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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92 companiesRisk of product recalls and regulatory action due to serious quality issues
92 companiesDiversified funding, including borrowings and securities issuance, primarily through internal funds, and liquidity 확보
91 companiesFinancing Through Long-Term Borrowings and Bonds and the Shift in Debt Structure
91 companiesRecognition of equity-method investment losses
91 companiesImproving asset and capital efficiency through ROE and ROIC
91 companiesFinancial Services Agency Administrative Action Against Audit Firm and Its Impact on Audit Quality and Continuation of the Audit Engagement
91 companiesTransfer from the Tokyo Stock Exchange Second Section to the Standard Market
91 companiesPoint-Based and Commemorative-Gift Shareholder Benefits
90 companiesFood safety risks, including food poisoning
90 companiesClimate Change-Related Regulatory and Materials Constraints, Supply Chain and Working Environment Risks
90 companiesTransparent and Honest Management and Stakeholder Dialogue
89 companiesStrengthening Corporate Awareness through Information Sharing, IR and PR with Stakeholders
89 companiesCustomer-Focused Consultative Sales through Sales and Development Collaboration
89 companiesPerformance Targets as Conditions for Payment of Performance-Linked Compensation
89 companiesReduced IT investment and declines in contracts and purchases due to deteriorating business performance and economic conditions among corporate customers
89 companiesChange to the Standard Market after transitioning to the Tokyo Stock Exchange Prime Market
89 companiesRisk of reliance on sales affected by weak end-market demand for automobiles, electronic equipment and other products
89 companiesRisk of underperformance and integration failure in M&A and business restructuring
88 companiesChanges in the Scope of Consolidation Associated with Absorption-Type Mergers and Conversion into Wholly Owned Subsidiaries
88 companiesAbolition of the Executive Retirement Bonus System
88 companiesEstablishing a High-Profit Business Model Centered on Revenue, Operating Profit, and ROE
88 companiesDeveloping Next-Generation Management Talent and the Middle-Management Ranks
88 companiesManagement oversight by outside Audit & Supervisory Board members and internal audit
88 companiesSluggish personal consumption due to economic conditions, weather, tax burdens, and other factors
88 companiesNet Presentation of Agent Transactions Following Adoption of the Revenue Recognition Accounting Standard
87 companiesChange in Presentation Unit for Quarterly Consolidated Financial Statements
87 companiesRecognition of Allowance for Doubtful Accounts
87 companiesHedging Policy for Foreign Exchange and Interest Rate Fluctuation Risk
87 companiesEconomic environment uncertainty due to the Russia-Ukraine situation and yen depreciation
87 companiesRemoval from Equity-Method Accounting Due to the Transfer of All Shares in an Associate
87 companiesAccounting Treatment and Disclosure under Japanese Standards for the Global Minimum Tax
86 companiesChanges to and tightening of regulations relating to telecommunications, e-commerce and sales businesses
86 companiesEstablishing a Vision-Aligned Performance Evaluation and Compensation System
86 companiesGrowth into a ¥1 Billion-Revenue Company
86 companiesRisk of Store and Logistics Network Disruptions Due to Natural Disasters
86 companiesIncreases and decreases in cash flow from operating activities (causes not identified)
86 companiesReorganization of Management Structures Through Changes Between Representative Directors and Changes in Their Positions
85 companiesAdjustment of the Consolidation Period Following Changes to Subsidiaries' Reporting Dates
85 companiesDisposal and Impairment of Idle Assets and Assets Slated for Sale
85 companiesChanges in cash flow from investing activities due to fixed-asset sales and acquisitions
85 companiesDisruption of raw material procurement due to dependence on specific suppliers
85 companiesReputational damage caused by inappropriate online postings
85 companiesIncrease in Net Assets and Rise in Equity Ratio (Cause Unknown)
84 companiesDisaggregated revenue disclosure under the revenue recognition standard
84 companiesAdvancing open innovation through joint development with external technologies and research institutions
84 companiesChange in Consolidation Period Due to Fiscal Year-End Alignment Across the Group
84 companiesOperational and country risk arising from concentration of overseas production
84 companiesRestricted stock compensation for employees
84 companiesRisks to reputation, financial performance and procurement arising from food safety and quality issues
84 companiesManagement Responses Focused on Cost of Capital and Share Price
84 companiesDissolution and Liquidation Proceedings for a Consolidated Subsidiary
84 companiesBusiness Expansion Leveraging Overseas Development, Manufacturing and Sales Bases
84 companiesExpanding the business and earnings bases through M&A and acquisitions of subsidiaries
83 companiesChanges in Recognition of Sales Incentives, Returns and Agency Transactions Following Adoption of the Accounting Standard for Revenue Recognition
83 companiesRecognition and Changes in Asset Retirement Obligations
83 companiesGroup Growth Strategy, Optimal Allocation of Management Resources and Maximization of Synergies
83 companiesLong-Term Value Creation through the Identification and Review of Management Materiality
83 companiesDirector Resignation and Departure from Office
83 companiesOptimizing the Group's Business Portfolio through Integration of Operating Subsidiaries and Organizational Restructuring
83 companiesRisk of supply stoppages caused by natural disasters and supply chain disruptions
83 companiesRetirement Benefit Obligation Assumptions and Pension Asset Investment Volatility Risk
83 companiesRisk of Dependence on the Founding Director
82 companiesChanges in Total Assets and Net Assets
82 companiesRecognition of a Product Warranty Provision
82 companiesRisk of higher financing costs due to financial market instability and rising interest rates
82 companiesComprehensive improvement of operating quality and profitability at existing stores
82 companiesRecognition of Compensation Received
82 companiesRisk of business performance being affected by amendments to laws and regulations or new regulations
81 companiesExpanding Online Sales Channels Through Multiple E-Commerce Sites and Third-Party Marketplaces
81 companiesBorrowing to Fund M&A and Growth Investments
81 companiesLimiting impacts through a business continuity plan and disaster response headquarters
81 companiesTransition from the Consolidated Taxation System to the Standalone Taxation System
81 companiesMultilayered Management Oversight by the Board of Directors, Management Committee and Audit & Supervisory Board
81 companiesPerformance-linked compensation tied to consolidated net sales and operating profit
80 companiesCustomer acquisition and store visits driven by promotional campaigns and membership initiatives
80 companiesComprehensive Enhancement of Manufacturing and Sales Capabilities
80 companiesIntensifying market competition and order intake and price fluctuations driven by business cycles
80 companiesEnergy Consumption Reduction and Energy Efficiency
80 companiesImproving profitability through streamlining and withdrawal from unprofitable businesses
80 companiesRevenue dependence on flagship product Cuenote FC
80 companiesBalancing Growth Investment with Strengthening the Financial Base
80 companiesSlowing or Stagnant Demand for Semiconductors and Flat-Panel Displays
80 companiesTarget Management for Women Managers and Men's Parental Leave Uptake Rate
79 companiesResponse to Changes in Housing and Construction-Related Regulations
79 companiesRisk of Changes in Fair Value and Impairment of Securities, Real Estate and Other Assets
79 companiesMeeting the current-period earnings forecast
79 companiesExpansion of the store network and store count through new regions, new formats and FC expansion
79 companiesImpairment Risk Arising from Divergence Between Business Investment Decisions and Investment Results
79 companiesIncrease in the Equity Ratio (Cause Unknown)
79 companiesAssumptions Used in Accounting Estimates for COVID-19
78 companiesImproving productivity and gross margin through work-style reform
78 companiesStore closures and reopening during COVID-19
78 companiesDecline in SEO-Driven Customer Acquisition Due to Search Engine Algorithm Changes
78 companiesUncertainty over Recovering Upfront Investments and Realizing Future Profits
78 companiesEnhancing Information Security, System Stability, and Service Safety
78 companiesDeterioration of the Competitive Environment from Cross-Industry and Cross-Format Competition and Industry Restructuring
78 companiesRising Dependence on Overseas Sales and Performance Risk from Foreign Exchange Fluctuations
77 companiesRise in import procurement costs due to yen depreciation and exchange-rate fluctuations
77 companiesChange in the estimated asset retirement obligation for restoration obligations under a lease agreement
77 companiesAbolition and Settlement of the Directors’ Retirement Benefit Scheme

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