A theme is one subject that many companies write about in their own filings. For each company we hold its own wording, how it relates to the subject, and which way it cuts. Themes are read from the filings themselves, not assigned by us.

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42 companiesEquity investment to form a capital and business alliance with an unlisted company and strengthen commercial ties
42 companiesRisk of capacity shortfalls and investment burdens from large-scale capital expenditures
42 companiesRisk of negative net worth and financial deterioration at consolidated subsidiaries
42 companiesIntegrated Financial Management of Inventory Optimization, Capital Expenditure and Cash Flow
42 companiesDisclosure of No Material Changes in Business and Financial Issues to Be Addressed
42 companiesExecutive Officer System Separating the Board of Directors from Executive Functions
42 companiesImpairment risk arising from declines in the value of held assets, including land and securities
42 companiesLabor-saving and reduced workload at store sites through IT and robotics implementation
42 companiesDomestic logistics: driver shortages and tight supply and demand
42 companiesImproving the Consolidated Financial Position
42 companiesManagement Indicator Management Using Revenue, Operating Profit Margin, and ROE
42 companiesCumulative Sustainable Finance Execution Amount Target
42 companiesRespect for Human Rights and Promotion of Diversity & Inclusion
42 companiesBuilding the real estate and rental housing business into a core earnings driver
42 companiesEstimation of Write-Downs for Slow-Moving and Expected-to-Be-Disposed Inventory
42 companiesUncertainty in the business environment due to policy, natural disasters, tax changes and other factors
42 companiesDependence on sales to specific customers
41 companiesNonconsolidation of an Immaterial Subsidiary
41 companiesInvestment in Inventory-Holding Branches and Strengthening the Nationwide Logistics Network
41 companiesResponse to Laws and Regulations Relating to Cloud Services, Personal Information and Intellectual Property
41 companiesCompliance with Youth Protection and Data Protection Regulations in the Internet Business
41 companiesImproving Decision-Making and Execution Speed
41 companiesRisk of Damage to Trust Caused by Information Leaks, Legal and Regulatory Violations, and Misconduct
41 companiesInsufficient performance forecast information due to a limited operating history
41 companiesWomen in Executive Roles and Diversification of Executive Composition
41 companiesChanges in Allowance for Doubtful Accounts
41 companiesIncrease in Merchandise and Work-in-Process Inventories
41 companiesProtecting and Strengthening Core Value through Intellectual Property Management
41 companiesStrengthening the Platform for Creating New Businesses through the New Business Division
41 companiesDisclosure of no material changes to business and other risks
41 companiesRisk of Information Asset Loss and Service Disruption Due to Data Center Disasters
41 companiesBuilding a Highly Profitable Global Business Structure and Securing Business Positions
41 companiesCoordination among global research and development centers and joint development
41 companiesAppointment and Changeover of Outside Directors
41 companiesStrengthening the Management Foundation Through Operating Profit, Ordinary Profit, Net Income, EBITDA and Other Indicators
41 companiesRegional Production and Sales Structure and Multiple Reporting Segments
41 companiesFoodservice Format Transformation through Takeout, Delivery and Backup Kitchens
41 companiesPerformance volatility due to fourth-quarter sales concentration with no identified cause
41 companiesChanges in Foreign Currency Translation Adjustment Account
41 companiesClarification and Disclosure of Independence Criteria for Outside Officers
41 companiesDeclining transport capacity and rising logistics costs due to Japan’s 2024 logistics problem
41 companiesApplication of Tax Effect Accounting Standards and Implementation Guidance
41 companiesBuilding New Sales Channels, Including Delivery and Takeout
41 companiesImproving the Operating Profit Margin through Gross Profit Margin Improvement and SG&A Management
41 companiesStrengthening the Integrated Framework for Investment Screening and Post-Investment Management
41 companiesChanges in the accounting treatment of agent transactions and points following adoption of the revenue recognition accounting standards
41 companiesImpairment Losses on Idle Fixed Assets
40 companiesChanges in Headcount and Staffing Allocation by Business Segment
40 companiesIncrease in Supply, Sales and General and Administrative Expenses
40 companiesCompletion of Liquidation of an Unconsolidated Subsidiary
40 companiesStructure and Trends of Subsidiaries and Affiliates in the Consolidated Group
40 companiesMore Efficient Advertising Placements and Lower Advertising Expenses
40 companiesSales Expansion through OEM, National-Brand and Private-Label Development and New Business Partner Acquisition
40 companiesIncrease or Decrease in Depreciation Expense
40 companiesFixed Asset Impairment Losses at Stores Slated for Closure
40 companiesRevenue Recognition Disclosure of Transaction Price Allocated to Remaining Performance Obligations
40 companiesDevelopment of New Materials and Products for Specific Applications in Response to Customer Requirements
40 companiesIncreases and Decreases in Securities and Investment Securities Holdings
40 companiesCorporate shareholders becoming or ceasing to qualify as other affiliated companies
40 companiesUser Behavior and Community Integrity Risk on Operated Sites
40 companiesContinued pursuit of strategic M&A for growth
40 companiesCross-Group Reciprocal Customer Referrals and Integrated Services Leveraging the Customer Base
40 companiesDecline in equity ratio due to increase in liabilities
40 companiesContinuation of the shareholder benefit program, including meal vouchers and company products
40 companiesAn agile, competitive management structure responsive to changing conditions
40 companiesExternal Environment Uncertainty from North Korea and US Administration Policies
40 companiesRecognition of liabilities and extraordinary loss due to a change in the method for calculating retirement benefit obligations
40 companiesROIC-Based Management of Investment Profitability by Business and Priority Investment
40 companiesCompound Growth Strategy through New Products, New Businesses, Overseas Expansion and M&A
40 companiesSales volatility in fashion products due to seasonality and climate
40 companiesBecoming the No. 1 financial group trusted by the community
40 companiesChange of Audit Firm Following a Merger
40 companiesTarget Management for Women in Management, Male Parental Leave and the Gender Pay Gap
39 companiesChanges in Renewable Energy Policy and FIT Scheme
39 companiesCost Reduction through Integrated Manufacturing and Logistics
39 companiesStrengthening the Protection and Management of Proprietary Intellectual Property Rights
39 companiesIncreasing Deployment Volume and Customer Value through Upselling and Cross-Selling to Existing Customers
39 companiesRisk of Failure to Recover Upfront Investment in Development and Customer Acquisition
39 companiesRecognition of Store Closure Losses
39 companiesPressure on Profitability and Sales Costs from Rising Logistics Costs
39 companiesBusiness continuity risk arising from changes in parent company policies and transactions
39 companiesRisk to the continuity of key telecommunications and sales agency agreements
39 companiesRisk of Deficiencies in Internal Control over Financial Reporting
39 companiesMarket Environment Fluctuation Risk for Defined Benefit Obligations and Pension Assets
39 companiesRisk of Financial-Statement Fluctuations Associated with Multiple Accounting Estimates and Valuations
39 companiesRecognition of settlement proceeds
39 companiesExecutive Compensation Linked to Sustainability Metrics
39 companiesRegional Revitalization through Collaboration with Regional Financial Institutions and Local Governments
39 companiesDifficulty Passing Through Higher Steel Raw Material Prices and Deteriorating Profitability
39 companiesFair and Rational Employee Compensation Determination Policy
39 companiesDeterioration in Market Funding Conditions Due to a Credit Rating Downgrade
39 companiesUncertainty in the earnings outlook due to the global semiconductor shortage
39 companiesRecognition of Employment Adjustment Subsidy Income and Subsequent Decline
38 companiesExpansion in construction orders received
38 companiesStrengthening Advanced Technology Capabilities
38 companiesCompetition for Information Services Orders and Deteriorating Project Profitability
38 companiesStrengthening the Framework for Product Quality Assurance and Safety Regulatory Compliance
38 companiesContinuing Supply of Safe, Reliable, High-Quality Products
38 companiesStrengthening and Expanding Existing Business Areas and Relationship-Based Sales
38 companiesDecline in demand due to fluctuations in public investment and industrial capital investment

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