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Module I· Revenue Recognition (IFRS 15)Advanced
Question

How do you analyze customer concentration in a revenue context?

Answer

Customer concentration is the share of revenue and margin tied to key customers. Analyze top customer share, retention, contract length, margin, and renewal risk.

Deep diveShow more details

Do not stop at revenue share. A 20% customer at low margin may matter less than a 10% customer generating most EBITDA.

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