Establishing Consultant Headcount, ROE and Dividend Payout Ratio as Key Management Indicators
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2025.
0 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Group uses revenue, the gross profit margin, the operating margin on revenue, consulting staff, ROE and the dividend increase rate as key management metrics.」
The six metrics, including the dividend increase rate, which was changed from the payout ratio, continue to be used as key management metrics. - FY2024RestatedAnnual report
「The Group uses revenue, the gross profit margin, the operating margin on revenue, consulting staff, ROE and the dividend increase rate as key management metrics.」
The six metrics, including the dividend increase rate (three-year average), which was changed from the payout ratio, continue to be used as key management metrics. - FY2023ReframedAnnual report
「The Group uses revenue, the gross profit margin, the operating margin on revenue, consulting staff, ROE and the dividend increase rate as key management metrics. The payout ratio, which had been used as a metric, has been changed to the dividend increase rate (three-year average) in line with the Group's dividend policy.」
The payout ratio has been removed from the key management metrics and changed to the dividend increase rate (three-year average) in line with the dividend policy. - FY2021First statedAnnual report
「The objective metrics used to assess achievement of management targets are revenue, the gross profit margin and the operating margin on revenue, with the number of consulting staff, which newly affects earnings, also added. ROE and the payout ratio have also been added as capital policy metrics. We have designated these as key management metrics and will address each management issue accordingly.」
In addition to the existing revenue and margin metrics, consulting staff, ROE and the payout ratio have been added as key management metrics.