Celm (7367) · RiskRestated
Risk of Sales Dependence on Major Customers
First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2023.
3entries
3years
0from disclosures
How it moved
Same theme, other companies
Dependence on sales to specific customersA theme 37 companies write about · 39 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2025: 12 of 25 companies on the "Worse" side.
9 other companies' latest entry also says "Restated".
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 37 companies compared. The sentences above are computed from all 37.Full recordFilings, disclosures and news, newest first
- FY2023RestatedAnnual report
「In the seventh consolidated fiscal year, transactions with customer companies accounting for the top 20% by transaction value represented more than 70% of the Group's sales.」
The disclosure continues to state that the Group relies on its top 20% of customer companies for more than 70% of sales. - FY2022RestatedAnnual report
「In the sixth consolidated fiscal year, transactions with customer companies accounting for the top 20% by transaction value represented more than 70% of the Group's sales.」
The disclosure continues to state that the Group relies on its top 20% of customer companies for more than 70% of sales. - FY2021First statedAnnual report
「In the fifth consolidated fiscal year, transactions with customer companies accounting for the top 20% by transaction value represented more than 70% of the Group's sales.」
The risk is described as having a high likelihood and major impact, with expanding the customer base identified as a response measure.