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Elecom (6750) · RiskRestated

Risk of compensating business partners for inventory due to a price revision

First written in FY2016. 16 of 17 entries say "Restated". Latest entry: FY2026-H1.

17entries
10years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2026-H12016: 320162017: 220172018: 220182019: 320192020: 420202021: 220212022: 020222023: 020232024: 020242025: 12025
Same theme, other companies
Risk of compensating business partners for inventory due to a price revisionA theme 1 companies write about · 1 as a headwind · 0 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    States that there have been no material changes in risks related to customer inventory compensation.
  2. FY2022-Q1RestatedAnnual report

    「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    States that there have been no new occurrences or material changes in risks related to customer inventory compensation.
  3. FY2021-Q3RestatedAnnual report

    「During the first 3 quarters of the current consolidated fiscal year, there were no new business or other risks, nor any significant changes to the risks or other matters described in the securities report for the previous fiscal year.」

    States that there have been no new occurrences or material changes in risks related to customer inventory compensation.
  4. FY2021-Q2RestatedAnnual report

    「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    States that there have been no new occurrences or material changes in risks related to customer inventory compensation.
  5. FY2021-Q1RestatedAnnual report

    「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    States that there have been no new occurrences or material changes in risks related to customer inventory compensation.
  6. FY2020RestatedAnnual report

    「As a business practice in the computer and digital equipment-related products industry in which our group operates, when the price of products already shipped and held in customers' inventories is revised downward, the customer is compensated for an amount calculated by multiplying the price reduction by the quantity of the product held in the customer's inventory. This is known as inventory compensation.」

    Continues to disclose the risk of compensating customers for inventory when prices are revised, together with measures involving monitoring customer inventories and adjusting distribution inventory levels.
  7. FY2020-Q3RestatedAnnual report

    「During the first 3 quarters of the current consolidated fiscal year, there were no new business or other risks, nor any significant changes to the risks or other matters described in the securities report for the previous fiscal year.」

    States that there have been no new occurrences or material changes in risks related to customer inventory compensation.
  8. FY2020-Q1RestatedAnnual report

    「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    States that there have been no new occurrences or material changes in risks related to customer inventory compensation.
  9. FY2019RestatedAnnual report

    「As a business practice in the computer and digital equipment-related products industry in which our group operates, when the price of products already shipped and held in customers' inventories is revised downward, the customer is compensated for an amount calculated by multiplying the price reduction by the quantity of the product held in the customer's inventory. This is known as inventory compensation.」

    Continues to disclose the risk of compensating customers for inventory when prices are revised, together with measures involving monitoring inventory contents and adjusting distribution inventory levels.
  10. FY2019-Q3RestatedAnnual report

    「During the first 3 quarters of the current consolidated fiscal year, there were no new business or other risks, nor any significant changes to the risks or other matters described in the securities report for the previous fiscal year.」

    States that there have been no new occurrences or material changes in risks related to customer inventory compensation.
  11. FY2019-Q2RestatedAnnual report

    「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    States that there have been no new occurrences or material changes in risks related to customer inventory compensation.
  12. FY2019-Q1RestatedAnnual report

    「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    States that there have been no new occurrences or material changes in risks related to customer inventory compensation.
  13. FY2017RestatedAnnual report

    「When the price of products already shipped and held in customers' inventories is revised downward, the customer is compensated for an amount calculated by multiplying the price reduction by the quantity held in the customer's inventory. This is known as inventory compensation.」

    Continues to disclose the risk of compensating customers for inventory when prices are revised, together with measures involving monitoring inventory contents and adjusting distribution inventory levels.
  14. FY2017-Q3RestatedAnnual report

    「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    Explicitly states that there have been no material changes in risks related to customer inventory compensation.
  15. FY2017-Q2RestatedAnnual report

    「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    Explicitly states that there have been no material changes in risks related to customer inventory compensation.
  16. FY2017-Q1RestatedAnnual report

    「During the cumulative consolidated period for the first quarter, no new business or other risks arose. There were also no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    Explicitly states that there have been no material changes in existing risks related to customer inventory compensation.
  17. FY2016First statedAnnual report

    「As a business practice in the computer and digital equipment-related products industry in which our group operates, when the price of products already shipped and held in customers' inventories is revised downward, the customer is compensated for an amount calculated by multiplying the price reduction by the quantity of the product held in the customer's inventory. This is known as inventory compensation.」

    Measures include monitoring customer inventories and adjusting distribution inventory levels.
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Risk of compensating business partners for inventory due to a price revision | ELECOM CO.,LTD. (6750) | Komori