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Nihon Shokuhin Kako (2892) · TargetRaisedLatest Earnings (2026-07-31): "Restated"

Management metrics using an ordinary profit margin of 3% or higher and a payout ratio of 35% as benchmarks

First written in FY2018. 13 of 22 entries say "Restated". Latest entry: 2026-07-31.

22entries
9years
3from disclosures
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How it moved
ProgressHeldSoftenedWorse2018: 120182019: 120192020: 120202021: 420212022: 420222023: 420232024: 220242025: 120252026: 42026
Same theme, other companies
Capital Efficiency, Financial Strength and Shareholder Return Targets Based on Multiple Financial MetricsA theme 146 companies write about · 2 as a headwind · 164 as a tailwind

34 other companies' latest entry also says "Restated".

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Showing 14 of the 146 companies compared. The sentences above are computed from all 146.
Full recordFilings, disclosures and news, newest first
  1. 2026-07-31RestatedEarnings

    「There have been no changes to the consolidated earnings forecasts for the fiscal year ending March 2027 announced on 30 April 2026.」

    The Company maintained its forecasts for the fiscal year ending March 2027 of revenue of ¥65.5 billion, operating profit of ¥1.9 billion, ordinary profit of ¥2.0 billion and net income attributable to owners of the parent of ¥1.5 billion.
  2. FY2026RaisedAnnual report

    「Under the Medium-Term Management Plan 2027, we have set consolidated ordinary profit and consolidated ROE as management indicators, with the aim of improving capital efficiency. Specifically, we are targeting consolidated ordinary profit of ¥2 billion ± ¥300 million and ROE of 5-6%. In the current fiscal year, the second year of the plan, we are targeting consolidated ordinary profit of ¥2 billion.」

    The company maintained the Medium-Term Management Plan 2027 targets of consolidated ordinary profit of ¥2 billion ± ¥300 million and ROE of 5-6%, and set the current fiscal year's target for consolidated ordinary profit at ¥2 billion. Actual results were ¥1.56 billion, below the target.
  3. FY2025RaisedAnnual report

    「Under Medium-Term Management Plan 2027, the company has set targets of consolidated ordinary profit of ¥2 billion ± ¥300 million and ROE of 5-6%, and is targeting consolidated ordinary profit of ¥1.8 billion for the current fiscal year.」

    The annual consolidated ordinary profit target was changed from ¥1.7 billion ± ¥400 million under Medium-Term Management Plan 2024 to ¥2 billion ± ¥300 million under Medium-Term Management Plan 2027, and ROE of 5-6% was newly introduced as a management indicator.
  4. FY2024SoftenedAnnual report

    「Under the Medium-Term Management Plan for Fiscal 2022-2024 (Medium-Term Management Plan 2024), formulated in 2022, we set annual consolidated ordinary profit of ¥1.7 billion ± ¥400 million as an indicator through initiatives that contribute to solving various challenges to build a sustainable society and through the development of human resources who will lead the future. For fiscal 2024, the final year of Medium-Term Management Plan 2024, we have set a target of ¥1.7 billion in consolidated ordinary profit, taking into account the business environment and fiscal 2023 results.」

    The company maintained the Medium-Term Management Plan 2024 indicator of annual consolidated ordinary profit of ¥1.7 billion ± ¥400 million and set the fiscal 2024 target at ¥1.7 billion. This was lower than the annual target of ¥2.14 billion set for the previous fiscal year.
  5. FY2024-Q3RestatedAnnual report

    「There were no material changes during the cumulative third quarter under review to the management policies, management strategies or other matters established by the Company.」

    The company confirmed that there had been no material changes to the existing target framework, including the medium-term management plan based on consolidated ordinary profit.
  6. FY2024-Q2RestatedAnnual report

    「There were no material changes during the cumulative second quarter under review to the management policies, management strategies or other matters established by the Company.」

    The company confirmed that there had been no material changes to its existing management target framework, including the medium-term management plan.
  7. FY2024-Q1RestatedAnnual report

    「There were no material changes during the cumulative first quarter under review to the management policies, management strategies or other matters established by the Company.」

    The company confirmed that there had been no material changes to the existing target framework, including the medium-term management plan based on consolidated ordinary profit.
  8. FY2023RaisedAnnual report

    「Under the Medium-Term Management Plan for Fiscal 2022-2024 (Medium-Term Management Plan 2024), formulated in 2022, we set annual consolidated ordinary profit of ¥1.7 billion ± ¥400 million as an indicator. Taking into account fiscal 2022 results and other factors, we have set a target of consolidated ordinary profit of ¥2.14 billion for fiscal 2023.」

    While maintaining the Medium-Term Management Plan 2024 indicator of annual consolidated ordinary profit of ¥1.7 billion ± ¥400 million, the company set the fiscal 2023 target at ¥2.14 billion in consolidated ordinary profit.
  9. FY2023-Q3RestatedAnnual report

    「There were no material changes during the cumulative third quarter under review to the management policies, management strategies or other matters established by the Company.」

    The company reconfirmed that there had been no material changes to the existing target framework, including the medium-term management plan based on consolidated ordinary profit.
  10. FY2023-Q2RestatedAnnual report

    「There were no material changes during the cumulative second quarter under review to the management policies, management strategies or other matters established by the Company.」

    The company reconfirmed that there had been no material changes to the existing target framework, including the medium-term management plan based on consolidated ordinary profit.
  11. FY2023-Q1RestatedAnnual report

    「There were no material changes during the cumulative first quarter under review to the management policies, management strategies or other matters established by the Company.」

    The company reconfirmed that there had been no material changes to the existing target framework, including the medium-term management plan based on consolidated ordinary profit.
  12. FY2022ReframedAnnual report

    「Under the Medium-Term Management Plan for Fiscal 2022-2024 (Medium-Term Management Plan 2024), we have set annual consolidated ordinary profit of ¥1.7 billion ± ¥400 million as a management indicator and are targeting consolidated ordinary profit of ¥1.36 billion for the current fiscal year.」

    The management targets were restructured from consolidated ordinary profit of ¥2 billion under the 2019-2021 medium-term management plan to the new indicator of annual consolidated ordinary profit of ¥1.7 billion ± ¥400 million under the Medium-Term Management Plan for Fiscal 2022-2024 (Medium-Term Management Plan 2024). The target for the current fiscal year is ¥1.36 billion.
  13. FY2022-Q3RestatedAnnual report

    「There were no material changes during the cumulative third quarter under review to the management policies, management strategies or other matters established by the Company.」

    The company reconfirmed that there had been no material changes to its existing management target framework.
  14. FY2022-Q2RestatedAnnual report

    「There were no material changes during the cumulative second quarter under review to the management policies, management strategies or other matters established by the Company.」

    The company confirmed that there had been no material changes to the existing target framework based on consolidated ordinary profit of ¥2 billion and a dividend payout ratio of 35%.
  15. FY2022-Q1RestatedAnnual report

    「There were no material changes during the cumulative first quarter under review to the management policies, management strategies or other matters established by the Company.」

    The company confirmed that there had been no material changes to the existing target framework based on consolidated ordinary profit of ¥2 billion and a dividend payout ratio of 35%.
  16. FY2021SoftenedAnnual report

    「Regarding objective indicators for assessing progress toward management targets, we have set a target of consolidated ordinary profit of ¥2 billion in the final year of the 2019-2021 medium-term management plan, fiscal 2021. However, taking into account the short-term impact of the sharp rise in raw material prices in fiscal 2021, we forecast the following for the next fiscal year: revenue of ¥49 billion, operating profit of ¥900 million, ordinary profit of ¥1.2 billion, net income of ¥900 million and consolidated ordinary profit of ¥1.4 billion.」

    While the medium-term target of consolidated ordinary profit of ¥2 billion remains in place, the forecast for the next fiscal year's consolidated ordinary profit, at ¥1.4 billion in light of higher raw material prices, is weaker relative to the target.
  17. FY2021-Q3RestatedAnnual report

    「There were no material changes during the cumulative third quarter under review to the management policies, management strategies or other matters established by the Company.」

    The company confirmed that there had been no material changes to the target framework based on consolidated ordinary profit of ¥2 billion and a dividend payout ratio of 35%, following the shift from the former ordinary profit margin target.
  18. FY2020RestatedAnnual report

    「We focus on ordinary profit and the dividend payout ratio as indicators of profitability, and are working to develop high-value-added products, create markets and pursue differentiation strategies, with the aim of paying dividends based on consolidated ordinary profit of ¥2 billion (fiscal 2021 target) and a dividend payout ratio of 35%.」

    The company continues to use a target framework based on consolidated ordinary profit of ¥2 billion in fiscal 2021 and a dividend payout ratio of 35%, following the shift from the former ordinary profit margin target.
  19. FY2019ReframedAnnual report

    「Regarding objective indicators for assessing progress toward management policies, strategies and targets, we had set a target ordinary profit margin of at least 3% through fiscal 2018 and aimed to pay dividends based on a dividend payout ratio of 35%. In the current fiscal year, the ordinary profit margin was 0.8%, due to factors including deteriorating market conditions and higher logistics, fuel and raw material costs. The dividend payout ratio was 43.3%, taking into account the current fiscal year's results and dividend policy. Under the 2019-2021 medium-term management plan, consolidated ordinary profit is targeted at ¥2 billion in the final year, fiscal 2021.」

    The previous target of an ordinary profit margin of at least 3% through fiscal 2018 was not achieved, with the margin at 0.8%, while the 2019-2021 medium-term management plan presented a new set of targets, including consolidated ordinary profit of ¥2 billion in fiscal 2021.
  20. FY2018First statedAnnual report

    「We focus on the ordinary profit margin and dividend payout ratio as indicators of profitability, and are working to develop high-value-added products, create markets and pursue differentiation strategies, with the aim of paying dividends based on an ordinary profit margin of 3% and a dividend payout ratio of 35%. We will also pursue improvements in production efficiency and cost reductions through the efforts of each employee to further strengthen our earnings base.」

    The target of an ordinary profit margin of at least 3% through fiscal 2018 was recorded for the first time as a standalone thread, with the ordinary profit margin and dividend payout ratio for the current fiscal year stated as 2.3% and 33.3%, respectively.
Moved together

"Outlook for lower revenue and profits in the next period" moved the same way as this thread, in the same document, in 7 of its 22 moves.

754332★123456
  1. ★This thread
  2. 1Outlook for lower revenue and profits in the next period7×
  3. 2Guarantee of AMSCO’s Borrowing Obligations5×
  4. 3Corn, Fuel, Foreign Exchange and Freight Price Volatility and Procurement Risks4×
  5. 4Expansion of Fine Chemical Sales Driven by Increased Overseas Demand for Pharmaceutical Applications3×
  6. 5Realizing Diverse Forms of Well-Being through the Long-Term Management Vision NSK20303×
  7. 6Analysis of the Cost of Capital and Return on Capital and Its Incorporation into the Next Medium-Term Management Plan2×

★ 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
Nihon Shokuhin Kako's next results are scheduled for 2026-10-30. Read the earnings preview It last moved in the Earnings of 2026-07-31: "Restated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Management metrics using an ordinary profit margin of 3% or higher and a payout ratio of 35% as benchmarks | NIHON SHOKUHIN KAKO CO.,LTD. (2892) | Komori