Management with an Awareness of the Cost of Capital through the Adoption of EBITDA and ROIC
First written in FY2025-H1. 9 of 11 entries say "Advanced", first in FY2025. Latest entry: 2026-07-30.
The whole theme swung hardest in 2026: 2 of 13 companies on the "Worse" side.
5 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「EBITDA 10,595 12,779 ＋20.6 ROIC 6.1 7.7 ＋1.6」
The company disclosed FY2026 EBITDA of ¥12.779 billion and ROIC of 7.7% as management metrics reflecting the cost of capital. EBITDA increased 20.6% year on year, while ROIC rose 1.6 percentage points. - FY2026-H1AdvancedAnnual report
「To ensure the reliable execution of the capital investment plan and achieve management with an awareness of the cost of capital, we have introduced EBITDA and ROIC as management indicators. EBITDA for the interim consolidated accounting period is as follows. Previous interim consolidated accounting period 5,697; current interim consolidated accounting period 5,759; year-on-year +1.1%.」
EBITDA, introduced as a management metric reflecting the cost of capital, increased 1.1% year on year to ¥5.759 billion for the interim period. - FY2025AdvancedAnnual report
「The company introduced EBITDA and ROIC as new management metrics from the fiscal year ending March 2025. EBITDA for the consolidated fiscal year was ¥10.595 billion, and ROIC was 6.1%.」
For EBITDA and ROIC, introduced from FY2025, the company disclosed full-year results of EBITDA of ¥10.595 billion and ROIC of 6.1%. - FY2025-H1First statedAnnual report
「The company introduced EBITDA and ROIC as new management metrics from the fiscal year ending March 2025 to ensure the execution of its capital expenditure plan and implement management focused on the cost of capital. EBITDA for the interim consolidated accounting period was as follows. EBITDA 4,859 5,697 17.2」
The company introduced EBITDA and ROIC as new management metrics from the fiscal year ending March 2025 to support management focused on its capital expenditure plan and the cost of capital. EBITDA for the interim period was ¥5.697 billion, up 17.2% year on year.