Executive & Board / Risk & Governance
Revenue Concentration Customer Concentration (Top-N %, HHI)
How dependent the company's revenue is on a small number of customers, a core risk metric for boards.
The fork, why two teams get different numbers
Numerator and grouping both fork.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: SEC Regulation S-K Item 101 (customers over 10% of revenue) ยท FASB ASC 280 (Segment and major-customer disclosure)