Management Focus on Adjusted EBITDA and Adjusted Net Income as Key Metrics
First written in FY2025. 3 of 6 entries say "Advanced", first in 2026-05-14. Latest entry: 2026-08-13.
The whole theme swung hardest in 2018: 1 of 12 companies on the "Worse" side.
5 other companies' latest entry also says "Restated".
- 2026-08-13RestatedEarnings
「There is no change to the earnings forecast for the fiscal year ending March 2027 announced on 14 May 2026.」
The use of management metrics including adjusted EBITDA and adjusted net income, as well as the full-year forecast, continues. - FY2026AdvancedAnnual report
「Consolidated net sales were ¥4,129 million for the fiscal year ending March 2026 and are projected at ¥6,602 million for the fiscal year ending March 2027. Adjusted EBITDA was negative ¥118 million for the fiscal year ending March 2026 and is projected at ¥324 million for the fiscal year ending March 2027. Adjusted net income was ¥310 million for the fiscal year ending March 2026 and is projected at ¥128 million for the fiscal year ending March 2027.」
The Group has advanced its use of management indicators by presenting actual results for the fiscal year ending March 2026 and forecasts for the fiscal year ending March 2027, including adjusted EBITDA and adjusted net income. - FY2025First statedAnnual report
「From the fiscal year ending March 2026, consolidated net sales, adjusted EBITDA and adjusted net income excluding M&A-related expenses, amortization of goodwill and other items are treated as important management indicators.」
In addition to the former community data indicators, the Group adopted net sales, adjusted EBITDA and adjusted net income as indicators showing growth and the substance of M&A from the fiscal year ending March 2026 onward, and presented fiscal year ending March 2026 outlook figures of ¥3,887 million, ¥332 million and ¥189 million, respectively.