Management metrics focused on return on assets and equity ratio
First written in FY2022. 2 of 3 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2025: 2 of 10 companies on the "Worse" side.
2 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「We recognize return on assets based on ordinary profit as an important management indicator for profitability and investment efficiency, and the equity ratio as an important indicator of financial balance.」
The company continues its policy of managing return on assets based on ordinary profit and the equity ratio as key management indicators through trade-receivables turnover, operating profitability and financing in the capital markets. - FY2023RestatedAnnual report
「We recognize return on assets based on ordinary profit as an important management indicator for profitability and investment efficiency, and the equity ratio as an important indicator of financial balance. Specifically, we intend to improve return on assets based on ordinary profit by increasing capital turnover through shorter collection cycles for trade receivables in Japan and overseas. We intend to maintain the equity ratio at an appropriate level through the accumulation of profits generated by management focused on maintaining an operating profit and through financing in the capital markets.」
The company continues its policy of emphasizing return on assets based on ordinary profit and the equity ratio, and improving or maintaining them through shorter trade-receivables turnover periods, operating profitability and financing from the capital markets. - FY2022First statedAnnual report
「We recognize return on assets based on ordinary profit as an important management indicator for profitability and investment efficiency, and the equity ratio as an important indicator of financial balance. Specifically, we intend to improve return on assets based on ordinary profit by increasing capital turnover through shorter collection cycles for trade receivables in Japan and overseas. We intend to maintain the equity ratio at an appropriate level through the accumulation of profits generated by management focused on maintaining an operating profit and through financing in the capital markets.」
The company identifies return on assets based on ordinary profit and the equity ratio as key indicators, and cites shorter trade-receivables turnover periods, profit accumulation through operating profitability and financing in the capital markets as the means of managing them.