Earnings Improvement through Cost Reduction and Productivity Enhancement
First written in FY2016. 24 of 39 entries say "Advanced", first in FY2017-Q1. Latest entry: 2026-10-30.
The whole theme swung hardest in 2022: 4 of 12 companies on the "Worse" side.
1 other company's latest entry also says "Worsened".
- 2026-10-30WorsenedEarnings
「以上の結果、当中間会計期間の業績は、売上高2,476百万円（前年同期比2.7%減）、営業損失106百万円（前年同期は営業損失27百万円）、経常損失99百万円（前年同期は経常損失25百万円）となりました。中間純損失は105百万円（前年同期は中間純損失53百万円）となりました。」
前年同期から売上高が減少し、営業損失・経常損失・中間純損失が拡大している。 - FY2026AdvancedAnnual report
「Operating profit was ¥37 million, up 977.3% year on year. This resulted from lower headquarters personnel costs, efforts to promote DX, streamline operations and improve productivity in advertising and headquarters administrative functions, and a ¥55 million reduction in selling, general and administrative expenses following a review of outsourced services.」
Selling, general and administrative expenses were reduced by ¥55 million through lower headquarters personnel costs, DX and a review of outsourced services, while operating profit increased from ¥3 million in the previous year to ¥37 million. - FY2026-H1AdvancedAnnual report
「We will promote operational efficiency and cost reductions and work as a company-wide effort to return net profit to profitability.」
As headquarters restructuring, operational efficiency improvements and cost reductions progressed, the operating loss narrowed from ¥91 million in the same period of the previous year to ¥27 million, and the ordinary loss narrowed from ¥91 million to ¥25 million. However, losses continue. - FY2025-H1WorsenedAnnual report
「Alongside implementing these measures to strengthen earnings power, we will pursue further profit growth through thorough cost management.」
Although the cost-management policy continued, operating loss for the interim period widened from ¥75 million in the same period of the previous year to ¥91 million, while ordinary loss widened from ¥74 million to ¥91 million. - FY2024AdvancedAnnual report
「Gross profit was ¥836 million, up 236.3% year on year. This was due to lower labor costs and rent resulting from the further consolidation of unprofitable stores.」
Labor costs and rent declined as a result of the further consolidation of unprofitable stores, and gross profit increased 236.3% year on year. - FY2024-Q3AdvancedAnnual report
「During the three months ended December, the effects of further unprofitable-store closures and thorough cost reductions through fundamental headquarters structural reform implemented in the previous fiscal year resulted in operating profit and net profit for the quarter for the three-month period.」
As a result of cost reductions through unprofitable-store closures and headquarters structural reform, the company recorded operating profit and net profit for the quarter in the three months of the third quarter. For the cumulative period, however, operating loss remained at ¥28 million and net loss for the quarter at ¥78 million. - FY2024-Q2AdvancedAnnual report
「During the three months ended September, the effects of further unprofitable-store closures and thorough cost reductions through fundamental headquarters structural reform implemented in the previous fiscal year began to emerge. As a result, for the six months ended September, net sales were ¥2,843 million, down 5.3% year on year, operating loss was ¥75 million, compared with an operating loss of ¥381 million in the same period of the previous year, and ordinary loss was ¥74 million, compared with an ordinary loss of ¥367 million.」
The effects of cost reductions through unprofitable-store closures and headquarters structural reform are beginning to emerge, with operating loss narrowing from ¥381 million in the same period of the previous year to ¥75 million and ordinary loss from ¥367 million to ¥74 million. - FY2024-Q1AdvancedAnnual report
「The effects of further unprofitable-store closures and thorough cost reductions through fundamental headquarters structural reform implemented in the previous fiscal year are beginning to emerge. As a result, for the three months ended June, net sales were ¥1,429 million, down 6.6% year on year, operating loss was ¥48 million, compared with an operating loss of ¥181 million in the same period of the previous year, and ordinary loss was ¥52 million, compared with an operating loss of ¥179 million.」
The effects of cost reductions through store closures and headquarters structural reform are beginning to emerge, with operating loss narrowing from ¥181 million in the same period of the previous year to ¥48 million and ordinary loss from ¥179 million to ¥52 million. - FY2023AdvancedAnnual report
「We began closing additional unprofitable stores and reducing selling, general and administrative expenses, and worked to rebuild our business foundation. …… Operating loss was ¥619 million, compared with an operating loss of ¥1,106 million in the previous fiscal year.」
The company advanced the further consolidation of unprofitable stores and reductions in headquarters personnel expenses and selling, general and administrative expenses, narrowing operating loss from ¥1,106 million in the previous fiscal year to ¥619 million. Operating loss nevertheless continued. - FY2023-Q3AdvancedAnnual report
「As a result, for the nine months ended December, net sales were ¥4,571 million, down 9.3% year on year, operating loss was ¥474 million, compared with an operating loss of ¥761 million in the same period of the previous year, ordinary loss was ¥459 million, compared with an ordinary loss of ¥760 million, and net loss for the quarter was ¥499 million, compared with net profit for the quarter of ¥909 million.」
While net sales declined 9.3% year on year, operating loss narrowed from ¥761 million to ¥474 million and ordinary loss from ¥760 million to ¥459 million. Operating and ordinary losses continued. - FY2023-Q2AdvancedAnnual report
「As a result, for the six months ended September, net sales were ¥3,002 million, down 9.0% year on year, operating loss was ¥381 million, compared with an operating loss of ¥609 million in the same period of the previous year, ordinary loss was ¥367 million, compared with an operating loss of ¥610 million, and net loss for the quarter was ¥386 million, compared with net profit for the quarter of ¥1,037 million.」
While net sales declined 9.0% year on year, operating loss narrowed from ¥609 million to ¥381 million and ordinary loss from ¥610 million to ¥367 million. Net results turned from profit in the same period of the previous year, owing to gains on the sale of fixed assets and other factors, to a loss of ¥386 million. - FY2023-Q1AdvancedAnnual report
「As a result, for the three months ended June, net sales were ¥1,529 million, down 10.1% year on year, operating loss was ¥181 million, compared with an operating loss of ¥308 million in the same period of the previous year, and ordinary loss was ¥179 million, compared with an operating loss of ¥311 million.」
While net sales declined 10.1% year on year, operating loss narrowed from ¥308 million to ¥181 million and ordinary loss from ¥311 million to ¥179 million. Losses continued. - FY2022-Q3AdvancedAnnual report
「In fiscal 2021 (April 2021 to March 2022), we steadily implemented the priority measures under the “T9” business restructuring plan and worked to rebuild our management foundation. As a result, for the nine months ended December, net sales were ¥5,039 million, down 0.2% year on year, operating loss was ¥761 million, compared with an operating loss of ¥947 million in the same period of the previous year, and ordinary loss was ¥760 million, compared with an ordinary loss of ¥958 million.」
With “T9” under way, net sales declined only 0.2% year on year, operating loss narrowed from ¥947 million to ¥761 million, and ordinary loss narrowed from ¥958 million to ¥760 million. Losses nevertheless continued. - FY2022-Q2AdvancedAnnual report
「In fiscal 2021 (April 2021 to March 2022), we steadily implemented the priority measures under the “T9” business restructuring plan and worked to rebuild our management foundation. As a result, for the six months ended September, net sales were ¥3,300 million, up 5.7% year on year, operating loss was ¥609 million, compared with an operating loss of ¥732 million in the same period of the previous year, and ordinary loss was ¥610 million, compared with an operating loss of ¥738 million.」
With “T9” under way, net sales increased 5.7% year on year, operating loss narrowed from ¥732 million to ¥609 million, and ordinary loss narrowed from ¥738 million to ¥610 million. Operating and ordinary losses nevertheless continued. - FY2022-Q1AdvancedAnnual report
「In fiscal 2021 (April 2021 to March 2022), we steadily implemented the priority measures under the “T9” business restructuring plan and worked to rebuild our management foundation. As a result, for the three months ended June, net sales were ¥1,701 million, up 27.9% year on year, operating loss was ¥308 million, compared with an operating loss of ¥399 million in the same period of the previous year, and ordinary loss was ¥311 million, compared with an ordinary loss of ¥404 million.」
As “T9” was implemented, net sales increased 27.9% year on year, operating loss narrowed from ¥399 million to ¥308 million, and ordinary loss narrowed from ¥404 million to ¥311 million. Losses nevertheless continued. - FY2021WorsenedAnnual report
「In terms of profit, operating loss was ¥1,264 million, compared with an operating loss of ¥384 million in the previous fiscal year, and ordinary loss was ¥1,282 million, compared with an ordinary loss of ¥401 million,」
Although the company continued earnings-improvement measures, operating loss widened from ¥384 million to ¥1,264 million and ordinary loss from ¥401 million to ¥1,282 million. - FY2021-Q3WorsenedAnnual report
「As a result, for the nine months ended December, net sales were ¥5,048 million, down 25.7% year on year, operating loss was ¥947 million, compared with an operating loss of ¥191 million in the same period of the previous year, ordinary loss was ¥958 million, compared with an operating loss of ¥200 million, and net loss for the quarter was ¥1,031 million, compared with a net loss for the quarter of ¥7 million.」
Although the company continued earnings-improvement measures, net sales declined 25.7% year on year, and operating loss, ordinary loss and net loss for the quarter widened substantially from the same period of the previous year. - FY2021-Q2WorsenedAnnual report
「As a result, for the six months ended September, net sales were ¥3,121 million, down 31.6% year on year, operating loss was ¥732 million, compared with an operating loss of ¥139 million in the same period of the previous year, ordinary loss was ¥738 million, compared with an operating loss of ¥145 million, and net loss for the quarter was ¥802 million, compared with net profit for the quarter of ¥44 million.」
Although the company continued measures to improve productivity, strengthen product sales, consolidate and close stores, and reduce headquarters expenses, net sales declined 31.6% year on year, operating and ordinary losses widened, and quarterly net results turned from profit to loss. - FY2021-Q1WorsenedAnnual report
「We will work to improve productivity through efficient staff allocation centered on “securing, developing and retaining” human resources, strengthen product sales, consolidate and close unprofitable stores, optimize inventories, sell assets and control capital investment. At headquarters, we will also reduce overhead expenses through stricter management of personnel expenses and budgets. As a result, for the three months ended June, net sales were ¥1,329 million, down 41.3% year on year, operating loss was ¥399 million, compared with an operating loss of ¥100 million in the same period of the previous year, ordinary loss was ¥404 million, compared with an operating loss of ¥103 million, and net loss for the quarter was ¥558 million, compared with a net loss for the quarter of ¥79 million.」
Although the company continued measures including productivity improvement, expanded product sales, store consolidation and closure, and headquarters cost reductions, net sales declined 41.3% year on year and operating loss, ordinary loss and net loss for the quarter widened from the same period of the previous year. - FY2020WorsenedAnnual report
「As a result, for the fiscal year, net sales were ¥8,746 million, down 10.1% year on year, operating loss was ¥384 million, compared with operating profit of ¥14 million in the previous fiscal year, and ordinary loss was ¥401 million, compared with ordinary profit of ¥10 million. In addition, owing in part to the recognition of ¥164 million in impairment losses as an extraordinary loss, net loss was ¥384 million, compared with a net loss of ¥41 million.」
Although the company continued cost-reduction and productivity-improvement measures, operating and ordinary results deteriorated from profit to substantial losses as sales declined, and net loss also widened. - FY2020-Q3WorsenedAnnual report
「In addition to further strengthening our sales initiatives, we will improve the functions supporting hairstylists in both personnel and training, improve productivity through efficient staff allocation, expand product sales and further advance store initiatives to improve store profitability. As a result, for the nine months ended December, net sales were ¥6,799 million, down 8.3% year on year, operating loss was ¥191 million, compared with operating profit of ¥33 million in the same period of the previous year, and ordinary loss was ¥200 million, compared with ordinary profit of ¥32 million. In addition, owing in part to the recognition of extraordinary income from exit compensation related to store closures, net loss for the quarter was ¥7 million, compared with a net loss for the quarter of ¥3 million.」
Although the company continues its initiatives, net sales declined 8.3% year on year, and results deteriorated from operating profit of ¥33 million and ordinary profit of ¥32 million to operating loss of ¥191 million and ordinary loss of ¥200 million. - FY2020-Q2WorsenedAnnual report
「As a result, for the six months ended September, net sales were ¥4,565 million, down 6.7% year on year, operating loss was ¥139 million, compared with an operating loss of ¥55 million in the same period of the previous year, and ordinary loss was ¥145 million, compared with an ordinary loss of ¥58 million. In addition, owing in part to the recognition of extraordinary income from exit compensation related to store closures, net profit for the quarter was ¥44 million, compared with a net loss for the quarter of ¥83 million.」
Net sales declined 6.7% year on year, while operating loss widened from ¥55 million to ¥139 million and ordinary loss from ¥58 million to ¥145 million. However, net profit for the quarter was ¥44 million, owing in part to extraordinary income from exit compensation. - FY2020-Q1WorsenedAnnual report
「We will work to improve store profitability by improving productivity through efficient staff allocation, expanding product sales and further advancing store initiatives. As a result, for the three months ended June, net sales were ¥2,266 million, down 7.9% year on year, operating loss was ¥100 million, compared with an operating loss of ¥60 million in the same period of the previous year, and ordinary loss was ¥103 million, compared with an ordinary loss of ¥69 million. In addition, owing to ¥39 million in extraordinary income from exit compensation related to store closures, net loss for the quarter was ¥79 million, compared with a net loss for the quarter of ¥81 million.」
Although the company continues measures such as improving productivity and expanding product sales, net sales declined 7.9% year on year and operating and ordinary losses widened from the same period of the previous year. Net loss for the quarter narrowed slightly owing to the recognition of extraordinary income. - FY2019AdvancedAnnual report
「As a result of efforts to reduce labor costs and rent associated with store closures, strictly control beauty-product usage and cut unnecessary costs, operating profit was ¥14 million, compared with an operating loss of ¥46 million in the previous fiscal year, ordinary profit was ¥10 million, compared with an ordinary loss of ¥57 million, and net loss was ¥41 million, compared with a net loss of ¥132 million.」
The company continued reducing fixed costs through store closures, strictly controlling beauty-product usage and pursuing cost reductions, turning operating and ordinary profit positive and narrowing net loss from ¥132 million to ¥41 million. - FY2019-Q3AdvancedAnnual report
「In addition, with the aim of maintaining a lean headquarters, we will consolidate headquarters functions through systemization, pursue cost reductions and work to improve earnings power. As a result, for the nine months ended December, net sales were ¥7,411 million, down 8.0% year on year, operating profit was ¥33 million, up 287.9% year on year, ordinary profit was ¥32 million, compared with ordinary profit of ¥1 million in the same period of the previous year, and net loss for the quarter was ¥3 million, compared with a net loss for the quarter of ¥46 million.」
While net sales declined 8.0% year on year, operating profit was ¥33 million and ordinary profit was ¥32 million, and net loss for the quarter narrowed from ¥46 million to ¥3 million. The company also continues to systemize and consolidate headquarters functions and pursue cost reductions. - FY2019-Q2AdvancedAnnual report
「In addition, with the aim of maintaining a lean headquarters, we will consolidate headquarters functions through systemization, pursue cost reductions and work to improve earnings power. As a result, for the six months ended September, net sales were ¥4,894 million, down 8.3% year on year, operating loss was ¥55 million, compared with an operating loss of ¥64 million in the same period of the previous year, ordinary loss was ¥58 million, compared with an ordinary loss of ¥71 million, and net loss for the quarter was ¥83 million, compared with a net loss for the quarter of ¥106 million.」
While net sales declined 8.3% year on year, operating loss narrowed from ¥64 million to ¥55 million, ordinary loss from ¥71 million to ¥58 million, and net loss for the quarter from ¥106 million to ¥83 million. The company also continues to systemize and consolidate headquarters functions and pursue cost reductions. - FY2019-Q1WorsenedAnnual report
「As a result, for the three months ended June, net sales were ¥2,461 million, down 8.0% year on year, operating loss was ¥60 million, compared with an operating loss of ¥50 million in the same period of the previous year, ordinary loss was ¥69 million, compared with an ordinary loss of ¥53 million, and net loss for the quarter was ¥81 million, compared with a net loss for the quarter of ¥66 million.」
In the first quarter, net sales declined 8.0% year on year, while operating loss, ordinary loss and net loss for the quarter all widened from the same period of the previous year. - FY2018Profitability improvement retreatsAnnual report
「Although we worked to reduce labor costs and rent associated with store closures, strictly control the use of beauty products and cut unnecessary costs, operating loss was ¥46 million, compared with operating profit of ¥28 million in the previous fiscal year, ordinary loss was ¥57 million, compared with ordinary loss of ¥31 million, and net loss was ¥132 million, compared with net loss of ¥177 million.」
Although the company continued reducing labor costs and rent through store closures, strictly controlling beauty-product usage and cutting unnecessary costs, operating profit of ¥28 million in the previous fiscal year turned into an operating loss of ¥46 million. Ordinary loss widened from ¥31 million to ¥57 million, while net loss narrowed from ¥177 million to ¥132 million. - FY2018-Q3AdvancedAnnual report
「As a result, for the nine months ended December, net sales were ¥8,058 million, down 7.3% year on year, operating profit was ¥8 million, compared with an operating loss of ¥66 million in the same period of the previous year, ordinary profit was ¥1 million, compared with an ordinary loss of ¥121 million, and net loss for the quarter was ¥46 million, compared with a net loss for the quarter of ¥136 million.」
While net sales declined 7.3% year on year, operating profit was ¥8 million and ordinary profit was ¥1 million, marking a return to profitability from operating and ordinary losses in the same period of the previous year. Net loss for the quarter also narrowed from ¥136 million to ¥46 million. - FY2018-Q2AdvancedAnnual report
「As a result, for the six months ended September, net sales were ¥5,337 million, down 6.3% year on year, operating loss was ¥64 million, compared with an operating loss of ¥174 million in the same period of the previous year, ordinary loss was ¥71 million, compared with an ordinary loss of ¥173 million, and net loss for the quarter was ¥106 million, compared with a net loss for the quarter of ¥210 million. In addition, with the aim of maintaining a lean headquarters, we will consolidate headquarters functions through systemization, pursue cost reductions and work to improve earnings power.」
While net sales declined year on year, operating loss, ordinary loss and net loss for the quarter all narrowed from the same period of the previous year. The company also continues to consolidate headquarters functions through systemization and pursue cost reductions. - FY2018-Q1AdvancedAnnual report
「As a result, for the three months ended June, net sales were ¥2,677 million, down 5.2% year on year, operating loss was ¥50 million, compared with an operating loss of ¥136 million in the same period of the previous year, ordinary loss was ¥53 million, compared with an operating loss of ¥139 million, and net loss for the quarter was ¥66 million, compared with a net loss for the quarter of ¥159 million. / In addition, with the aim of maintaining a lean headquarters, we will consolidate headquarters functions through systemization, pursue cost reductions and work to improve earnings power.」
While net sales declined year on year, operating loss, ordinary loss and net loss for the quarter all narrowed from the same period of the previous year. The company also continues to consolidate headquarters functions through systemization and pursue cost reductions. - FY2017AchievedAnnual report
「By reducing labor costs and rent associated with store closures, strictly controlling the use of beauty products and cutting unnecessary costs, we posted operating profit of ¥28 million, compared with an operating loss of ¥231 million in the previous fiscal year, returning to profitability.」
The company achieved its first-year plan target of turning operating profit positive by reducing fixed costs through store closures and managing product usage and costs. - FY2017-Q3AdvancedAnnual report
「As a result, for the nine months ended December, net sales were ¥8,693 million, down 2.7% year on year, operating loss was ¥66 million, compared with an operating loss of ¥144 million in the same period of the previous year, ordinary loss was ¥121 million, compared with an ordinary loss of ¥140 million, and net loss for the quarter was ¥136 million, compared with a net loss for the quarter of ¥192 million.」
While net sales declined 2.7% year on year, operating loss, ordinary loss and net loss for the quarter all narrowed from the same period of the previous year. - FY2017-Q2AdvancedAnnual report
「As a result, for the six months ended September, net sales were ¥5,695 million, down 1.9% year on year, operating loss was ¥174 million, compared with an operating loss of ¥228 million in the same period of the previous year, ordinary loss was ¥173 million, compared with an ordinary loss of ¥227 million, and net loss for the quarter was ¥210 million, compared with a net loss for the quarter of ¥264 million. In addition, with the aim of maintaining a lean headquarters, we will consolidate headquarters functions through systemization and pursue cost reductions.」
While net sales declined 1.9% year on year, operating loss, ordinary loss and net loss for the quarter all narrowed from the same period of the previous year. The company also specified cost-reduction measures involving the systemization and consolidation of headquarters functions. - FY2017-Q1AdvancedAnnual report
「In addition to further strengthening our sales initiatives to “retain existing customers and attract new ones,” we are working to improve productivity through efficient staff allocation, consolidate and close unprofitable stores, optimize inventories, sell assets and control capital investment.」
The company explicitly stated that it would improve productivity through efficient staff allocation, and operating loss narrowed to ¥136 million from ¥187 million in the current quarter, while ordinary loss narrowed to ¥139 million from ¥190 million. - FY2016First statedAnnual report
「Although personnel expenses and store closure costs were incurred, we worked to reduce costs, including through the appropriate use of beauty products and lower advertising and promotional expenses. Operating loss narrowed to ¥231 million, compared with an operating loss of ¥421 million in the previous fiscal year, and ordinary loss narrowed to ¥228 million, compared with an ordinary loss of ¥409 million in the previous fiscal year.」
The company describes managing product usage and advertising and promotional expenses, which narrowed the operating and ordinary losses.