Risk to Achieving Projected Sales Due to Sales Concentration Among Major Customers
First written in FY2017. 4 of 9 entries say "Mitigated", first in FY2019. Latest entry: FY2026.
The whole theme swung hardest in 2017: 12 of 76 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「The group's top 2 major customers account for 39.9% of sales. This strong relationship with specific industries and customers is a strength, but if changes in economic conditions or other factors affect customers' business operations and force changes to their policies, development plans or other matters, the group's operating results and other aspects may be affected.」
The sales concentration of the top 2 customers increased from 38.8% in the previous fiscal year to 39.9%, and the company continues to disclose the risk of concentration in major customers. - FY2024ReframedAnnual report
「The group's top 2 major customers account for 38.8% of sales. This strong relationship with specific industries and customers is a strength, but if changes in economic conditions or other factors affect customers' business operations and force changes to their policies, development plans or other matters, the group's operating results and other aspects may be affected. The group seeks to mitigate this risk by pursuing new fields with existing customers and developing new customers.」
The company changed the customer concentration disclosure from the top 3 customers to the top 2 and reports a sales contribution of 38.8%. Mitigation measures involving new fields with existing customers and the development of new customers continue. - FY2023MitigatedAnnual report
「The group's top 3 major customers account for 45.5% of sales. This strong relationship with specific industries and customers is a strength, but if changes in economic conditions or other factors affect customers' business operations and force changes to their policies, development plans or other matters, the group's operating results and other aspects may be affected.」
The sales contribution of the top 3 major customers declined from 48.9% in the previous fiscal year to 45.5%. Measures to mitigate the risk through new fields with existing customers and the development of new customers continue. Separately, the company reports that the top 2 customers account for 51.8% of trade receivables. - FY2022ReframedAnnual report
「The group's top 3 major customers account for 48.9% of sales. This strong relationship with specific industries and customers is a strength, but if changes in economic conditions or other factors affect customers' business operations and force changes to their policies, development plans or other matters, the group's operating results and other aspects may be affected.」
The company changed the customer concentration disclosure from the top 2 customers in the previous fiscal year to the top 3 and reports that they account for 48.9% of sales. Mitigation measures involving new fields with existing customers and the development of new customers continue. - FY2021MitigatedAnnual report
「The group's top 2 major customers account for 39.6% of sales.」
The sales contribution of the top 2 customers declined from 40.1% in the previous fiscal year to 39.6%. The company continues to disclose the risk of concentration in major customers and mitigation measures involving new fields with existing customers and the development of new customers. - FY2020MitigatedAnnual report
「The group's top 2 major customers account for 40.1% of sales. This strong relationship with specific industries and customers is a strength, but if changes in economic conditions or other factors affect customers' business operations and force changes to their policies, development plans or other matters, the group may be unable to secure its projected sales. The group seeks to mitigate this risk by pursuing new fields with existing customers and developing new customers.」
The sales contribution of the top 2 major customers declined from 41.0% in the previous fiscal year to 40.1%, and the company describes measures to mitigate the risk by pursuing new fields with existing customers and developing new customers. - FY2019MitigatedAnnual report
「The group's top 2 major customers account for 41.0% of sales. This strong relationship with specific industries and customers is a strength, but if changes in economic conditions or other factors affect customers' business operations and force changes to their policies, development plans or other matters, the group may be unable to secure its projected sales.」
The sales contribution of the top 2 major customers declined from 44.4% in the previous fiscal year to 41.0%, while the risk of failing to secure projected sales due to customer concentration continues to be disclosed. - FY2018ReframedAnnual report
「The group's top 2 major customers account for 44.4% of sales. This strong relationship with specific industries and customers is a strength, but if changes in economic conditions or other factors affect customers' business operations and force changes to their policies, development plans or other matters, the group may be unable to secure its projected sales.」
The company changed the customer concentration disclosure from the top 3 customers to the top 2 and reports that they account for 44.4% of sales. Separately, the notes to the financial instruments report that the top 2 customers account for 60.3% of trade receivables. - FY2017First statedAnnual report
「The group's top 3 major customers account for 57.9% of sales. This strong relationship with specific industries and customers is a strength, but if changes in economic conditions or other factors affect customers' business operations and force changes to their policies, development plans or other matters, the group may be unable to secure its projected sales.」
The company describes customer concentration, with the top 3 customers accounting for 57.9% of sales, from both the perspective of a strength and a risk.