Sustaining a highly profitable business model, increasing EPS, and increasing gross profit per employee
First written in FY2017. 12 of 33 entries say "Advanced", first in FY2020-Q1. Latest entry: 2026-11-10.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
5 other companies' latest entry also says "Restated".
- FY2026WorsenedAnnual report
「Indicator Initial target Actual Difference (%) Ordinary profit ¥1,200 million ¥523 million △56.3% Return on equity (ROE) 10.0% 4.7% △5.3%」
Both ordinary profit and ROE fell short of the target levels before the transition to the Third Medium-Term Management Plan. The company explained that lower asset efficiency and profitability resulting from increased working capital were the reasons. - FY2025SoftenedAnnual report
「① Consolidated ordinary profit will be ¥1.2 billion in the final fiscal year of the current medium-term management period, the fiscal year ending March 2026, and the company aims for consolidated ordinary profit of ¥1.5 billion in the following fiscal year ending March 2027. ② The company will continuously maintain ROE of 10% or more. There is no change to these targets.」
The previous target of consolidated ordinary profit of ¥1.5 billion for the fiscal year ending March 2026 was revised to ¥1.2 billion, and the timing for achieving ¥1.5 billion was postponed by one fiscal year to the fiscal year ending March 2027. The target of ROE of 10% or more has not changed. - FY2025-H1AdvancedAnnual report
「Interim net income per share or interim net loss per share (△) △¥68.62 ¥147.49」
Interim net income per share turned from a loss of ¥68.62 in the same period of the previous year to a profit of ¥147.49. No change was indicated to the medium-term targets themselves of consolidated ordinary profit of ¥1.5 billion and ROE of 10% or more for the fiscal year ending March 2026. - FY2024WorsenedAnnual report
「① The company aims for consolidated ordinary profit of ¥1.5 billion in the final fiscal year of the current medium-term management period, the fiscal year ending March 2026. ② The company will continuously maintain ROE of 10% or more.」
While maintaining the targets of consolidated ordinary profit of ¥1.5 billion and ROE of 10% or more for the fiscal year ending March 2026, actual results were ordinary profit of ¥499 million and ROE of 4.2%, with the target indicators deteriorating from the previous year. - FY2024-Q3WorsenedAnnual report
「Net income per share was ¥157.10, compared with ¥394.10.」
Quarterly net income per share decreased from ¥394.10 in the same period of the previous year to ¥157.10, and management indicators including increased EPS deteriorated. - FY2024-Q2WorsenedAnnual report
「Net income per share or quarterly net loss per share (△) ¥168.15 △¥68.62」
Quarterly net income per share turned from ¥168.15 in the same period of the previous year to a loss of ¥68.62, and management indicators including increased EPS deteriorated. - FY2024-Q1WorsenedAnnual report
「Net income per share or quarterly net loss per share (△) △23.79 △213.18」
Quarterly net loss per share widened from ¥23.79 in the same period of the previous year to ¥213.18, and management indicators including increased EPS deteriorated. - FY2023ReframedAnnual report
「① The company aims for consolidated ordinary profit of ¥1.5 billion in the final fiscal year of the next medium-term management period, the fiscal year ending March 2026. ② The company will continuously maintain ROE of 10% or more.」
The previous targets focused on a highly profitable business structure and EPS were reorganised as next medium-term management targets with a deadline and quantitative targets of consolidated ordinary profit of ¥1.5 billion and ROE of 10% or more for the fiscal year ending March 2026. Current-period EPS was ¥448.80, 6.1% above the initial plan. - FY2023-Q3AdvancedAnnual report
「Quarterly net income per share ¥320.93 ¥394.10」
Quarterly net income per share increased from ¥320.93 in the same period of the previous year to ¥394.10, representing quantitative progress toward the management target of increasing EPS. - FY2023-Q2WorsenedAnnual report
「Net income per share was ¥168.15, compared with ¥243.28.」
Quarterly net income per share decreased from ¥243.28 in the same period of the previous year to ¥168.15, and results for the cumulative quarter were below the same period of the previous year against the target of increasing EPS. - FY2023-Q1WorsenedAnnual report
「Quarterly net income per share or quarterly net loss per share (△) ¥125.26 △¥23.79」
Quarterly net income per share turned from ¥125.26 in the same period of the previous year to a loss of ¥23.79, deteriorating against management targets including increased EPS. - FY2022AdvancedAnnual report
「Net income per share increased by 38.6%, or ¥102.34, from the initial plan.」
EPS for the fiscal year ended March 2022 was ¥367.77 against the initial plan of ¥265.43, exceeding the plan under the target of increasing EPS. - FY2022-Q3AdvancedAnnual report
「(1) Quarterly net income per share ¥209.49 ¥320.93」
Quarterly net income per share increased from ¥209.49 in the same period of the previous year to ¥320.93, representing quantitative progress toward the management target of increasing EPS. - FY2022-Q2AdvancedAnnual report
「(1) Quarterly net income per share ¥139.53 ¥243.28」
Quarterly net income per share increased from ¥139.53 in the same period of the previous year to ¥243.28, representing quantitative progress toward the management target of increasing EPS. - FY2022-Q1AdvancedAnnual report
「(1) Quarterly net income per share ¥61.65 ¥125.26」
Quarterly net income per share increased from ¥61.65 in the same period of the previous year to ¥125.26, representing quantitative progress toward the management target of increasing EPS. - FY2021AdvancedAnnual report
「Net income per share was ¥90.85 above plan, an increase of 58.5%.」
EPS was ¥246.18 against the initial plan of ¥155.33, representing quantitative progress in management indicators including increased EPS. - FY2021-Q3AdvancedAnnual report
「(1) Quarterly net income per share ¥59.64 ¥209.49」
Quarterly net income per share increased from ¥59.64 in the same period of the previous year to ¥209.49, representing quantitative progress toward the management target of increasing EPS. - FY2021-Q2AdvancedAnnual report
「(1) Quarterly net income per share ¥76.92 ¥139.53」
Quarterly net income per share increased from ¥76.92 in the same period of the previous year to ¥139.53, representing quantitative progress toward the management target of increasing EPS. - FY2021-Q1WorsenedAnnual report
「(1) Quarterly net income per share ¥79.33 ¥61.65」
Quarterly net income per share decreased from ¥79.33 in the same period of the previous year to ¥61.65, falling below the same period of the previous year against management targets including increased EPS. - FY2020ReframedAnnual report
「The group considers ordinary profit and net income per share, which serves as the basis for dividend funding, important management indicators for quantitatively measuring the effectiveness of its management policies. Net income attributable to owners of the parent was ¥114 million below plan, a decrease of 38.2%. Net income per share was also ¥57.39 below plan, a decrease of 38.2%.」
The previous targets focused on a highly profitable business structure and EPS were reorganised as quantitative indicators emphasising ordinary profit and EPS, while current-period EPS was ¥92.88 against a plan of ¥150.27. - FY2020-Q3Year-on-year decrease in EPSAnnual report
「(1) Quarterly net income per share ¥78.90 ¥59.64」
Quarterly net income per share decreased from ¥78.90 in the same period of the previous year to ¥59.64. Against the target of increasing EPS, results for the cumulative quarter were below the same period of the previous year. - FY2020-Q2AdvancedAnnual report
「(1) Quarterly net income per share ¥16.10 ¥76.92」
Quarterly net income per share increased from ¥16.10 in the same period of the previous year to ¥76.92, representing quantitative progress toward the target of increasing EPS. - FY2020-Q1AdvancedAnnual report
「Net income attributable to owners of the parent was ¥158 million, compared with a net loss attributable to owners of the parent of ¥58 million in the same quarter of the previous year.」
In relation to management targets including increased EPS, quarterly profit attributable to owners of the parent turned from a loss in the same period of the previous year to a profit of ¥158 million. - FY2019RestatedAnnual report
「Targets: ① Maintaining a highly profitable business structure ② Increasing net income per share ③ Increasing gross profit per employee」
The company has reiterated its highly profitable business structure and increases in EPS and gross profit per employee as management targets, and positioned EPS as an important management indicator serving as the basis for dividend funding. - FY2017First statedAnnual report
「Targets: ① Maintaining a highly profitable business structure ② Increasing net income per share ③ Increasing gross profit per employee」
For the first time, the company has defined its highly profitable business structure, net income per share, and gross profit per employee as explicit management targets for sustained growth.