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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All themesPage 3

160 companiesReduction in the Number of Issued Shares Through Cancellation of Treasury Shares
160 companiesAchievement of the medium-term management plan
160 companiesRisk of Changes in the Use of Proceeds and Failure to Achieve Investment Effects
160 companiesRegular Risk Deliberations by the Risk Management Committee
159 companiesImproving Asset Efficiency and Financial Condition Through the Sale of Fixed Assets
159 companiesIFRS 16 (Leases) Implementation
157 companiesCredit Exposure from Debt Guarantees
156 companiesChange in Statutory Effective Tax Rate Due to Tax Reform
156 companiesEnhancing Financial Information Comparability and Financing Through IFRS Adoption
156 companiesInformation management risks involving information leakage, data corruption, and system outages
155 companiesVolatility in Financial and Capital Markets and Uncertainty over Exchange Rates and Prices
154 companiesReducing Environmental Impact through SDGs, Environmental Management and Resource Recycling
154 companiesEstablishment of a Corporate Ethics and Compliance Framework
153 companiesCapital Efficiency, Financial Strength and Shareholder Return Targets Based on Multiple Financial Metrics
152 companiesImpairment Risk at Unprofitable Sites and for Owned Properties
151 companiesRelease of the Provision for Losses on Contracts Expected to Incur Losses
151 companiesRecognition of Subsidy Income
151 companiesSurging resource and energy prices due to geopolitical tensions and their impact on the business environment
149 companiesInformation Systems and IT Infrastructure Upgrades and Optimization
148 companiesMaintaining Health and Productivity Management Outstanding Organization (White 500) certification
148 companiesProfit pressure from higher material, packing and freight, and labor costs
148 companiesCombined impact of foreign exchange fluctuations on profit or loss and net assets
148 companiesResponse to applying the new lease accounting standard for the fiscal year ending March 2028
147 companiesSubsidiary Insolvency
147 companiesAdditional acquisitions of affiliate shares and expansion of the consolidation scope
146 companiesRisk of Internal Information System Outages and Virus Infections
145 companiesEarnings Stabilization Through Cross-Functional Business Structural Reform
145 companiesMaximizing Corporate Value for All Stakeholders
144 companiesMaterial Uncertainty Regarding Going Concern
144 companiesMarket Price and Issuer Credit Risk of Securities
143 companiesRisk of members' personal information being leaked
142 companiesDomestic economic deterioration driven by overseas economic conditions, inflation, and supply constraints
142 companiesSustainability Target Management Using Materiality KPIs
141 companiesTalent Recruitment and Skills Transfer Risk Due to Declining Birthrates and an Aging Population
141 companiesTransition to the Tokyo Stock Exchange Prime Market
140 companiesRisks related to difficulty securing outsourced and construction contractors, contract performance, and quality deterioration
139 companiesReducing labor requirements and improving productivity through IT and automation
139 companiesRecognition of Loss on Disposal of Property, Plant and Equipment
139 companiesEnhancing Technology and Business Synergies through External Alliances
138 companiesCost Reduction through Operational Efficiency Improvements
137 companiesAudits of domestic and overseas group operations by the business audit group
136 companiesChange to Progress-Based Revenue Recognition under the Revenue Recognition Accounting Standard and Its Financial Impact
136 companiesExpanding and deepening the network of sales partners and business alliances
136 companiesRisk of Failing to Meet New Business Plans
136 companiesResponse to the Application of the Accounting Standard for Disclosure of Accounting Policies, Accounting Changes and Corrections of Errors
136 companiesDerivatives and Hedging Policy Limited to Underlying Exposures
135 companiesProduct Obsolescence Due to Intensified Competition and Delays in Adapting to Technology
135 companiesChanges in revenue recognition methods and presentation following adoption of the Revenue Recognition Accounting Standard
135 companiesProfit Growth Amid Revenue Decline
135 companiesQUO Card and Company Gift Certificate-Based Shareholder Benefits
135 companiesEstablishment of a growth investment allocation under the medium-term management plan
134 companiesImproving Earnings Power and Profitability Through Operational and Management Efficiency
134 companiesRisk of Additional Impairment Losses Due to Deterioration in Market Conditions or Investee Financial Condition
134 companiesRisks Related to Voting Rights and Management Control by Major Shareholders and the Parent Company, and Dependence on the Group
133 companiesManaging the risk of legal and regulatory violations
132 companiesRecord-high sales and profit
132 companiesConcurrent Increase in Revenue and Profit and Decline in Profit Attributable to Owners of the Parent
132 companiesBusiness Continuity Planning and Telework Preparedness for Infectious Diseases and Large-Scale Disasters
132 companiesExternal Environment Risks in Overseas Operations, Including Political, Regulatory, Disaster and Epidemic Risks
131 companiesFunding for capital investment, refinancing and working capital through the issuance of unsecured corporate bonds
131 companiesPreparation for the Adoption of Multiple New Accounting Standards
131 companiesGovernance focused on shareholder rights, social trust and sustainable growth
131 companiesIntegrated Promotion of Legal Compliance, Environmental, Safety and Quality, and Social Contribution as CSR Activities
130 companiesEstablishment and Implementation of Group Materiality
130 companiesFunding Constraints Associated with Financial Covenants and Receivables Securitization
130 companiesCustomer production adjustments due to semiconductor shortages
130 companiesStrengthening the Financial Position by Reducing Interest-Bearing Debt
130 companiesAccelerating Decision-Making through the Organizational Structure and Regular Meetings
130 companiesAssessment of the Impact of Applying the Accounting Standard for Revenue Recognition
129 companiesChange in the Method of Measuring Reporting Segment Profit
129 companiesLarge-Scale Share Purchases and Acquisition Proposals that May Damage Enterprise Value
129 companiesIncrease in corporate tax burden due to the disallowance and reversal of tax loss carryforwards
129 companiesCompliance Costs and Business Impact of Tighter Environmental Regulations
128 companiesImproving operational productivity and the value of services through AI and data utilization
128 companiesAdvancing Management Based on ESG Strategy and Materiality
128 companiesChanges in Cash Holdings
128 companiesCentralized Group Cash Management Through a Cash Management System
128 companiesEnhancing the Agility of the Board and Executive Management Structure
128 companiesNon-Formulation of Basic Sustainability Policy and Key Indicators and Consideration of Their Formulation
128 companiesHuman Capital Management Based on Talent Development and Internal Work Environment Policies
126 companiesLegal Compliance Oversight and Education by the Compliance Committee
126 companiesSelling Price Revisions Due to Raw Material and Supplier Price Increases
125 companiesReputational damage risk from non-compliance with laws and regulations
125 companiesPost-front-loading decline in domestic consumption and economic activity following a consumption tax rate hike
124 companiesGeneral capital raising through new listings, capital increases, etc.
124 companiesCash Flow Changes from the Use of Funds in Operating and Investing Activities and Financing
124 companiesInfection Prevention and Safe Operations at Stores and Facilities During COVID-19
123 companiesFinance Department Cash Management and Strengthening of Financial Institution Relationships
123 companiesRisk of R&D investments failing to deliver results
122 companiesImplementation and Disclosure Responses for New Accounting Standards
122 companiesTransition from a Defined-Benefit Pension Plan to a Defined-Contribution Pension Plan
122 companiesPolicy, Technology, Market and Physical Risks from Climate Change
122 companiesTransition to the Tokyo Stock Exchange Prime Market
122 companiesNo-Dividend Policy Allocating Retained Earnings to Strengthening the Financial Position and Business Investment
121 companiesContinuous Development and Review of Internal Control Systems
121 companiesResponse to Major Risks under Risk Management Rules and by the Crisis Response Headquarters
121 companiesTrust-Based Employee Stock Ownership Association Incentive (E-Ship)
120 companiesAccumulation of Cash on Hand and Flexible Financing Amid COVID-19
120 companiesCore System Implementation, Modernization and Cloud Migration
119 companiesStrengthening the business base through partnerships with and development of business partners

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