Improvement in revenue, gross profit margin, operating profit, and EBITDA, with particular emphasis on gross profit margin
First written in FY2022. 2 of 3 entries say "Reframed", first in FY2023. Latest entry: FY2026.
Simplex Holdings moved to the "Worse" side of this theme in 2023, the same year as the typical company in this theme.
18 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「With the aim of achieving sustainable growth and high profitability, the Group places importance on revenue, gross profit margin, operating profit and operating margin as objective metrics for assessing progress toward its management objectives. It also treats ROE as an important metric in pursuing management with an awareness of capital efficiency.」
The framework has been reorganized from one centered on revenue, gross profit margin and operating profit to one that also includes operating margin and ROE, measuring profitability and capital efficiency. - FY2023ReframedAnnual report
「With the aim of achieving sustainable growth and high profitability, the Group places importance on revenue, gross profit margin and operating profit as objective metrics for assessing progress toward its management objectives. Of these, it places the greatest emphasis on gross profit margin.」
EBITDA, which appeared in previous disclosures, has been removed from the explicit list of objective metrics, with the presentation revised to focus on 3 metrics: revenue, gross profit margin and operating profit. - FY2022First statedAnnual report
「With the aim of achieving sustainable growth and high profitability, the Group places importance on revenue, gross profit margin, operating profit and EBITDA (Note) as objective metrics for assessing progress toward its management objectives, and seeks to improve each of them. Of these, it places the greatest emphasis on gross profit margin.」
Aims to improve 4 management metrics, with gross profit margin positioned as the most important metric.