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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77 companiesTarget for improving the ordinary profit margin on sales
76 companiesImproving Overall Competitiveness and Profitability through QCDS Enhancement
76 companiesBusiness expansion through overseas market development
76 companiesRisk of Unprofitable Contracted Systems Development
76 companiesRaw material price and procurement risks for metals, resins, and other materials
76 companiesAccounting Estimates for the Impact of COVID-19
75 companiesAccident Prevention and Health and Productivity Management through Occupational Health and Safety, Training, and Transport Operations Management
75 companiesASC 842 (Leases) Adoption Measures
75 companiesRisks related to lessor creditworthiness and lease termination associated with store leases
75 companiesOptimization of Business Operations through Business Segment and Subsidiary Restructuring
75 companiesRisk of Delayed New Product Launches Due to R&D Delays
75 companiesShare Price Volatility Risk Associated with Strategic Shareholdings
75 companiesOperating Cash Flow Turns Positive for Unspecified Reasons
75 companiesFunding Capital Expenditures and Working Capital Primarily Through Operating Cash Flow
74 companiesOngoing review of the consolidation and equity-method scopes based on materiality criteria
74 companiesPromotion of Environmental Conservation and Environmentally Friendly Products
74 companiesOnline Sales and Ways of Working Amid COVID-19
74 companiesDeclining ability to attract customers due to economic and consumer preference changes and intensifying competition in the food-service market
74 companiesEarnings impact from raw material price fluctuations
74 companiesRecognition and Disclosure of R&D Expenses
74 companiesReinvestment in R&D, capital expenditures and M&A
74 companiesAI and Robotics in Operations and Digital Transformation Talent Development
74 companiesLiability and Response Cost Risk from Quality Deficiencies in Deliverables and Services
74 companiesDiversification of funding methods through corporate bonds, commercial paper and securitisation
74 companiesOperational risk arising from human error and internal misconduct
74 companiesSupply-chain and business continuity risks from natural disasters and infectious diseases
74 companiesBuilding a business model through expansion of existing businesses and new businesses
74 companiesChange in Audit Firm and Quarterly Review Framework
73 companiesAcquisition and validity of the company's intellectual property rights, and risk of infringement lawsuits by third parties
73 companiesLitigation and Administrative Investigation Risks Relating to Intellectual Property, Contracts, Business Partner Issues, and Other Matters
73 companiesHigher employer labor costs due to changes in the social insurance system and contribution rates
73 companiesLocation- and profitability-focused store openings and the streamlining of unprofitable stores
73 companiesPerformance Management Based on the Medium-Term Management Plan and Annual Budget
73 companiesHedging Foreign-Currency-Denominated Receivables and Payables with FX Forwards and Currency Options
73 companiesProfitability, Capital Efficiency and Financial Soundness Targets in Medium-Term Management Plans
73 companiesImpact of COVID-19 on business operations, demand, human mobility, and supply chains
72 companiesAssessment of Nature-Related Risks and Opportunities Using TNFD and LEAP
72 companiesRisk of dependence on specific executives and specialist personnel
72 companiesChanges in Net Assets, Valuation Differences, etc.
72 companiesPolicy of Not Holding Cross-Shareholdings
72 companiesRisk of Changes to Domestic and Overseas Laws, Regulations and Tax Systems
72 companiesProtection of Minority Shareholders in Transactions with Parent Companies and Other Controlling Shareholders
72 companiesAdditional costs arising from climate change, resource depletion, and environmental regulations
72 companiesExpansion of Business Scope and Earnings Base through M&A, Investment and Financing, and Capital Alliances
71 companiesJ-SOX Internal Control Evaluation and Procedure Updates
71 companiesChanges in revenue recognition for sales transactions, points and returns upon adoption of the Revenue Recognition Accounting Standard
71 companiesConducting human rights due diligence across the entire Group
71 companiesLengthening, discontinuation, and commercialization uncertainty in pharmaceutical development pipelines
71 companiesInventory risk from demand fluctuations and product obsolescence
71 companiesDeclining supply capacity due to labor shortages and increasing uncertainty in the business environment
71 companiesIncentive Combining Employee Stock Ownership Association RS and Stock Grant ESOP Trust
71 companiesImpairment of Goodwill and Software Due to Subsidiaries Falling Short of Earnings Expectations
71 companiesOperating Profit: Turnaround to Profitability and Continued Profitability
70 companiesBusiness-by-business group management by a pure holding company
70 companiesStrengthening the Quality Management Framework Based on TQM and FSSC
70 companiesOversight framework centered on outside directors at a company with a nominating committee, etc.
70 companiesWorkforce Restructuring Through a Voluntary Retirement Program
70 companiesReduction of Interest-Bearing Debt Through Repayment of Long-Term Borrowings
70 companiesIndividual executive compensation determined by the board based on objective criteria and the views of outside directors
70 companiesInternal-Funds-Centered Financing, Borrowing for Growth Investments and Conservative Investment Management
69 companiesApplication of Multiple IFRS Standards, Including IFRS 15, by Overseas Consolidated Subsidiaries
69 companiesDeclines in operating and net profit despite higher revenue, followed by earnings recovery
69 companiesFundraising through Stock Acquisition Rights with an Exercise Price Adjustment Clause and Changes in Use of Proceeds
69 companiesDeclining stock liquidity due to insufficient free float after listing
69 companiesSupporting Customers' Digital Transformation
69 companiesCorporate Shareholders Becoming or Ceasing to Be Major Shareholders
69 companiesModerate Recovery in the Domestic Economy
69 companiesProfitability Improvement through Rationalization, Cost Reduction and Productivity Improvement
69 companiesCompany-wide Oversight by the Compliance Committee and Risk Management Committee
68 companiesSustainable Container and Packaging Development
68 companiesRaising Funds for Growth Investment Through Stock Acquisition Rights
68 companiesCompany Repayment Risk from a Decline in the Share Price of an Employee Stock Ownership Trust’s Holdings
68 companiesRevenue risks from customer acquisition, retention, churn and ARPU shortfalls
68 companiesSecuring talent to support overseas and global operations, and strengthening the management structure and administrative infrastructure
68 companiesEmployee Share Delivery Trust Scheme
68 companiesSafety- and Liquidity-Focused Financial Asset Investment and External Financing
67 companiesEstimation Uncertainty in Fixed Asset Impairment
67 companiesEmployee Health, Wellbeing and Occupational Health and Safety
67 companiesDecline in orders due to the shrinking housing market and fluctuations in housing demand
67 companiesRisk of excess inventory and obsolescence due to demand forecasting errors and supply-demand fluctuations
67 companiesRaising funds through the issuance of convertible bonds with stock acquisition rights
67 companiesContinued Appointment of an Audit Firm Under Administrative Sanctions
67 companiesDomestic market contraction caused by declining birthrates, population aging and population decline
67 companiesChanges in Tokyo Stock Exchange market classifications and transfer to, and maintenance of listing on, the Standard Market
67 companiesRisk of insufficient supply capacity and shutdowns at outsourced production partners
67 companiesRisk of personal information leaks and unauthorized acquisition
67 companiesCustomer-First Business Operations and Product and Service Provision
66 companiesStrengthening the Information Security Framework through ISMS, Dedicated Personnel, and External Assessments
66 companiesExpansion of acquisitions of securities and investment securities
66 companiesRecognition of Insurance Proceeds
66 companiesCriteria for Determining the Independence of Outside Directors
66 companiesClimate Change Governance by the TCFD Committee
66 companiesContributing to Society and Creating Value through Technological Advancement and Product Enhancement
66 companiesImpact on Trust and Business Performance from Product Safety and Quality Issues
66 companiesExpanding the business portfolio and operating base through M&A, business acquisitions and alliances
65 companiesScale of Employees and Temporary Workers Supporting Business Operations
65 companiesDecarbonization, Circularity and Harmony with Nature under Environmental Vision 2050
65 companiesRecognition of expenses and provisions related to business restructuring and improvement
65 companiesRisk of non-recovery and early termination of lease deposits and security deposits
65 companiesImproved Profitability through High-Value-Added Product Sales and Greater Production Efficiency

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