KPI Management of Sales Growth, Existing-Store Growth, Operating Margin and New Store Openings
First written in FY2024. 3 of 7 entries say "Advanced", first in 2026-05-11. Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 9 companies on the "Worse" side.
1 other company's latest entry also says "Reframed".
- FY2026ReframedAnnual report
「To assess progress toward these objectives, we use consolidated revenue, operating profit and EBITDA as key management indicators. We also place importance on ROE as a measure of capital efficiency, and net debt/EBITDA and the equity ratio as measures of financial soundness.」
The company has shifted from a KPI framework centered on revenue growth, same-store sales growth, operating margin and new store openings to a management indicator framework that includes profit, EBITDA, ROE, financial leverage and the equity ratio. - FY2025RestatedAnnual report
「As key management indicators, we place importance on KPIs such as consolidated sales growth, same-store sales growth, consolidated operating margin on sales and the number of new store openings, with the aim of improving growth and profitability.」
The KPI categories remain unchanged, and no specific targets are provided. - FY2024First statedAnnual report
「As key management indicators, we place importance on KPIs such as consolidated sales growth, same-store sales growth, consolidated operating margin on sales and the number of new store openings, with the aim of improving growth and profitability.」
The key KPIs used to assess growth and profitability are listed, but no specific targets are provided.