Monitoring of Operating Margin, EPS and ROE
First written in FY2018. 5 of 7 entries say "Restated". Latest entry: FY2026.
Sun A.Kaken moved to the "Worse" side of this theme in 2026.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
0 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「The Group uses net sales and the operating margin as key profitability indicators for assessing progress toward management targets. In light of the recent expectation that listed companies manage their businesses with an awareness of the cost of capital and capital efficiency, the Group will seek to improve profitability while maintaining financial soundness, referring to indicators such as ROE and ROIC.」
The discussion has expanded from monitoring the operating margin, EPS and ROE to an indicator framework focused on the cost of capital and capital efficiency, including ROIC. - FY2023RestatedAnnual report
「The Group has not specifically established indicators for assessing progress toward management targets, but uses the operating margin as a profitability indicator.」
Although it has not set fixed numerical targets, the company has reaffirmed its policy of using the operating margin as a profitability indicator. - FY2022RestatedAnnual report
「The Group has not specifically established indicators for assessing progress toward management targets, but uses the operating margin as a profitability indicator.」
Although it has not set fixed targets, the company has reaffirmed its policy of using the operating margin as a profitability indicator. - FY2021RestatedAnnual report
「The Group has not specifically established indicators for assessing progress toward management targets, but uses the operating margin as a profitability indicator.」
Although it has not set fixed numerical targets, the company has reaffirmed its policy of using the operating margin as a profitability indicator. - FY2020RestatedAnnual report
「The Group has not specifically established indicators for assessing progress toward management targets, but uses the operating margin as a profitability indicator.」
Although it has not set fixed numerical targets, the company has reiterated its policy of monitoring the operating margin as a profitability indicator. - FY2019RestatedAnnual report
「The Group has not specifically established indicators for assessing progress toward management targets, but uses the operating margin as a profitability indicator. It also manages the business while monitoring earnings per share (EPS) and return on equity (ROE), which are of considerable interest to shareholders and investors.」
Although it has not set fixed targets, the company has reiterated its policy of monitoring the operating margin, EPS and ROE. - FY2018First statedAnnual report
「The Group has not specifically established indicators for assessing progress toward management targets, but uses the operating margin as a profitability indicator. It also manages the business while monitoring earnings per share (EPS) and return on equity (ROE), which are of considerable interest to shareholders and investors.」
While stating that it has not set fixed targets, the company identified the operating margin, EPS and ROE as indicators to monitor in managing the business.