Improving Cash Flow Through Cost of Sales and SG&A Management and Store Opening Cost Controls
First written in FY2019. 8 of 15 entries say "Advanced", first in FY2021-Q1. Latest entry: 2026-09-14.
The whole theme swung hardest in 2017: 3 of 20 companies on the "Worse" side.
5 other companies' latest entry also says "Other".
- FY2026-H1Continued review of the cost structure, but profit remained below targetAnnual report
「Meanwhile, the Group is working to maintain and improve profitability by improving operational efficiency, reviewing procurement costs and enhancing the value added by its services.」
The Company continues to pursue measures to maintain and improve profitability through greater operational efficiency, reviews of procurement costs and enhanced service value added, but profit for the interim period fell short of plan. - FY2025AdvancedAnnual report
「Cash provided by operating activities during the consolidated fiscal year was ¥1,908.894 million, compared with ¥536.884 million provided in the previous consolidated fiscal year.」
Cash flow from operating activities increased from ¥536.884 million to ¥1,908.894 million, indicating stronger operating cash generation despite investment and financing expenditures. - FY2025-H1AdvancedAnnual report
「Cash provided by operating activities during the interim consolidated accounting period was ¥947.539 million, compared with ¥173.534 million provided in the previous interim consolidated accounting period.」
Cash flow from operating activities increased from ¥173.534 million in the prior-year period to ¥947.539 million, indicating stronger operating cash generation. - FY2024Lower operating cash flow and increased new investmentAnnual report
「Cash provided by operating activities during the consolidated fiscal year was ¥536.884 million, compared with ¥1,328.116 million provided in the previous consolidated fiscal year.」
Although cash flow from operating activities declined, capital expenditures for the acquisition of property, plant and equipment increased to ¥1,161.035 million, indicating greater investment in new store openings and other initiatives. - FY2023AdvancedAnnual report
「Cash provided by operating activities during the consolidated fiscal year was ¥1,328.116 million.」
The Company generated ¥1,328.116 million in cash flow from operating activities and repaid ¥1,461.485 million in long-term borrowings, among other transactions, demonstrating improved cash flow and reduced financial burdens. - FY2022AdvancedAnnual report
「In addition, the cost of sales ratio improved by 1.7 percentage points as utilisation recovered, and continued reductions in selling, general and administrative expenses resulted in net sales of ¥11,415.969 million and ordinary profit of ¥1,129.253 million, substantially exceeding the forecast in terms of earnings.」
The Company improved the cost of sales ratio by 1.7 percentage points and continued to reduce selling, general and administrative expenses, advancing cost management to the point where ordinary profit substantially exceeded the forecast. - FY2021AdvancedAnnual report
「This was mainly due to reductions in equipment and supplies expenses of ¥162.868 million and advertising expenses of ¥90.856 million through reductions in selling, general and administrative expenses, as well as reductions in depreciation of ¥30.188 million and repair expenses of ¥20.267 million through a review of the capital investment plan.」
Regarding its cost-management policy, the Company specified reductions in equipment and supplies expenses, advertising expenses, depreciation and repair expenses, and reduced selling, general and administrative expenses by 4.8% from the prior fiscal year. - FY2021-Q3AdvancedAnnual report
「On the cost side, the Company is controlling the cost of sales and reducing all possible expenses, including by optimising serving staff levels and curbing capital investment within selling, general and administrative expenses. The entire Company is working to offset the impact of the infectious disease through every possible corporate effort.」
Regarding its existing cost-management policy, the Company describes specific cost-reduction measures, including control of the cost of sales, optimisation of serving staff levels, and curbing capital investment. - FY2021-Q2AdvancedAnnual report
「On the cost side, the Company controlled the cost of sales and reduced selling, general and administrative expenses, embedding greater cost awareness and ultimately securing a profit despite these conditions.」
Regarding its existing cost-management policy, the Company explains that it promoted control of the cost of sales and reductions in selling, general and administrative expenses, thereby embedding greater cost awareness. - FY2021-Q1AdvancedAnnual report
「On the cost side, the Company implemented thorough fixed-cost reductions, including reviews of personnel and advertising expenses, but these were insufficient to offset the decline in revenue, resulting in lower profit year on year.」
Regarding its previously stated cost-management policy, the Company progressed to implementing fixed-cost reductions, including reviews of personnel and advertising expenses, but has not yet offset the decline in revenue. - FY2020RestatedAnnual report
「Accordingly, in addition to working to reduce the cost ratio and manage selling, general and administrative expenses, we will improve cash flow by keeping store-opening costs low while diversifying our store-opening strategy.」
The Company continues to pursue cash-flow improvement through reductions in the cost ratio, management of selling, general and administrative expenses, and control of store-opening costs. - FY2019First statedAnnual report
「Accordingly, in addition to working to reduce the cost ratio and manage selling, general and administrative expenses, we will improve cash flow by keeping store-opening costs low while diversifying our store-opening strategy.」
The Company is stating for the first time specific measures to improve cash flow by reducing the cost ratio, managing selling, general and administrative expenses, and controlling store-opening costs, as a means of securing funding for continued new store openings.