Emphasis on Management Indicators such as Revenue, Gross Profit, Operating Profit and EBITDA
First written in FY2024. 6 of 8 entries say "Reframed", first in FY2025. Latest entry: 2026-10-14.
Material Group moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
3 other companies' latest entry also says "Reframed".
- FY2025ReframedAnnual report
「As the Group is considering applying International Financial Reporting Standards (IFRS) from the end of August 2026, it will disclose operating profit before amortization of goodwill as one of its key metrics from the fiscal year ending August 2026, in place of the EBITDA referred to above.」
The policy of emphasizing revenue, gross profit, operating profit and EBITDA remains in place, while the Group plans to replace one key metric with operating profit before amortization of goodwill from the fiscal year ending August 2026 in connection with its consideration of IFRS adoption. - FY2025-H1RestatedAnnual report
「Six-month forecast (previously announced) Six-month actual Achievement rate: Revenue 2,952,593 3,029,413 102.6%; gross profit 2,084,099 2,103,968 100.9%; operating profit 397,970 388,642 97.7%; EBITDA 462,683 458,164 99.1%.」
Revenue, gross profit, operating profit and EBITDA, which were disclosed as key management metrics in the previous year, were used to compare six-month actual results with forecasts. - FY2024First statedAnnual report
「To achieve sustainable growth and enhance corporate value, the Group places particular emphasis on revenue, gross profit, operating profit and EBITDA as its principal Group-wide management metrics. Revenue from the digital marketing business is also considered an important metric. In addition, the number of PR personnel at Material, Inc. in the PR consulting business is considered an important indicator of growth, while gross profit per PR employee is considered an important productivity indicator.」
The Group disclosed in one place, for the first time, its policy of emphasizing Group-wide results, digital marketing revenue, PR headcount and gross profit per employee as management metrics.