Performance target management using operating profit and EBITDA
First written in FY2022. 9 of 14 entries say "Restated". Latest entry: FY2026.
13 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「We use operating profit, an indicator of core operating performance, and EBITDA (operating profit + depreciation and amortisation + goodwill amortisation), an indicator of performance that is not excessively affected by one-off amortisation expenses, as objective indicators.」
The policy of using operating profit and EBITDA, including goodwill amortisation, as indicators for assessing achievement of management targets remains in place. - 2026-05-15Cited as achievedRevision of earnings forecasts
「EBITDA (operating profit + depreciation and amortization + amortization of goodwill) was ¥7,532 million, up 14.8% year on year.」
In line with the company's management policy using operating profit and EBITDA, EBITDA for the fiscal year ended March 2026 was reported as having increased 14.8% year on year. - FY2026-H1RestatedAnnual report
「EBITDA (operating profit + depreciation and amortisation + goodwill amortisation) was ¥4,609 million, up 17.0%.」
The policy of using operating profit and EBITDA, including goodwill amortisation, as management indicators remains in place. EBITDA for the interim period was disclosed at ¥4,609 million, up 17.0% year on year. - FY2025RestatedAnnual report
「We use operating profit, an indicator of core operating performance, and EBITDA (operating profit + depreciation and amortisation + goodwill amortisation), an indicator of performance that is not excessively affected by one-off amortisation expenses, as objective indicators for assessing the achievement of our management policies, strategies and targets.」
The policy of using operating profit and EBITDA, including goodwill amortisation, as objective management indicators remains in place. Full-year EBITDA was ¥6,560 million. - FY2025-H1RestatedAnnual report
「Operating profit was ¥3,061 million, up 5.2%, and EBITDA (operating profit + depreciation and amortisation + goodwill amortisation) was ¥3,937 million, up 13.6%.」
Interim consolidated results have been disclosed in line with the policy of using operating profit and EBITDA as management indicators. - FY2024AdvancedAnnual report
「The target EBITDA (operating profit + depreciation and amortisation + goodwill amortisation), used as the performance-linked compensation metric for the fiscal year, was ¥4,750 million, while actual EBITDA was ¥5,841 million. Performance-linked compensation has therefore been paid as described above.」
Under the target management framework using operating profit and EBITDA, actual EBITDA for the fiscal year ended March 2024 was ¥5,841 million, compared with a target of ¥4,750 million. - FY2024-Q3RestatedAnnual report
「Operating profit was ¥4,029 million, up 61.7%, and EBITDA (operating profit + depreciation and amortisation) was ¥4,863 million, up 46.9%.」
Cumulative nine-month consolidated results have been disclosed in line with the policy of using operating profit and EBITDA as management indicators. - FY2024-Q2RestatedAnnual report
「Operating profit was ¥2,910 million, up 72.3%, and EBITDA (operating profit + depreciation and amortisation) was ¥3,467 million, up 55.4%.」
Cumulative first-half results have been disclosed in line with the policy of using operating profit and EBITDA as management indicators. EBITDA is defined as operating profit + depreciation and amortisation in the quarterly report for the period. - FY2024-Q1ReframedAnnual report
「EBITDA (operating profit + depreciation and amortisation) was ¥1,692 million, up 68.6%.」
The current quarterly disclosure defines EBITDA as "operating profit + depreciation and amortisation." The previous fiscal year's annual securities report used a definition that included goodwill amortisation, indicating a change in the definition presented in the disclosures. - FY2023ReframedAnnual report
「We use operating profit, an indicator of core operating performance, and EBITDA (operating profit + depreciation and amortisation + goodwill amortisation), an indicator of performance that is not excessively affected by one-off amortisation expenses, as objective indicators for assessing the achievement of our management policies, strategies and targets.」
Goodwill amortisation was added to the EBITDA definition, which was reorganised as an indicator for the consolidated business following the M&A. Operating profit and EBITDA have also been incorporated into the numerical plan for the fiscal year ending March 2026. - FY2023-Q3RestatedAnnual report
「Operating profit was ¥2,492 million, up 30.8%, and EBITDA (operating profit + depreciation and amortisation) was ¥3,309 million, up 26.1%.」
Cumulative nine-month results have been disclosed in line with the policy of using operating profit and EBITDA as management indicators. - FY2023-Q2RestatedAnnual report
「Operating profit was ¥1,689 million, up 28.8%, and EBITDA (operating profit + depreciation and amortisation) was ¥2,231 million, up 25.1%.」
Cumulative first-half results have been disclosed in line with the policy of using operating profit and EBITDA as performance indicators. - FY2023-Q1RestatedAnnual report
「Operating profit was ¥742 million, and EBITDA (operating profit + depreciation and amortisation) was ¥1,004 million.」
First-quarter results have been disclosed in line with the policy of using operating profit and EBITDA as performance indicators. - FY2022First statedAnnual report
「We use operating profit, an indicator of core operating performance, and EBITDA (operating profit + depreciation and amortisation), an indicator of performance that is not excessively affected by one-off amortisation expenses, as objective indicators for assessing the achievement of our management policies, strategies and targets.」
Operating profit and EBITDA are used as objective indicators for assessing the achievement of management policies, strategies and targets.