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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55 companiesOne-Off Expense from Deferred Income Tax Expense Due to Reversal of Deferred Tax Assets
55 companiesExpansion of Overseas Operations and Global Business Development
55 companiesNon-recovery and Impairment of Research and Development Expenditure and Capital Investment
55 companiesStrengthening the Financial Base Through Retained Earnings Accumulation
55 companiesTrends in Financial Position and Decline in Equity Ratio
55 companiesStrengthening the Group and Global Management Foundation
55 companiesCredit and Operational Risks from Climate Change
54 companiesStrengthening System Development Capabilities and Profitability Through the Acquisition of システム・エムズ
54 companiesDeterioration in Store Profitability Due to Shortfalls in Store Opening Plans and Competing Stores
54 companiesRisks of Intellectual Property and Trade Secret Leakage, Obsolescence, Infringement and Restrictions on Use
54 companiesRevenue Dependence on the Site Solutions Business
54 companiesSupply Chain Disruptions and Higher Costs Due to Geopolitical Tensions
54 companiesTransition to the Prime Market and Continued Listing Following Designation on the Tokyo Stock Exchange First Section
54 companiesChange in audit firm name
54 companiesImproving gross margin through appropriate pricing and restraint in price cuts
54 companiesPolicy of Respecting Shareholder Will Regarding Company Control
54 companiesFour Priority Issues Under Sustainability Management
54 companiesAbolition of Directors’ Retirement Benefit System and Transition to Restricted Stock Compensation
54 companiesOperating Profit Achievement-Linked Stock Acquisition Rights
53 companiesBusiness Impact, Business Suspension and Decline in Advertising Demand Caused by Natural Disasters, Infectious Diseases and Terrorism
53 companiesMaintaining Occupancy Rates for Owned Real Estate
53 companiesContinuation of a no-dividend policy
53 companiesTargets for Reducing Operating and Ordinary Losses
53 companiesExpanding the Business and Enhancing Corporate Value
53 companiesTargeted capital investment in growth and core areas
53 companiesStrategic Allocation of Retained Earnings to Growth Investment
53 companiesStrengthening Customer Acquisition Through Promotional Fairs, Limited-Time Products and an App
53 companiesExpanding the Branch Network from 2022 to 2024
53 companiesA flow-and-stock revenue model combining one-off project revenue with recurring monthly and maintenance revenue
53 companiesMaintaining an Optimal Capital Structure Taking into Account Financial Soundness and Flexibility
53 companiesDecline in R&D expenses
53 companiesEarnings recovery from declining revenue and profit to growing revenue and profit
53 companiesCompetition Among Financial Institutions and Declining Earnings Driven by Negative Interest Rates and Changes in the Financial System
53 companiesPressure on Profit from Failure to Pass Through Higher Procurement Costs
52 companiesWorkforce Expansion in Line with Business Growth and Pursuit of New Businesses
52 companiesAcquisition and Disposal of Treasury Shares for Stock-Based Compensation
52 companiesPerformance Risk from Dependence on Government Markets and Budget Fluctuations
52 companiesStore Expansion and Store Profitability Deterioration Risk
52 companiesAddressing New Technologies and Expanding Technology Areas
52 companiesCorporate Value Derived from Technology, Human Resources, Production Capabilities, and Customer Trust
52 companiesSafety-focused investment of excess funds and investment in securities
52 companiesRetirement Benefit Obligation and Pension Asset Investment Environment Risk
52 companiesEmphasis on Revenue, Operating Profit, Customer Count and Average Spend per Customer
52 companiesGreater Flexibility in Capital Policy Through the Acquisition and Cancellation of Preferred Shares
52 companiesPerformance fluctuations due to product seasonality and differences between actual and forecast weather
52 companiesProcurement Dependence on Specific Suppliers and Dedicated Materials
52 companiesImproving Profitability and Capital Efficiency through Operating Profit Margin, ROA, and ROE
52 companiesAsset-Liability Management through Integrated Risk Management and ALM
52 companiesMaintenance of a Bank's Capital Adequacy Ratio under Domestic Standards
52 companiesRisk of Recovery Shortfalls and Valuation Losses on Loans to and Investments in Affiliates
52 companiesGuarantees of Debt for Non-Consolidated Companies
52 companiesStrengthening the R&D Foundation Through External Collaboration and Advanced Technologies
51 companiesPerformance Fluctuations in the Real Estate Investment Development Business
51 companiesIncreasing R&D Personnel and Strengthening the Development Structure
51 companiesIntroduction of a Telework System and Consolidation of Head Office Functions
51 companiesDecline in orders received in the construction and real estate business due to reduced public and private capital investment
51 companiesCash inflows from financing activities due to increased borrowings
51 companiesEconomic stagnation and declining demand caused by natural disasters and adverse weather
51 companiesWomen’s Representation and Diversity in Corporate Leadership
51 companiesDelayed revenue recognition due to delays in starting construction
51 companiesReliance on Sales Agents for Sales
51 companiesDeteriorating profitability due to labor and equipment/material supply constraints and difficulty passing through costs in the construction industry
51 companiesCloud and SaaS Subscription (Monthly Billing) Revenue Model
51 companiesChange in inventory valuation method from the weighted-average method to the moving-average method
51 companiesOptimal capital structure with a 40–50% equity ratio as a benchmark
51 companiesFinancing through social and environmental purpose bonds, including social bonds
51 companiesPolicy of prioritizing retained earnings while considering stable dividends in the future
51 companiesCorporate Control Policy Based on the Management Philosophy and Medium- to Long-Term Corporate Value
50 companiesCompliance with Laws, Registrations, Licenses and Permits Related to the Real Estate Business
50 companiesChanges to Business and Service Categories for Disaggregated Revenue Information
50 companiesEmployee Engagement and Diversity & Inclusion Initiatives
50 companiesMaintaining a Balanced Capital Structure and Financing Capacity
50 companiesDecline in R&D Expenses with No Change in Activity Status
50 companiesSecuring and Training Store Sales Staff and Legal Compliance for Foreign Workers
50 companiesRisk of business impacts from inadequate response to environmental and social demands
50 companiesShare Delivery Trust for Directors and Executive Officers
49 companiesGlobal Economic Uncertainty from US-China Tensions and COVID-19
49 companiesTransition from Profit to Loss in Quarterly Performance
49 companiesRisk of short-term margin deterioration from step-change growth investments
49 companiesContinuous Promotion of New Product Development
49 companiesNon-preparation of quarterly cash flow statements
49 companiesRisk of Earnings Impact from Changes in Accounting Standards and Taxation
49 companiesReliance on Major Products and Services
49 companiesPerformance and Misconduct Spillover Due to Inadequate Management of Consolidated Subsidiaries
49 companiesListing on the Mothers Market of the Tokyo Stock Exchange
49 companiesRisk of Serious Occupational Accidents
49 companiesEarnings Volatility from Concentration of Deliveries and Installations in the Second Half
49 companiesRisk of administrative sanctions for violations of laws, permits and regulations
49 companiesCompany-wide Crisis-Response Policy During COVID-19 (Safety, Losses and Funding)
49 companiesPromoting Decarbonization and Resource Circularity
48 companiesWorkforce right-sizing through early retirement
48 companiesStrengthening expertise and shifting to upstream, higher-value-added operations
48 companiesDecline in Orders Due to Domestic Economic Slump and Reduced Corporate Sales Promotion Investment
48 companiesSales Promotion through Stronger Marketing Capabilities
48 companiesPolicy for Hedging Exchange-Rate Fluctuation Risk Using FX Forward Contracts
48 companiesInformation Security Management by the CISO and Information Security Committee
48 companiesManagement leadership change risk and succession plan
48 companiesAbolition of Shareholder Benefit Program and Cost Reduction
48 companiesEstablishment of an AML/CFT (Anti-Money Laundering and Counter-Terrorist Financing) Framework
48 companiesAddressing Supply Constraints Through Material Substitution and Supplier Diversification

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