Management Target Monitoring Using Net Sales and Operating Income
First written in FY2020. 3 of 9 entries say "Advanced", first in FY2021. Latest entry: 2026-08-06.
Stella Chemifa moved to the "Worse" side of this theme in 2024, the same year as the typical company in this theme.
The whole theme swung hardest in 2021: 8 of 22 companies on the "Worse" side.
13 other companies' latest entry also says "Restated".
- 2026-08-06RestatedManagement Planning
「2026年3月期は、増益によりROEは若干改善したものの、依然として想定株主資本コストを下回る水準で推移 第4次中期経営計画期間において、ROE8.0％以上の達成を目指す」
ROE8.0％以上の中期目標を継続し、2026年3月期のROEは6.6％、想定株主資本コストは7％～8％と記載している。 - FY2026RestatedAnnual report
「For the fiscal year ending March 2026, revenue, operating income and ROE all exceeded the previous fiscal year's results. We will steadily advance initiatives in each area toward achieving the numerical targets for the final year.」
Revenue, operating income and ROE continue to be used as indicators for evaluating management targets, and it states that all three exceeded the previous fiscal year's results for the fiscal year ending March 2026. - FY2025ReframedAnnual report
「In seeking to enhance corporate value, our group had previously used revenue, operating income and ROIC as indicators from a profitability-focused perspective. With the formulation of the Fourth Medium-Term Management Plan, we now use revenue, operating income and ROE as indicators for assessing the achievement of management targets.」
With the Fourth Medium-Term Management Plan, the management target indicators changed from revenue, operating income and ROIC to revenue, operating income and ROE. Targets for the fiscal year ending March 2028 are revenue of ¥42.0 billion, operating income of ¥5.5 billion and ROE of at least 8.0%. - FY2024SoftenedAnnual report
「Performance indicators Targets (¥ million) Actual results (¥ million) Consolidated revenue 32,300 30,446 Consolidated operating income 2,800 2,722」
For the current fiscal year, revenue was ¥30.446 billion against a target of ¥32.3 billion, and operating income was ¥2.722 billion against a target of ¥2.8 billion, with both falling short of target. A policy of revising the numerical targets in the medium-term plan was also presented. - FY2023AdvancedAnnual report
「In seeking to enhance corporate value, our group uses revenue, operating income and ROIC, from a profitability-focused perspective, as indicators for assessing the achievement of management targets.」
ROIC was added to the previous indicators of revenue and operating income, expanding the indicators used to evaluate management targets. The revenue target for the first year of the Third Medium-Term Management Plan was ¥37.5 billion, compared with actual revenue of ¥35.382 billion, while the operating income target was ¥4.6 billion, compared with actual operating income of ¥3.514 billion. - FY2021AdvancedAnnual report
「Performance indicators Targets (¥ million) Actual results (¥ million) Consolidated revenue 33,000 32,893 Consolidated operating income 1,900 4,081」
Targets and actual results for revenue and operating income were specifically disclosed as indicators for assessing the achievement of management targets. Revenue fell short of its target, while operating income exceeded its target. - FY2020First statedAnnual report
「In seeking to enhance corporate value, our group uses revenue and operating income, from a profitability-focused perspective, as indicators for assessing the achievement of management targets.」
Revenue and operating income are stated independently for the first time as objective indicators of target achievement in the medium-term management plan and other plans.