Cost Reduction and Control of Selling, General and Administrative Expenses
First written in FY2017-Q2. 12 of 30 entries say "Worsened", first in FY2019-Q2. Latest entry: FY2026.
System Location moved to the "Worse" side of this theme in 2020, 3 years before the typical company in this theme (2023).
91 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Operating profit increased 12.7% year on year to ¥604.256 million, supported by higher revenue and an 8.4% year-on-year reduction in cost of sales. The reduction in cost of sales resulted from the elimination of the temporary amortization burden incurred in the previous fiscal year, as well as the in-house development and operation of systems, changes in business policy and other factors.」
The in-house development and operation of systems, changes in business policy, and the elimination of the temporary amortization burden reduced cost of sales by 8.4% year on year, and operating profit increased 12.7%. - 2026-05-01AdvancedEarnings
「Operating profit was ¥604.256 million, up 12.7% from the same period of the previous year, due to higher sales and the effect of lower cost of sales, which declined 8.4% year on year.」
Higher sales and lower cost of sales lifted the operating profit margin from 32.2% to 34.9%, with the effects of cost control evident in the full-year results. - FY2026-H1AdvancedAnnual report
「Operating profit increased 17.7% year on year to ¥322.082 million, supported by higher sales, a reduction in cost of sales of 11.9% year on year, and a 2.0% year-on-year decline in SG&A expenses. Cost of sales declined due to the elimination of the temporary amortization burden incurred last year, the in-house development and operation of systems, and a change in business policy. SG&A expenses also declined due to lower temporary expenses incurred last year and other factors.」
The elimination of the temporary amortization burden, the in-house development and operation of systems, and a change in business policy reduced cost of sales by 11.9% year on year, while SG&A expenses also declined 2.0%. Operating profit increased 17.7% year on year. - FY2025-H1Decrease in SG&A expenses for the interim periodAnnual report
「SG&A expenses 389,796 376,857」
SG&A expenses decreased from ¥389.796 million in the previous comparable period to ¥376.857 million. The impact of temporary expenses was cited. - FY2024AdvancedAnnual report
「SG&A expenses for the consolidated fiscal year decreased by ¥48.137 million from the previous consolidated fiscal year to ¥786.511 million, down 5.8% year on year, due to lower payment commissions and other factors.」
SG&A expenses decreased 5.8% from the previous fiscal year due to lower payment commissions and other factors. - FY2024-Q3Decrease in cumulative SG&A expenses through the third quarterAnnual report
「SG&A expenses 630,772 588,384」
SG&A expenses decreased from ¥630.772 million in the previous comparable period to ¥588.384 million. - FY2024-Q2Decrease in cumulative SG&A expenses through the second quarterAnnual report
「SG&A expenses 424,040 389,796」
SG&A expenses decreased from ¥424.040 million in the previous comparable period to ¥389.796 million. M&A-related expenses and amortization of customer-related assets recognized in the previous comparable period were comparative factors. - FY2024-Q1Decrease in SG&A expenses in the first quarterAnnual report
「SG&A expenses 225,845 198,839」
SG&A expenses decreased from ¥225.845 million in the previous comparable period to ¥198.839 million. M&A-related expenses and amortization of customer-related assets recognized in the previous comparable period were comparative factors. - FY2023WorsenedAnnual report
「SG&A expenses for the consolidated fiscal year increased by ¥267.314 million from the previous consolidated fiscal year to ¥834.648 million, up 47.1% year on year, due to the inclusion of Inspiration株式会社 in the scope of consolidation and higher salaries and allowances and other factors.」
The inclusion of Inspiration株式会社 in the consolidated results and higher salaries and allowances and other factors caused SG&A expenses to increase 47.1% from the previous fiscal year, representing deterioration in terms of the expense-control theme. - FY2023-Q3WorsenedAnnual report
「In addition to M&A expenses associated with the acquisition of Inspiration株式会社 as a subsidiary at the beginning of the current fiscal year and the amortization burden from identifiable assets, goodwill and other items recognized under business combination accounting, the company developed new products to generate future sales. As a result, cost of sales and SG&A expenses increased.」
M&A expenses related to the acquisition of Inspiration株式会社 as a subsidiary, the amortization burden from identifiable assets and goodwill, and new product development caused cost of sales and SG&A expenses to increase. - FY2023-Q2WorsenedAnnual report
「M&A expenses increased following the acquisition of Inspiration株式会社 as a subsidiary at the beginning of the current fiscal year. In addition, purchase price allocation in Inspiration株式会社's business combination accounting resulted in a large amortization burden from identifiable assets and other assets with short amortization periods, causing SG&A expenses to increase.」
Due to M&A expenses related to the acquisition of Inspiration株式会社 as a subsidiary and the amortization burden from identifiable assets and other assets subject to short-term amortization, SG&A expenses increased to ¥424.040 million from ¥283.262 million in the previous comparable period. - FY2023-Q1WorsenedAnnual report
「SG&A expenses 147,638 225,845」
SG&A expenses increased from ¥147.638 million in the previous comparable period to ¥225.845 million, representing deterioration in terms of the expense-control theme. - FY2022WorsenedAnnual report
「SG&A expenses for the consolidated fiscal year increased by ¥49.274 million from the previous consolidated fiscal year to ¥567.334 million, up 9.5% year on year, due to higher salaries and allowances and other factors.」
SG&A expenses increased 9.5% from the previous fiscal year due to higher salaries and allowances and other factors, representing deterioration in terms of the expense-control theme. - FY2022-Q3AdvancedAnnual report
「Profit increased as cost reductions from organizational restructuring and strengthening the development structure absorbed the increase in SG&A expenses, which was mainly attributable to higher personnel expenses.」
Cost reductions from organizational restructuring and strengthening the development structure absorbed the increase in SG&A expenses caused by higher personnel expenses, resulting in higher profit. - FY2022-Q2Lower system development costs absorbed higher personnel expensesAnnual report
「Operating profit increased in the current quarter, as reductions in the cost ratio for system development and other factors absorbed the increase in SG&A expenses, which was mainly attributable to higher personnel expenses.」
Although SG&A expenses increased due to higher personnel expenses, reductions in the cost ratio for system development and other factors absorbed the increase. - FY2022-Q1WorsenedAnnual report
「SG&A expenses 109,050 147,638」
SG&A expenses increased from ¥109.050 million in the previous comparable period to ¥147.638 million, up approximately 35.4%. - FY2021WorsenedAnnual report
「SG&A expenses for the consolidated fiscal year increased by ¥63.845 million from the previous consolidated fiscal year to ¥518.060 million, up 14.1% year on year, due to higher depreciation and salaries and allowances and other factors.」
SG&A expenses increased 14.1% from the previous fiscal year due to higher depreciation, salaries and allowances and other factors, representing deterioration in terms of the expense-control theme. - FY2021-Q3WorsenedAnnual report
「Operating profit and ordinary profit increased slightly, as SG&A expenses increased due to higher research and development expenses and depreciation, despite continued reductions in travel and transportation expenses and entertainment expenses from the previous fiscal year.」
Despite continued reductions in travel and transportation expenses and entertainment expenses, SG&A expenses increased to ¥373.055 million due to higher research and development expenses and depreciation, up from ¥338.232 million in the previous comparable period. - FY2021-Q2Continued reductions in travel and transportation expenses and entertainment expenses, while total SG&A expenses increasedAnnual report
「Operating profit increased as travel and transportation expenses and entertainment expenses continued to decline from the previous fiscal year. / SG&A expenses 218,336 224,418」
Operating profit increased as reductions in travel and transportation expenses and entertainment expenses continued, while cumulative SG&A expenses for the second quarter increased from ¥218.336 million in the previous comparable period to ¥224.418 million. - FY2021-Q1Reduction in travel and transportation expenses and entertainment expensesAnnual report
「Operating profit increased substantially, as higher-margin system subscription revenue grew and SG&A expenses declined due to reductions in travel and transportation expenses and entertainment expenses.」
The company explained that SG&A expenses declined due to reductions in travel and transportation expenses and entertainment expenses, updating the measures cited for controlling expenses. - FY2020WorsenedAnnual report
「SG&A expenses for the consolidated fiscal year increased by ¥24.290 million from the previous consolidated fiscal year to ¥454.215 million, up 5.7% year on year, due to higher salaries and allowances and other factors.」
SG&A expenses increased 5.7% from the previous fiscal year due to higher salaries and allowances and other factors, representing deterioration in terms of the expense-control theme. - FY2020-Q3WorsenedAnnual report
「Although SG&A expenses increased due to improved employee compensation and higher headcount, demand for various support systems for the automotive distribution industry remained firm, as it had in the previous fiscal year, and sales expansion of products such as 「シスろけっと」 and 「車種DB」 also progressed. As a result, the increase in revenue exceeded the increase in expenses, and both revenue and profit increased year on year.」
SG&A expenses increased due to improved employee compensation and higher headcount. Cumulative SG&A expenses for the third quarter were ¥338.232 million, up from ¥323.385 million in the previous comparable period, representing deterioration in terms of the expense-control theme. - FY2020-Q2Increase in SG&A expenses for the cumulative second quarterAnnual report
「SG&A expenses 212,175 218,336」
SG&A expenses increased from ¥212.175 million in the previous comparable period to ¥218.336 million. After declining for the full previous fiscal year and rising slightly in the current first quarter, the increase expanded in the cumulative second quarter. - FY2020-Q1SG&A expenses held to a slight increaseAnnual report
「Operating profit increased substantially, as higher-margin system subscription revenue grew and SG&A expenses held to a slight increase.」
SG&A expenses, which increased 6.8% year on year for the full previous fiscal year, were ¥108.297 million in the first quarter, representing only a slight increase from ¥108.179 million in the previous comparable period. - FY2019WorsenedAnnual report
「SG&A expenses for the consolidated fiscal year increased by ¥27.533 million from the previous consolidated fiscal year to ¥429.924 million, up 6.8% year on year, due to higher salaries and allowances and other factors.」
After declining in the previous fiscal year, SG&A expenses increased 6.8% year on year in the current fiscal year due to higher salaries and allowances and other factors. - FY2019-Q2WorsenedAnnual report
「SG&A expenses 192,325 212,175」
SG&A expenses increased from ¥192.325 million in the previous comparable period to ¥212.175 million in the current period, up approximately 10.3% year on year. After declining for the full previous fiscal year, expenses turned higher in the cumulative second quarter. - FY2018AdvancedAnnual report
「SG&A expenses for the consolidated fiscal year decreased by ¥23.522 million from the previous consolidated fiscal year to ¥402.391 million, down 5.5% year on year, due to lower salaries and allowances and other factors.」
SG&A expenses decreased 5.5% year on year due to lower salaries and allowances and other factors, indicating that expense controls were effective. - FY2017AdvancedAnnual report
「SG&A expenses decreased 3.9% from the previous fiscal year to ¥425.913 million, due to cost reductions and the unspent portion of the aforementioned new product promotional budget.」
Cost reductions continued, and SG&A expenses decreased 3.9% from the previous fiscal year. However, the unspent portion of the new product promotional budget was also cited as a factor behind the decline. - FY2017-Q3AdvancedAnnual report
「SG&A expenses decreased 6.7% year on year to ¥312.722 million, due to cost reductions and the delayed recognition of the planned promotional expenses for the aforementioned new product.」
Cost reductions continued, and SG&A expenses decreased 6.7% year on year. However, the delayed timing of the new product promotional expenses was also cited as a factor behind the decline. - FY2017-Q2First statedAnnual report
「SG&A expenses decreased 7.4% year on year to ¥209.414 million, due to cost reductions and the delayed recognition of the planned promotional expenses for the new product mentioned above.」
SG&A expenses decreased 7.4% year on year due to cost reductions and the delayed timing of the new product promotional expenses.