Store and Company-Wide Management Using EBITDA and FLA Ratio
First written in FY2021. 1 of 3 entries say "Softened", first in FY2022. Latest entry: 2026-04-14.
1 other company's latest entry also says "Restated".
- 2026-04-14RestatedFinancial Results Presentation
「Continue cost control centered on FL management, including the rollout of mobile ordering」
The policy of managing store costs through FL management was reaffirmed alongside measures such as mobile ordering. - FY2022SoftenedAnnual report
「The Company has adopted EBITDA (operating income before depreciation and amortization) at individual stores and company-wide to assess investment recovery, and the FLA ratio of store expenses to sales (F: food and beverage costs, L: labor costs, A: advertising and sales promotion expenses) to assess store expense management, as key management metrics.」
The policy of using EBITDA and the FLA ratio as key metrics was stated, but the previous management target of an FLA ratio of 60.0% or less was not specified in this annual securities report. - FY2021First statedAnnual report
「The Company has adopted EBITDA and the ratio of FLA expenses to store sales (F: food and beverage costs, L: labor costs, A: advertising and sales promotion expenses) as key management metrics, and sets an FLA ratio of 60.0% or less as its management target.」
Management of the metrics was first disclosed separately, using EBITDA to monitor investment recovery at individual stores and company-wide and the FLA ratio to monitor store expense management, with an FLA ratio of 60.0% or less as the management target.