Komori
Tear (2485) · InitiativeLower product cost ratio and higher fixed-cost burden

Cost Management Through Review of Product Offerings and Purchase Unit Prices

First written in FY2016-Q3. 16 of 24 entries say "Restated". Latest entry: FY2026-H1.

24entries
11years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2022-Q3AdvancedFY20242016: 220162017: 420172018: 420182019: 420192020: 220202021: 320212022: 320222023: 020232024: 120242025: 020252026: 1
Same theme, other companies
Product Procurement Cost Reduction and Inventory EfficiencyA theme 21 companies write about · 0 as a headwind · 21 as a tailwind

The whole theme swung hardest in 2025: 2 of 12 companies on the "Worse" side.

3 other companies' latest entry also says "Other".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 21 companies compared. The sentences above are computed from all 21.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1Lower product cost ratio and higher fixed-cost burdenAnnual report

    「Regarding cost of sales, although the product cost ratio in the funeral services business declined, the fixed-cost burden ratio increased,」

    Described the decline in the product cost ratio in the funeral services business alongside the increase in the fixed-cost burden ratio.
  2. FY2024AdvancedAnnual report

    「We will also expand the in-house provision of ancillary funeral services and strengthen cooperation among group companies by leveraging the strengths of ティアサービス, 八光殿 and 東海典礼. In addition, in the Tokai region we will expand the functions of ティア・ロジスティック・センター, which handles our logistics, and in the Kansai region we will establish a logistics system for the ティア Group.」

    Expanded the scope of in-house operations to cooperation among group companies and logistics systems in the Tokai and Kansai regions.
  3. FY2022-Q3RestatedAnnual report

    「Regarding cost of sales, although labor and other costs increased, we promoted the in-house provision of ancillary funeral services,」

    Continued cost controls through the in-house provision of ancillary funeral services while labor and other costs increased.
  4. FY2022-Q2RestatedAnnual report

    「Regarding cost of sales, although labor and other costs increased, we promoted the in-house provision of ancillary funeral services,」

    Continued cost controls through the in-house provision of ancillary funeral services while labor and other costs increased.
  5. FY2022-Q1RestatedAnnual report

    「Regarding cost of sales, although we promoted the in-house provision of ancillary funeral services, labor and other costs increased」

    Continued bringing ancillary funeral services in-house while describing the increase in labor and other costs.
  6. FY2021-Q3RestatedAnnual report

    「Regarding cost of sales, although labor and other costs increased, we promoted the in-house provision of ancillary funeral services,」

    Continued cost controls through the in-house provision of ancillary funeral services while labor and other costs increased.
  7. FY2021-Q2RestatedAnnual report

    「Regarding cost of sales, although we promoted the in-house provision of ancillary funeral services, labor and other costs increased,」

    Continued bringing ancillary funeral services in-house while describing the increase in labor and other costs.
  8. FY2021-Q1RestatedAnnual report

    「Regarding cost of sales, although labor and other costs increased, we promoted the in-house provision of ancillary funeral services,」

    Continued bringing ancillary funeral services in-house while labor and other costs increased.
  9. FY2020AdvancedAnnual report

    「To further expand the in-house provision of ancillary funeral services, we will strengthen and sell externally services related to body washing, dispatch ceremony assistants internally, expand the fresh-flower business, launch a stone-products sales business and develop sales channels, among other initiatives.」

    Expanded the scope of in-house operations to body-washing-related services, ceremony assistants, the fresh-flower business and stone-products sales, and also specified external sales and sales-channel development.
  10. FY2020-Q2RestatedAnnual report

    「Regarding cost of sales, although we promoted the in-house provision of ancillary funeral services, labor and other costs increased,」

    Continued bringing ancillary funeral services in-house while describing the increase in labor and other costs.
  11. FY2019AdvancedAnnual report

    「Regarding cost of sales, although labor costs increased, the product cost ratio declined 1.6 percentage points from the previous fiscal year through the in-house provision of services including customer-facing personnel, coffin preparation, hearse operations and floral arrangements. As a result, the cost-of-sales ratio declined 0.3 percentage points from the previous fiscal year to 60.4%.」

    Specified the scope of in-house operations as customer-facing personnel, coffin preparation, hearse operations and floral arrangements, reducing the product cost ratio by 1.6 percentage points.
  12. FY2019-Q3RestatedAnnual report

    「Regarding cost of sales, although labor costs increased, we promoted the review of product offerings and the in-house provision of some ancillary funeral services,」

    Continued cost-control measures through the review of product offerings and the in-house provision of ancillary funeral services. Also described the increase in labor costs.
  13. FY2019-Q2RestatedAnnual report

    「Regarding cost of sales, although labor costs increased, we promoted the review of product offerings and the in-house provision of some ancillary funeral services,」

    Continued cost-control measures through the review of product offerings and the in-house provision of ancillary funeral services. Also described the increase in labor costs.
  14. FY2019-Q1RestatedAnnual report

    「Regarding cost of sales, although labor costs increased, we promoted the review of product offerings and the in-house provision of some ancillary funeral services,」

    Continued reviewing product offerings and bringing ancillary funeral services in-house. Also described the increase in labor costs.
  15. FY2018AdvancedAnnual report

    「To further expand the in-house provision of ancillary funeral services, we will work to expand personnel and equipment for vehicle operations, increase the in-house provision ratio for body-washing services, dispatch ceremony assistants internally, launch and expand operations in the fresh-flower business, and undertake other initiatives. We will also work to improve the efficiency of the distribution centers that deliver funeral merchandise to our halls.」

    Expanded the scope of in-house operations to vehicle services, body-washing services, ceremony assistants and the fresh-flower business, and also specified distribution-center efficiency improvements.
  16. FY2018-Q3RestatedAnnual report

    「Regarding cost of sales, although we promoted the review of products handled and the in-house provision of some ancillary funeral services, labor costs increased,」

    Continued reviewing the products handled and bringing ancillary funeral services in-house. Also described the increase in labor costs.
  17. FY2018-Q2RestatedAnnual report

    「Regarding cost of sales, although we promoted the review of products handled and the in-house provision of some ancillary funeral services, labor costs increased,」

    Continued to describe cost-control measures through the review of products handled and the in-house provision of ancillary funeral services. Also described the increase in labor costs.
  18. FY2018-Q1RestatedAnnual report

    「Regarding cost of sales, we promoted the review of products handled and the in-house provision of some ancillary funeral services,」

    Continued cost-control measures through the review of products handled and the in-house provision of ancillary funeral services.
  19. FY2017RestatedAnnual report

    「We will continue to reduce costs by diversifying product procurement through the expanded functions of distribution centers and bringing some funeral-related services in-house.」

    Continued the policy of reducing costs through expanded distribution-center functions, diversified product procurement and the in-house provision of ancillary funeral services.
  20. FY2017-Q3AdvancedAnnual report

    「Principal reason for the business combination: to promote the in-house provision of ancillary funeral services.」

    To bring ancillary funeral services in-house, acquired all shares of 愛共, which operates a body-washing service business, on 16 May 2017 and made it a subsidiary.
  21. FY2017-Q2RestatedAnnual report

    「In addition to a decline in merchandise sales to franchisees, we promoted the review of products handled and the in-house provision of some ancillary funeral services.」

    Continued reviewing the products handled and bringing ancillary funeral services in-house as cost-control measures.
  22. FY2017-Q1AdvancedAnnual report

    「Regarding cost of sales, in addition to reviewing the products handled, including funeral offerings and condolence-return gifts, we promoted the in-house provision of some ancillary funeral services.」

    In addition to reviewing the products handled, promoted the in-house provision of some ancillary funeral services as a cost-control measure.
  23. FY2016RestatedAnnual report

    「The cost-of-sales ratio was down 0.8 percentage points from the previous fiscal year.」

    Reiterated cost controls and the reduction in the cost ratio through the review of products and purchase prices, as well as the use of distribution centers.
  24. FY2016-Q3First statedAnnual report

    「Regarding cost of sales, in addition to reviewing the products handled and purchase prices, sales of merchandise to franchise funeral halls increased.」

    Reviewed the product mix and purchase prices, resulting in a 0.8-point year-on-year decline in the cost-of-sales ratio.
Moved together

"Opening New Halls and Expanding the Store Network" moved the same way as this thread, in the same document, in 6 of its 24 moves.

655543★123456
  1. ★This thread
  2. 1Opening New Halls and Expanding the Store Network6×
  3. 2Differentiation through Directly Operated and Franchised Locations5×
  4. 3Expansion of Franchise Halls, Product Sales and New Client Development5×
  5. 4Renovation of Existing Funeral Homes to Address Smaller-Scale Funerals5×
  6. 5Improving Services Through Talent Development and Securing Human Resources4×
  7. 6Increase in Revenue, Profit and Number of Funerals3×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Tear's next results are scheduled for 2026-11-13. Read the earnings preview
News
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