd. (6055) | Komori