Reduction in Point Issuance Costs Through a Review of Sales Promotion Measures
First written in FY2018-Q3. 14 of 27 entries say "Advanced", first in FY2018. Latest entry: FY2027-H1.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
2 other companies' latest entry also says "Other".
- FY2027-H1Slight decline in selling, general and administrative expensesAnnual report
「Selling, general and administrative expenses were ¥5,091 million, or 100.0% of the previous fiscal year, a decrease of ¥1 million.」
Selling, general and administrative expenses were 100.0% of the same period of the previous year, a decrease of ¥1 million, shifting from an increase in the previous fiscal year to a slight decline. - FY2026Increase in selling, general and administrative expensesAnnual report
「In total, expenses were 100.5% of the prior period, an increase of ¥51 million.」
The trend shifted from the reductions in SG&A seen in the prior interim period and prior fiscal year, with SG&A increasing by ¥51 million in the current fiscal year due to increases in miscellaneous wages, depreciation and delivery costs, among others. - FY2026-H1Narrowing of the annual SG&A reductionAnnual report
「Selling, general and administrative expenses included increases of ¥37 million in miscellaneous wages, ¥28 million in depreciation and amortization, ¥18 million in utilities costs and ¥13 million in delivery costs, offset by decreases of ¥57 million in provision for bonuses, ¥35 million in salaries and allowances and ¥16 million in retirement benefit expenses. Total expenses were ¥5,093 million, or 99.8% of the previous period's level, a decrease of ¥10 million.」
Amid changes by expense category, selling, general and administrative expenses were 99.8% of the prior-year period, a decrease of ¥10 million. The reduction narrowed from the ¥71 million decrease in the prior-year period. - FY2025-H1AdvancedAnnual report
「Selling, general and administrative expenses included a ¥64 million increase in depreciation and amortization, offset by decreases of ¥42 million in miscellaneous wages, ¥30 million in utilities costs and ¥76 million in rent and land rents. Selling, general and administrative expenses totaled ¥5,103 million, down ¥71 million year on year.」
Although depreciation and amortization increased, lower miscellaneous wages, utilities costs, and rent and land rents reduced SG&A expenses by ¥71 million year on year. - FY2024AdvancedAnnual report
「Within selling, general and administrative expenses, selling commissions increased by ¥12 million from the previous period, provision for bonuses by ¥13 million, and utilities costs by ¥12 million. Meanwhile, miscellaneous wages decreased by ¥34 million and rent and land rents by ¥57 million, bringing the total to 99.5% of the previous period's level, a decrease of ¥55 million.」
Although selling commissions, provision for bonuses and utilities costs increased, lower miscellaneous wages and rent and land rents reduced selling, general and administrative expenses by 0.5% from the previous period, or ¥55 million. - FY2024-Q3RestatedAnnual report
「Selling, general and administrative expenses totaled ¥7,711 million, down ¥25 million, or 0.3%, year on year. By expense category, utilities costs increased by ¥43 million, reflecting persistently high energy costs. Meanwhile, salaries and allowances decreased by ¥33 million, miscellaneous wages by ¥38 million, consumables by ¥38 million as glove use declined following the reclassification of COVID-19 as a Class 5 disease, and rent and land rents by ¥26 million following a review of lease agreements.」
Although utilities costs increased due to higher energy costs, lower salaries, miscellaneous wages, consumables and rent and land rents kept SG&A expenses down 0.3% year on year. - FY2023AdvancedAnnual report
「Selling commissions decreased by ¥459 million and personnel expenses by ¥76 million from the previous period, bringing the total to 97.3% of the previous period's level, a decrease of ¥286 million.」
Lower selling commissions and personnel expenses reduced selling, general and administrative expenses by 2.7% from the previous period, or ¥286 million, despite increases in energy and other costs. However, part of the decrease in selling commissions reflects a change in presentation following adoption of the revenue recognition accounting standard. - FY2023-Q3AdvancedAnnual report
「Reflecting higher energy prices, utilities costs increased by ¥158 million year on year to ¥708 million in the third quarter, a substantial 28.7% increase. Looking at selling, general and administrative expenses as a whole, most selling commissions were recorded as cost of sales following adoption of the revenue recognition standard, while expenses other than utilities costs were reduced. As a result, selling, general and administrative expenses totaled ¥7,737 million, down ¥260 million year on year.」
Although utilities costs increased due to higher energy prices, changes in presentation following adoption of the revenue recognition standard and reductions in expenses other than utilities costs reduced SG&A expenses by ¥260 million year on year. - FY2023-Q2Decrease in reported SG&A expenses due to adoption of the revenue recognition standardAnnual report
「Utilities and delivery costs rose sharply due to higher energy prices, but point-related expenses were reclassified as a deduction from revenue following adoption of the revenue recognition accounting standard and other standards, bringing selling, general and administrative expenses to 96.9% of the previous year's level.」
Utilities and delivery costs rose sharply due to higher energy prices, while a change in the presentation of point-related expenses under the revenue recognition accounting standard and other standards brought SG&A expenses to 96.9% of the previous year's level. - FY2023-Q1Decrease in SG&A expenses under the revenue recognition standardAnnual report
「Utilities and delivery costs increased due to higher energy prices, but selling, general and administrative expenses came to 98.7% of the previous year's level because point-related expenses were reclassified as a deduction from revenue following the adoption of the revenue recognition accounting standard and other standards.」
Utilities and delivery costs increased due to higher energy prices, while a change in the presentation of point-related expenses following adoption of the revenue recognition accounting standard brought SG&A expenses to 98.7% of the previous year's level. - FY2022-Q3AdvancedAnnual report
「Although selling commissions increased as a反動 from the suspension of sales promotion measures during the COVID-19 pandemic in the previous year, lower personnel expenses and reduced consumables following the previous year's purchases of infection-control supplies brought selling, general and administrative expenses to 98.7% of the previous year's level, a ¥108 million decrease.」
Although selling commissions increased, lower personnel expenses and reduced consumables following the previous year's purchases of infection-control supplies reduced selling, general and administrative expenses to 98.7% of the previous year's level, a ¥108 million decrease. - FY2022-Q2Narrowing of the annual SG&A reductionAnnual report
「Although selling commissions increased as a反動 from the suspension of sales promotion measures to avoid the three Cs during the COVID-19 pandemic in the previous year, lower personnel expenses, energy savings from LED lighting and other measures, and lower utilities costs following a review of electricity contracts brought selling, general and administrative expenses to 99.9% of the previous year's level.」
Although selling commissions increased, lower personnel expenses, energy savings from LED lighting and other measures, and lower utilities costs following a review of electricity contracts brought SG&A expenses to 99.9% of the previous year's level. The reduction narrowed from 98.4% in the previous year's cumulative second quarter. - FY2022-Q1Narrowing of the quarterly SG&A reductionAnnual report
「Although consumables increased due to price increases for certain hygiene-related products, lower personnel expenses, energy savings from LED lighting and other measures, and lower utilities costs following a review of electricity contracts brought selling, general and administrative expenses to 98.6% of the previous year's level, below plan.」
Lower personnel expenses, energy savings from LED lighting and other measures, and a review of electricity contracts brought SG&A expenses to 98.6% of the previous year's level, but the reduction narrowed from 97.6% in the previous year's first quarter. - FY2021Narrowing of the annual SG&A reductionAnnual report
「Selling, general and administrative expenses were 99.7% of the previous year's level, a ¥29 million reduction year on year」
SG&A expenses came to 99.7% of the previous year's level due to suspended sales promotion and lower utilities costs, but the reduction narrowed from the ¥320 million reduction in the previous fiscal year. - FY2021-Q3Narrowing of the annual SG&A reductionAnnual report
「Although consumables increased due to COVID-19 countermeasures, advertising expenses and selling commissions declined substantially because flyer-based sales promotion was suspended and point-based sales promotion was restrained to limit customer traffic as a measure to prevent the spread of infection. Together with lower utilities costs due to weak crude oil prices, this brought selling, general and administrative expenses to 99.6% of the previous year's level.」
SG&A expenses came to 99.6% of the previous year's level due to suspended sales promotion, restrained point-based sales promotion and weak crude oil prices, while consumables increased for COVID-19 countermeasures, narrowing the year-on-year reduction from the previous cumulative quarter. - FY2021-Q2AdvancedAnnual report
「To limit customer traffic as a measure to prevent the spread of COVID-19, special-sale flyers and other materials were not distributed or delivered, and point-based sales promotion was restrained. As a result, advertising expenses and selling commissions declined substantially, while lower crude oil prices also reduced utilities costs, bringing selling, general and administrative expenses to 98.4% of the previous year's level.」
Restraining special-sale flyers and other materials, point-based sales promotion, and utilities costs through lower crude oil prices kept selling, general and administrative expenses at 98.4% of the previous year's level. - FY2021-Q1AdvancedAnnual report
「To limit customer traffic as a measure to prevent the spread of COVID-19, the distribution and delivery of special-sale flyers and other materials were suspended from mid-April, substantially reducing advertising expenses. Together with lower utilities costs due to weak crude oil prices, this brought selling, general and administrative expenses to 97.6% of the previous year's level, below plan.」
Suspending sales promotion activities and lower utilities costs due to weak crude oil prices brought selling, general and administrative expenses to 97.6% of the previous year's level, below plan. - FY2020AdvancedAnnual report
「Selling commissions were reduced through more efficient point-based sales promotion, utilities costs through a review of electricity contracts, and personnel expenses also declined, resulting in a 2.8% year-on-year reduction in selling, general and administrative expenses and a ¥320 million decrease.」
Through reviews of point-based sales promotion, electricity contracts and personnel expenses, selling, general and administrative expenses were reduced 2.8% year on year, or ¥320 million. - FY2020-Q3AdvancedAnnual report
「Selling commissions were reduced through more efficient point-based sales promotion, utilities costs through a review of electricity contracts, and personnel expenses also declined, bringing selling, general and administrative expenses to 97.0% of the previous year's level, a ¥251 million reduction year on year.」
Through more efficient point-based sales promotion, a review of electricity contracts and lower personnel expenses, selling, general and administrative expenses were reduced to 97.0% of the previous year's level, a ¥251 million decrease. - FY2020-Q2AdvancedAnnual report
「Selling commissions were reduced through more efficient point-based sales promotion, utilities costs through a review of electricity contracts, and personnel expenses also declined, bringing selling, general and administrative expenses to 97.4% of the previous year's level, a ¥148 million reduction year on year.」
Through more efficient point-based sales promotion, a review of electricity contracts and lower personnel expenses, selling, general and administrative expenses were reduced to 97.4% of the previous year's level, a decrease of ¥148 million. - FY2020-Q1AdvancedAnnual report
「Utilities costs were restrained through a review of electricity contracts, while selling commissions were reduced through more efficient point-based sales promotion and personnel expenses also declined, bringing selling, general and administrative expenses to 96.7% of the previous year's level and within plan.」
In addition to lower selling commissions from more efficient point-based sales promotion, a review of electricity contracts and lower personnel expenses kept selling, general and administrative expenses at 96.7% of the previous year's level and within plan. - FY2019AdvancedAnnual report
「Personnel expenses and utilities costs exceeded the previous fiscal year due to the revised minimum wage and rising crude oil prices, but lower advertising expenses from reducing consumables and improving the efficiency of flyer-based promotions resulted in a ¥93 million year-on-year decrease in selling, general and administrative expenses.」
Against increases in personnel expenses and utilities costs, SG&A expenses were reduced 0.8% year on year through cuts in consumables and more efficient flyer-based promotions. - FY2019-Q3RestatedAnnual report
「Personnel expenses and utilities costs increased during the period due to higher minimum wages and rising crude oil prices, but reductions in consumables and advertising expenses from reviewing flyer-based promotions kept selling, general and administrative expenses as a whole below the previous year and within plan.」
Against increases in personnel expenses and utilities costs, advertising expenses were reduced through cuts in consumables and a review of flyer-based promotions, keeping SG&A expenses below the previous year and within plan. - FY2019-Q2RestatedAnnual report
「Personnel expenses and utilities costs increased during the period due to higher hourly wages and rising crude oil prices, but reductions in consumables and advertising expenses from reviewing flyer-based promotions kept selling, general and administrative expenses as a whole below the previous year and within plan.」
Against increases in personnel expenses and utilities costs, advertising expenses were reduced through cuts in consumables and a review of flyer-based promotions, keeping SG&A expenses below the previous year and within plan. - FY2019-Q1AdvancedAnnual report
「Although higher hourly wages and rising crude oil prices raised concerns about increases in personnel expenses and utilities costs during the period, reductions in consumables and advertising expenses from reviewing flyer-based promotions kept selling, general and administrative expenses as a whole below the previous year and within plan.」
Cost-control measures have expanded from improving the efficiency of conventional point-based sales promotion to reducing advertising expenses through cuts in consumables and a review of flyer-based promotions, restraining SG&A expenses. - FY2018AdvancedAnnual report
「Selling commissions fell substantially as point-based sales promotion was made more efficient following the introduction of the Kojika Card, and selling, general and administrative expenses declined 2.2% from the previous fiscal year.」
Selling commissions were reduced through more efficient point-based sales promotion, bringing selling, general and administrative expenses down 2.2% year on year. - FY2018-Q3First statedAnnual report
「Point issuance costs declined due to a review of sales promotion measures and other factors, and selling, general and administrative expenses as a whole were below the previous year and within plan.」
Sales promotion measures were reviewed to reduce point issuance costs, keeping selling, general and administrative expenses below the previous year and within plan.