Cost Reduction and Achieving Selling Prices Commensurate with Costs
First written in FY2016. 13 of 35 entries say "Worsened", first in FY2019-Q3. Latest entry: 2026-08-03.
Kadoya Sesame Mills moved to the "Worse" side of this theme in 2019, 4 years before the typical company in this theme (2023).
39 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Although auxiliary-material costs and personnel expenses increased, lower prices for key raw materials and other factors brought cost of sales below the prior fiscal year, contributing to improved profitability per unit of product.」
Lower prices for key raw materials and other factors reduced cost of sales by 2.0% from the prior fiscal year, demonstrating improved profitability per product unit. - FY2026-H1Various costs increased despite a pause in raw-material price increasesAnnual report
「Under these conditions, the group worked to secure profitability by maintaining and managing a strict production system while reducing costs through greater efficiency.」
While the company pursued cost reductions through greater efficiency and increases in raw-material prices paused, cost of sales rose 3.4% year on year due to higher auxiliary-material costs, repair expenses and sales volume. - FY2025-H1WorsenedAnnual report
「On the cost side, cost of sales was 111.9% of the prior-year period due to a significant increase in raw-material costs resulting from higher raw-material market prices and the yen's depreciating trend. SG&A expenses were 102.7% of the prior-year period, mainly due to higher personnel expenses following the implementation of base-pay increases.」
While the company continued pursuing cost reductions through greater efficiency and corrections to selling prices, cost of sales and SG&A expenses exceeded the prior-year period due to raw-material market prices, the weaker yen and base-pay increases. - FY2024Cost of sales continued to rise, but the increase narrowedAnnual report
「Under these conditions, in addition to maintaining a balanced business portfolio across consumer, commercial and export products, the group is working to secure profitability by initiating cost reductions through greater efficiency and corrections to product prices. Cost of sales was 108.0% of the prior fiscal year due to a significant increase in raw-material costs resulting from higher raw-material market prices and the yen's depreciating trend.」
While the company began pursuing cost reductions through greater efficiency and corrections to selling prices, higher raw-material market prices and the weaker yen increased raw-material costs, resulting in cost of sales at 108.0% of the prior fiscal year. The increase narrowed from 109.0% year on year in the previous quarter, but the cost burden continued to rise. - FY2024-Q3WorsenedAnnual report
「To address soaring raw-material costs, the company worked to secure profitability by initiating cost reductions through greater efficiency and corrections to product selling prices. Although sales volume declined, cost of sales rose to 109.0% of the prior-year period due to a significant increase in raw-material costs resulting from higher raw-material market prices and the yen's depreciating trend.」
While the company began pursuing cost reductions and corrections to selling prices, cost of sales rose to 109.0% of the prior-year period due to higher raw-material market prices and the weaker yen, which increased raw-material costs. - FY2024-Q2WorsenedAnnual report
「Although sales volume declined, cost of sales rose to 108.9% of the prior-year period due to a significant increase in raw-material costs resulting from higher raw-material market prices and the yen's depreciating trend.」
Although lower sales volume and depreciation expense were factors, higher raw-material market prices and the weaker yen increased raw-material costs, resulting in cost of sales at 108.9% of the prior-year period. - FY2024-Q1WorsenedAnnual report
「On the cost side, cost of sales was 102.9% of the prior-year period. Although sales volume declined, raw-material costs increased substantially due to higher raw-material market prices and the yen's depreciating trend, while utilities expenses also rose with energy prices.」
Despite the decline in sales volume, cost of sales rose to 102.9% of the prior-year period due to higher raw-material market prices, the weaker yen and higher utilities expenses, increasing the cost burden. - FY2023WorsenedAnnual report
「To address soaring raw-material costs, we are working to secure profitability by initiating cost reductions through greater efficiency and corrections to product selling prices. Cost of sales was 110.1% of the prior fiscal year due to a significant increase in raw-material costs resulting from higher raw-material prices and the yen's depreciating trend, as well as higher fuel and utilities expenses resulting from rising energy prices.」
While the company began pursuing cost reductions through greater efficiency and corrections to selling prices, cost of sales rose to 110.1% of the prior fiscal year due to higher raw-material, foreign-exchange and energy prices. - FY2023-Q3WorsenedAnnual report
「On the cost side, cost of sales was 107.6% of the prior-year period. Although depreciation expense declined as depreciation progressed at the Sodegaura Plant, raw-material costs increased significantly due to higher raw-material prices and the yen's depreciating trend, while fuel and utilities expenses also rose with energy prices. SG&A expenses were 97.8% of the prior-year period, partly because television commercials and other advertising measures associated with the previous year's launch of “Healthy Sesame Oil,” the sesame-oil industry's first food for specified health uses, were not repeated to the same extent.」
Cost of sales rose to 107.6% of the prior-year period due to higher raw-material prices, the weaker yen and higher energy prices. Efforts to reduce costs through greater efficiency and correct selling prices continued. - FY2023-Q2Cost increases continued, while cost-reduction measures were initiatedAnnual report
「To address soaring raw-material costs, we are working to secure profitability by initiating cost reductions through greater efficiency and corrections to product selling prices.」
While the increase in cost of sales due to soaring raw-material and energy prices continued, the company explicitly stated that it had begun pursuing cost reductions through greater efficiency and corrections to selling prices. - FY2023-Q1WorsenedAnnual report
「To address soaring raw-material costs, we are working to secure profitability by pursuing other cost reductions and initiating corrections to product selling prices. Raw-material costs increased due to higher raw-material prices and the yen's depreciating trend, while fuel, utilities and other expenses rose as energy prices increased. As a result, cost of sales was 108.7% of the prior-year period.」
Cost of sales rose to 108.7% of the prior-year period due to higher raw-material prices, the weaker yen and higher energy prices, increasing the cost burden. At the same time, the company has begun pursuing cost reductions and corrections to selling prices. - FY2022AdvancedAnnual report
「Cost of sales was 99.0% of the prior fiscal year. Although raw-material market prices began to rise during the current fiscal year, the impact on raw materials received during the period was limited because it takes a considerable amount of time for raw materials to be used at our plants after shipment. Compared with the prior fiscal year, raw-material withdrawal prices declined and depreciation expense fell as depreciation progressed at the Sodegaura Plant. SG&A expenses were 109.5% of the prior fiscal year, mainly due to advertising measures, including television commercials, launched in connection with the release of “Healthy Sesame Oil.”」
Although raw-material prices entered an upward phase and advertising expenses increased, cost of sales was 99.0% of the prior fiscal year due to lower raw-material withdrawal prices and lower depreciation expense at the Sodegaura Plant. - FY2022-Q3Cost of sales below the prior-year level, while SG&A expenses increasedAnnual report
「On the cost side, cost of sales was 99.8% of the prior-year period, mainly due to lower raw-material withdrawal prices and lower depreciation expense as depreciation progressed at the Sodegaura Plant. SG&A expenses were 113.8% of the prior-year period, mainly due to advertising measures, including television commercials, launched in connection with the release of “Healthy Sesame Oil.”」
Cost of sales fell below the prior-year period due to lower raw-material withdrawal prices and depreciation expense, while SG&A expenses exceeded the prior-year period due to advertising measures for “Healthy Sesame Oil.” - FY2022-Q2Cost of sales edged up, while SG&A expenses increasedAnnual report
「On the cost side, cost of sales was 100.6% of the prior-year period. Although depreciation expense declined as depreciation progressed at the Sodegaura Plant, this was more than offset by the increase in sales volume. SG&A expenses were 116.3% of the prior-year period, mainly due to advertising measures, including television commercials, launched in connection with the release of “Healthy Sesame Oil.”」
Cost of sales was 100.6% of the prior-year period, while SG&A expenses rose to 116.3%, mainly due to television commercials for “Healthy Sesame Oil,” resulting in different cost trends by expense category. - FY2022-Q1WorsenedAnnual report
「On the cost side, cost of sales was 103.5% of the prior-year period. Although depreciation expense declined as depreciation progressed at the Sodegaura Plant, this was more than offset by the increase in sales volume. SG&A expenses were 118.2% of the prior-year period, mainly due to advertising measures, including television commercials, launched in connection with the release of “Healthy Sesame Oil.”」
Although lower raw-material withdrawal prices and depreciation expense reduced costs, higher sales volume and television commercials for “Healthy Sesame Oil” resulted in cost of sales at 103.5% and SG&A expenses at 118.2% of the prior-year period. - FY2021Factory depreciation expense and operating costs increased, as did sales promotion expensesAnnual report
「On the cost side, cost of sales was 107.2% of the prior fiscal year. This reflected a significant increase in depreciation expense following the completion of the Sodegaura Plant in February of the previous fiscal year. SG&A expenses were 100.4% of the prior fiscal year. Although travel and transportation expenses, advertising expenses and other costs declined due to restrictions on sales activities, sales promotion expenses increased as sales of consumer products grew.」
Cost of sales rose to 107.2% of the prior fiscal year due to depreciation expense and operating costs at the Sodegaura Plant, while SG&A expenses moved from the previous decline to 100.4% of the prior fiscal year, including higher sales promotion expenses associated with increased consumer-product sales. - FY2021-Q3Depreciation expense and operating costs increased, while SG&A expenses declinedAnnual report
「On the cost side, cost of sales was 109.2% of the prior-year period, mainly due to a significant increase in depreciation expense following the completion of the Sodegaura Plant in February of the previous fiscal year. SG&A expenses were 95.6% of the prior-year period, mainly due to declines in travel and transportation expenses, advertising expenses and other costs resulting from restrictions and changes in sales activities.」
Cost of sales rose to 109.2% of the prior-year period due to depreciation expense and operating costs at the Sodegaura Plant, while SG&A expenses fell to 95.6% due mainly to restrictions on sales activities. - FY2021-Q2Depreciation expense continued to rise, while SG&A expenses continued to declineAnnual report
「On the cost side, cost of sales was 107.2% of the prior-year period, mainly due to a significant increase in depreciation expense following the completion of the Sodegaura Plant in February of the previous fiscal year. SG&A expenses were 95.4% of the prior-year period, mainly due to reduced spending on consumer-product sales promotion.」
Cost of sales rose to 107.2% of the prior-year period due to higher depreciation expense at the Sodegaura Plant, while SG&A expenses fell to 95.4% due mainly to reduced spending on consumer-product sales promotion. - FY2021-Q1Higher plant depreciation expense and lower selling, general and administrative expensesAnnual report
「Meanwhile, from a cost perspective, cost of sales reached 105.5% of the previous year, owing mainly to a substantial increase in depreciation expense following the completion of the Sodegaura Plant in February of the previous fiscal year. Selling, general and administrative expenses reached 93.7% of the previous year, owing mainly to lower use of household sales promotion expenses.」
Cost of sales reached 105.5% of the previous year owing to higher depreciation expense at the Sodegaura Plant, while selling, general and administrative expenses fell to 93.7% owing mainly to lower use of sales promotion expenses. Cost trends varied by expense category. - FY2020WorsenedAnnual report
「Meanwhile, from a cost perspective, cost of sales reached 107.4% of the previous fiscal year, owing to a substantial increase in raw material costs and the depreciation expense incurred for the Sodegaura Plant, which was completed in February of the current period. Selling, general and administrative expenses reached 90.1% of the previous fiscal year, owing mainly to tighter control of household sales promotion expenses.」
Cost of sales reached 107.4% of the previous fiscal year owing to a substantial increase in raw material costs and depreciation expense for the Sodegaura Plant, increasing the cost burden. Meanwhile, selling, general and administrative expenses fell to 90.1% of the previous fiscal year owing to tighter control of sales promotion expenses. - FY2020-Q3RestatedAnnual report
「Meanwhile, from a cost perspective, cost of sales reached 107.0% of the previous year, owing to a substantial increase in raw material costs and higher labor costs associated with increased staffing at the Sodegaura Plant, which was scheduled for completion during the current period. Selling, general and administrative expenses reached 94.3% of the previous year, owing mainly to tighter control of household sales promotion expenses.」
While raw material costs and labor costs associated with increased staffing at the Sodegaura Plant continued to rise, selling, general and administrative expenses fell to 94.3% of the previous year owing to tighter control of household sales promotion expenses. Cost of sales reached 107.0% of the previous year, and the upward trend in the cost burden continued. - FY2020-Q2WorsenedAnnual report
「Meanwhile, from a cost perspective, cost of sales reached 110.0% of the previous year, owing to a substantial increase in raw material costs and higher labor costs associated with increased staffing at the Sodegaura Plant, which was scheduled to begin operations during the second half of the current period. Selling, general and administrative expenses reached 96.9% of the previous year, owing mainly to tighter control of household sales promotion expenses.」
Cost of sales increased to 110.0% of the previous year owing to raw material costs and higher labor costs associated with increased staffing at the Sodegaura Plant, and the cost burden continued to expand. Meanwhile, selling, general and administrative expenses fell to 96.9% owing to tighter control of sales promotion expenses. - FY2020-Q1WorsenedAnnual report
「Meanwhile, from a cost perspective, raw material costs increased substantially, while personnel expenses rose with the increase in staff for the Sodegaura Plant scheduled to begin operations during the second half of the current period, and selling expenses increased with higher household sales volume. As a result, cost of sales reached 109.7% of the previous year and selling, general and administrative expenses reached 105.1%.」
Higher raw material costs, personnel expenses and sales promotion expenses pushed cost of sales and selling, general and administrative expenses above the previous year, further increasing the cost burden. - FY2019WorsenedAnnual report
「As raw material prices entered an upward trend, the company implemented price adjustments for foodservice products in February. From a cost perspective, in addition to higher raw material prices, retirement benefit expenses increased as the company shifted from the simplified method to the standard method of accounting for retirement benefits, against a backdrop of increased employee numbers due to hiring for the second plant and other factors. Variable costs also increased with sales volume growth. In addition, the consolidation of subsidiaries contributed to cost of sales reaching 117.6% of the previous fiscal year and selling, general and administrative expenses reaching 119.0%.」
While the company implemented price adjustments in response to higher raw material prices, the cost burden increased owing to higher raw material prices, increased staffing, retirement benefit expenses, variable costs and the consolidation of subsidiaries. - FY2019-Q3WorsenedAnnual report
「Meanwhile, raw material prices are currently rising, making sales at appropriate prices a challenge. From a cost perspective, in addition to higher raw material prices, personnel expenses increased with the hiring of staff for the second plant, among other factors, and variable costs increased with sales volume growth. In addition, the consolidation of subsidiaries contributed to cost of sales reaching 117.9% of the previous year and selling, general and administrative expenses reaching 121.2%.」
Costs rose owing to raw material prices, personnel expenses, variable costs and the consolidation of subsidiaries, making sales at appropriate prices a newly identified challenge. - FY2018RestatedAnnual report
「① Cost reduction and achieving prices commensurate with costs」
The company continues to identify cost reduction and appropriate selling prices as management strategy challenges. Meanwhile, its business results indicate that requests from business partners for price reductions increased against a backdrop of lower raw material prices, putting selling prices on a downward trend. - FY2018-Q2AdvancedAnnual report
「From a cost perspective, processing volumes increased with higher sales volume, but cost of sales declined 9.8% year on year owing to lower raw material issue prices.」
Despite higher processing volumes resulting from increased sales volume, cost of sales declined 9.8% year on year owing to lower raw material issue prices. - FY2018-Q1AdvancedAnnual report
「From a cost perspective, processing volumes increased with higher sales volume, but cost of sales declined 14.1% year on year owing to lower raw material issue prices.」
Despite higher processing volumes resulting from increased sales volume, cost of sales declined 14.1% year on year owing to lower raw material issue prices. - FY2017AdvancedAnnual report
「From a cost perspective, although processing volumes increased with higher sales volume and depreciation expense at the newly established filling plant and repair costs related to the conversion of plant lighting to LEDs increased, cost of sales declined 9.3% year on year owing mainly to lower raw material issue prices and fuel costs.」
Despite higher depreciation expense at the filling plant and repair costs related to the conversion to LEDs, cost of sales declined 9.3% year on year owing mainly to lower raw material issue prices and fuel costs. - FY2017-Q3AdvancedAnnual report
「From a cost perspective, although processing volumes increased with higher sales volume and depreciation expense rose following the start-up of the newly established filling plant, cost of sales declined 7.7% year on year owing mainly to lower raw material issue prices and fuel costs.」
Despite higher depreciation expense at the filling plant and other cost increases, cost of sales declined 7.7% year on year owing mainly to lower raw material issue prices and fuel costs. - FY2017-Q2AdvancedAnnual report
「As raw material purchase prices, which had been rising sharply since the year before last, began to decline, the company lowered product prices as appropriate.」
The company lowered product prices in response to declining raw material purchase prices, and cost of sales fell 4.8% year on year. - FY2017-Q1AdvancedAnnual report
「Cost of sales declined slightly year on year, owing mainly to lower raw material issue prices and fuel costs.」
Despite higher sales volume and increased depreciation expense at the newly established plant, cost of sales declined slightly year on year. - FY2016First statedAnnual report
「Cost reduction and achieving prices commensurate with costs」
This is identified as one of the challenges to be addressed.