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 34

10 companiesChange from the Tokyo Stock Exchange First Section to the Standard Market and the Nagoya Stock Exchange Premier Market
10 companiesHealthcare Market Expansion Driven by an Aging Society and Growing Health and Beauty Awareness
10 companiesDeclining advertising investment efficiency and sales environment due to deterioration in the online advertising environment
10 companiesExpanding Customer Touchpoints and the Customer Base through Advertising and Catalog Promotions
10 companiesDemand decline due to economic slowdown and inventory adjustments in mainland China
10 companiesQuality Innovation and Operational Efficiency through Quality Engineering and Big Data
10 companiesDevelopment and Sales of New Pavement-Related Products
10 companiesImprovement in Cash Flow from Operating Activities Driven by a Decline in Inventories
10 companiesContributing to Public Safety and Improving Quality of Life
10 companiesValue-add management through the acquisition, renovation and leasing of mid-sized office properties
10 companiesRisk of Changes in Childcare, Nursing-Care and Household Support Policies
10 companiesApplication of Topic 326 Credit Loss Accounting at Overseas Subsidiaries
10 companiesShareholder Diversification and Free-Float Enhancement Through a Share Supply-Demand Buffer Trust
10 companiesExpansion of Machining Support Capabilities and Technology Cycles for Machine Tools
10 companiesReview of Machinery and Equipment Useful Lives Due to Product Life-Cycle Changes
10 companiesBecoming a Global Automotive Parts Supplier
10 companiesDeterioration in earnings due to fluctuations in aluminum alloy prices
10 companiesComposite Risk from Competition, Changes in Major Customers’ Purchasing Policies and Counterparty Credit
10 companiesRecognition of Costs Related to Suspension of Operations
10 companiesEstablishing a Foundation for Growth through the Medium-Term Management Plan
10 companiesApplication of equity-method accounting to one newly established company
10 companiesAcquisition and Cancellation of Unexercised Stock Acquisition Rights with Adjustable Exercise Prices
10 companiesLinking Sales Through Refreshed Customer Data and Shared Store and Online Points
10 companiesDisclosure of Board Meeting and Attendance Records
10 companiesCompliance with the SSBJ Sustainability-Related Financial Disclosure Standards
10 companiesGoing-Concern Risk Associated with Loan Repayment Deferrals and Protection Against Accelerated Repayment
10 companiesManagement Turnaround through Capital and Partnership Strategies
10 companiesDecline and recovery in operating margin
10 companiesTalent acquisition and development and overseas labor environment risks
10 companiesChanges in Earnings per Share
10 companiesMaintaining ISMS Certification and Zero Major Information-Related Incidents
10 companiesUse-Specific Financing: Capital Expenditures Funded from Retained Earnings and Working Capital from Short-Term Borrowings
10 companiesStructural changes in frontline work environments and social issues due to a declining workforce
10 companiesEnhancement of Sales Opportunity Pipeline Management and Closing Forecasts
10 companiesProduct System Failure and Defect Risk
10 companiesObjective of transferring to the Prime Market of the Tokyo Stock Exchange
10 companiesTransition from a Staffing-Based Model to a Comprehensive Contracting Model
10 companiesTrade Receivables Credit, Securities Market and Foreign Exchange Risk Management
10 companiesApplication of Depreciation and Tax-Effect Accounting in Response to Tax Reforms and Revised Accounting Standards
10 companiesLitigation and Claims Risk Related to Intellectual Property, Product Liability and Licensing
10 companiesApplication of Accounting Treatment for Electronic Record Transfer Rights Presented as Securities, etc.
10 companiesShift to Market-In Value Creation Based on Social Value
10 companiesShift to a Hybrid Solution and SaaS Revenue Model
10 companiesFunctional Integration and Domain Expansion through Reorganization within the Healthcare Business
10 companiesPrinting-led expansion into digital and multi-media services
10 companiesChanges in Customer Assets Under Custody
10 companiesBuilding and Monetizing an E-Book Service Platform
10 companiesIntensifying competition in the reuse industry and entry by companies from other industries
10 companiesType Approval Testing and Gaming Machine Regulations for Amusement Products
10 companiesIncrease in current liabilities due to increases in short-term borrowings and accounts payable
10 companiesEmployee Economic Stability and Wealth Building Support
10 companiesRecognition of Losses on Contract Cancellations
10 companiesWeather-Related Fluctuations in Demand for Petroleum Products and LPG
10 companiesChange in revenue recognition through the allocation of credit card annual membership fees over the service period
10 companiesMaturation of the Mobile Communications Market and Lengthening Device Replacement Cycles
10 companiesIncrease in cash flow expenditures from investing activities
10 companiesChange in Accounting Treatment for Fair Value Measurement of Foreign Exchange Forward Contracts and Interest Rate Swaps
10 companiesOptimization and Budget Control of Sales Promotion Expenses and Supply Chain Costs
10 companiesInsurers’ Solvency Margin Ratio and Adjusted Net Assets
10 companiesTarget Setting for the Research and Development Expense-to-Sales Ratio
10 companiesDigitization of Applications and Contracts
10 companiesDerivative Hedge Ineffectiveness and Counterparty Default Risk
10 companiesEntry into the Crypto Asset and Digital Asset Business and Expansion of On-Chain Finance
10 companiesBuilding a Corporate Culture and Workplace Aimed at Zero Serious Accidents and Critical Quality Issues
10 companiesCommercialization of Carbon-Negative Concrete
10 companiesDecrease in Cash Balance Due to Investment Spending After Operating Cash Flow Turns Positive
10 companiesLow-Carbon Energy Development through Natural Gas Shift and Gas Decarbonization
10 companiesComprehensive Improvement of Bridal Venue Visits, Booking Conversion Rates and Profitability
10 companiesDevelopment of New Pharmaceutical and Agrochemical Products
10 companiesBusiness Operations Incorporating Customer Protection and Improved Convenience
10 companiesImpairment Risk for Vessel Assets
10 companiesSystematization of Human Capital and Organizational Initiatives Based on the Mission and Values
10 companiesClassification, Measurement and Impairment of Financial Assets under IFRS 9
10 companiesStrengthening the Dominant-Area Footprint and Expanding Market Share in the Kanto Region
10 companiesLaunch of a New Digital Marketing Business
10 companiesImpact of Climate Change and Environmental Pollution on Agricultural, Marine, Livestock and Fishery Resources and the Business Foundation
10 companiesCredit card and credit guarantee businesses established as an independent reportable segment
10 companiesCompound Business Continuity Risks from Natural Disasters, Occupational Accidents, Equipment and Environmental Accidents, and Quality Issues
10 companiesCompound License and Permit Renewal Risk in the Real Estate, Construction, Accommodation, Food Service, and Nursing Care Businesses
10 companiesChanges in Other Operating Income (Expenses), Including a Shift to a Deficit
10 companiesSales policy prioritizing order intake
10 companies新規顧客・製品・技術・事業による複合成長
10 companiesRising costs in the real estate and hotel businesses due to inflation, yen depreciation and higher interest rates
10 companiesRisk of Outsourcing Provider Disruption or Contract Termination in Pharmaceutical Development
10 companiesRisk of Development Plan Delays or Cancellation Due to Defects and Rights Issues Relating to Development Sites
10 companiesReducing Concentration Risk in Credit Portfolios through Industry and Small-Ticket Diversification
10 companiesSponsorship and Hosting of Sports and Cultural Activities and Athlete Support
10 companiesExpansion from flow-based to recurring-revenue businesses related to energy efficiency and electricity
10 companiesComprehensive Development of Autonomous-Driving and Cooperative Mobility Technologies
10 companiesCommodity Price and Inventory Valuation Risk Arising from Supply-Demand Fluctuations
10 companiesChange in amortization periods for retirement benefits (actuarial differences and past service costs)
10 companiesBusiness Structure Centered on Logistics Center-Based 3PL and Freight Transportation Operations
10 companiesSI division billing rates and staffing levels
10 companiesAddressing Labor Shortages Through Foreign Talent Recruitment and Skills Transfer
10 companiesDevelopment and mass production of electric drive products for next-generation mobility
10 companiesRapid Response to Increasingly Sophisticated Market Needs
10 companiesOrder and Business Growth Through Expansion of Existing Technologies into New Fields
10 companiesAccident and Disaster Risk at Equipment Installation and Machinery Manufacturing Sites
10 companiesImproving Productivity through HR System Reform and Production System Enhancement
10 companiesEconomic uncertainty due to conditions on the Korean Peninsula

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