Customer Concentration

Major customers' share of revenue or receivables and the disclosure threshold, with an explicit status when nothing is disclosed.

Category: Risk & Legal
Forms: 10-K20-F40-F
Dataset key: customer_concentration_v6
Source: Item 1A · Notes to financial statements

Example#

Risk & Legal

Customer concentration

How much does the company depend on a few customers?

10-KItem 1ANotes to financial statements

Example: NVIDIA Corporation (NVDA) · filed Feb 25, 2026 · Static sample, not live data.

Disclosure threshold

of revenue

Largest customer

22%

of fiscal 2026 revenue

Largest receivable

25%

of accounts receivable

Single customers at or above 10% of revenue

22%

14%

12%

11%

13%

NVIDIA does not name these customers. 12 entries disclosed in total; 8 shown.

Use cases#

Does the company depend on a few large customers?
What share of revenue does the largest one account for?

Key fields#

disclosure_threshold: Usually 10% of revenue
concentrations[].scope: single customer or group
concentrations[].category: revenue or receivables
concentrations[].value: Share, as a percentage

Response schema#

Fields preview

Field path	Description
`disclosure_status`	Customer-concentration disclosure status. 'disclosed' means at least one qualifying customer concentration figure is present — populate concentrations[]. 'explicitly_none' means the filing states that no customer reaches its disclosure threshold. Judge per item, but 'disclosed' wins: if revenue says 'none above 10%' while receivables show a customer concentration, the status is 'disclosed'.
`disclosure_status.value`	Value
`disclosure_status.evidence`	Evidence object. Never null.
`disclosure_threshold`	The percentage threshold the filing itself uses to frame customer significance. Commonly 10%, but company-defined (e.g. ADP uses 2%). Never hardcode 10 — when the filing states only a ranking ('top 3 customers') or a qualitative absence, there is no stated threshold, so this is a null-decision wrapper.
`disclosure_threshold.value`	Threshold percentage as written (10 means 10%). null when no explicit threshold.
`disclosure_threshold.unit`	'percent' when a threshold value is present; null when value is null.
`disclosure_threshold.evidence`	Evidence object. Never null.
`concentrations`	One entry per (customer scope x concentrated item x period) qualifying concentration figure. null when disclosure_status is 'explicitly_none' or 'not_disclosed' (no empty array). Aggregated top-N figures are included with scope='group'.
`concentrations[].customer_name`	The customer name as printed, including anonymised labels such as 'Customer A'. When scope='group' and the filing lists the names, join them in source order with ', '. null when the filing refers to a customer anonymously with no label, or gives only a bundle label. Never invent a name.
`concentrations[].category`	Coarse category of the concentrated item. 'revenue' = revenue / net revenue / sales. 'receivables' = accounts receivable / trade receivables. 'other' = any other customer-attributed item (e.g. contract assets); the exact item phrase is preserved in evidence.quote. Backlog and supplier-side items (purchases, payment processing expense) are OUT OF SCOPE and must not appear.
`concentrations[].scope`	'single' = the figure attributes to one customer (incl. an anonymous 'one customer'). 'group' = an aggregated top-N customer figure (e.g. 'top 10 customers') or a segment-level bundle of major customers.
`concentrations[].group_size`	Number of customers aggregated when scope='group' (10 for 'top 10 customers'). null when scope='single', or when the count is left indefinite. Never invent a count absent from the source.
`concentrations[].value`	The measured concentration degree, a discriminated union by 'type' (mirroring the period shape). 'fixed' for one printed percentage; 'range' for a printed low-high band. null ONLY when the filing gives a qualitative concentration with no figure at all — a printed numeric band is NOT qualitative, it is a 'range'.
`concentrations[].period`	Reporting period the concentration figure applies to. Model by the nature of the concentrated item: a full-period FLOW is a 'range'; a point-in-time BALANCE is 'as_of'. null when the filing attaches no period, or when only an ordinal label is printed and no year appears anywhere in context.
`concentrations[].evidence`	Evidence object. Never null.

Playground#