Profitability management metric focused on contribution margin
First written in FY2023-Q2. 11 of 19 entries say "Advanced", first in FY2023-Q3. Latest entry: 2026-10-15.
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- 2026-10-15RestatedInvestor presentation
「2030 年度、取扱高 1,000 億円の達成と 貢献利益率および間接 固定費コントロールによって、営業利益100 億円を実現する。」
取扱高1,000億円、営業利益100億円、貢献利益率および間接固定費管理による長期目標を再掲している。 - FY2027-H1Resumption of metric disclosureAnnual report
「The Group has incurred goodwill amortization since the fiscal year ended February 2020, and intends to continue actively considering M&A to accelerate business growth, which may increase goodwill amortization. In light of this, the Group discloses EBITDA as a reference measure.」
Unlike the explanation of gross profit margin that was not explicitly provided in the previous fiscal year's securities report, the interim report restated the previous explanation disclosing EBITDA as a reference metric. - FY2026DroppedAnnual reportThe annual results for contribution profit, together with the explanation that the company focuses on this metric, which had been disclosed through the previous fiscal year, are not included in this annual securities report.
- FY2026-H1AdvancedAnnual report
「Contribution profit, defined as gross profit less variable costs (contribution profit = GMV × contribution margin), reached ¥3,825.900 million, up 1.6% year on year, despite lower gross profit, due to controls on variable costs through greater logistics and web advertising efficiency and lower fees.」
As GMV and gross profit declined, the company’s focus on contribution profit nevertheless increased 1.6% year on year due to greater logistics and web advertising efficiency and lower fees. - FY2025AdvancedAnnual report
「Despite expenses associated with M&A, contribution profit reached ¥7,645.905 million, up 45.2% year on year, due to higher GMV and controls on variable costs through greater logistics and web advertising efficiency and lower fees.」
The company’s focus on contribution profit increased from ¥5,264.878 million in the previous year to ¥7,645.905 million, up 45.2% year on year. - FY2025-H1AdvancedAnnual report
「Contribution profit reached ¥3,766.628 million, up 49.0% year on year, due to higher GMV, controls on variable costs through greater logistics and web advertising efficiency and lower fees, and the effects of M&A.」
The company’s focus on contribution profit reached ¥3,766.628 million, up 49.0% year on year, driven by higher GMV, greater efficiency across various areas, lower fees and the effects of M&A. - FY2025-Q1AdvancedAnnual report
「Contribution profit reached ¥1,998.887 million, up 41.7% year on year, due to higher GMV, controls on variable costs through greater logistics and web advertising efficiency and lower fees, and the effects of M&A.」
The company’s focus on contribution profit reached ¥1,998.887 million, up 41.7% year on year, driven by higher GMV, greater logistics and advertising efficiency, lower fees and the effects of M&A. - FY2024AdvancedAnnual report
「Contribution profit reached ¥5,264.878 million, up 30.4% year on year, due to higher GMV, controls on variable costs through greater logistics and web advertising efficiency and lower fees, and the smooth launch of the Reebok business.」
The company’s focus on contribution profit increased from ¥4,038.482 million in the previous fiscal year to ¥5,264.878 million, up 30.4% year on year. - FY2024-Q3AdvancedAnnual report
「To evaluate underlying growth and profitability, the Group focuses on contribution profit, defined as gross profit less variable costs (contribution profit = GMV × contribution margin). Contribution profit reached ¥4,233.056 million, up 43.0% year on year, due to higher GMV, controls on variable costs through greater logistics and web advertising efficiency and lower fees, and the smooth launch of the Reebok business.」
The company’s focus on contribution profit increased from ¥2,960.572 million in the same period of the previous year to ¥4,233.056 million, up 43.0% year on year. - FY2024-Q2AdvancedAnnual report
「To evaluate underlying growth and profitability, the Group focuses on contribution profit, defined as gross profit less variable costs (contribution profit = GMV × contribution margin). Contribution profit reached ¥2,527.513 million, up 44.9% (¥1,744.142 million in the cumulative second quarter of the previous fiscal year), due to higher GMV, controls on variable costs through greater logistics and web advertising efficiency and lower fees, and the smooth launch of the Reebok business.」
The company’s focus on contribution profit reached ¥2,527.513 million, up 44.9% from the comparable figure for the previous year. The company attributes this to higher GMV, greater logistics and advertising efficiency, lower fees and the launch of the Reebok business. - FY2024-Q1AdvancedAnnual report
「Contribution profit reached ¥1,410.538 million, up 44.6% (¥975.685 million in the cumulative first quarter of the previous fiscal year), due to higher GMV, controls on variable costs through greater logistics and web advertising efficiency and lower fees, and the smooth launch of the Reebok business.」
The company’s focus on contribution profit reached ¥1,410.538 million, up 44.6% from the comparable figure of ¥975.685 million in the previous year. The company cites higher GMV, greater logistics and advertising efficiency, lower fees and the launch of the Reebok business as factors. - FY2023AdvancedAnnual report
「To evaluate underlying growth and profitability, the Group focuses on contribution profit, defined as gross profit less variable costs (contribution profit = GMV × contribution margin). Contribution profit reached ¥4,038.482 million, up 22.0% (¥3,310.255 million in the previous fiscal year), due to higher GMV, controls on variable costs through greater logistics and web advertising efficiency and lower fees, and the smooth launch of the Reebok business.」
The company’s focus on contribution profit increased from ¥3,310.255 million in the previous year to ¥4,038.482 million, up 22.0% year on year. This reflects progress from greater logistics and advertising efficiency, lower fees and the launch of the Reebok business. - FY2023-Q3AdvancedAnnual report
「Contribution profit reached ¥2,960.572 million, up 18.5% (¥2,498.373 million in the cumulative third quarter of the previous fiscal year), due to higher GMV, controls on variable costs through greater logistics and web advertising efficiency and lower fees, and the smooth launch of the Reebok business.」
Contribution profit reached ¥2,960.572 million, up 18.5% from the comparable figure for the same period of the previous year, as a metric for evaluating growth and profitability excluding the impact of the revenue recognition accounting standard. - FY2023-Q2First statedAnnual report
「To evaluate underlying growth and profitability excluding the effects of changes in accounting standards, the company focuses on the metric of contribution profit, defined as gross profit less variable costs (contribution profit = GMV × contribution margin).」
The company newly disclosed contribution profit as a management metric for evaluating growth and profitability excluding the impact of the revenue recognition accounting standard. Contribution profit for the cumulative second quarter was ¥1,744.142 million, up 11.4% year on year.