Komori
F&M (4771) · InitiativeAdvanced

Low-cost operations with a focus on ROA

First written in FY2016. 18 of 34 entries say "Restated". Latest entry: 2026-10-02.

34entries
11years
4from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2018-Q2RestatedFY2019-Q1 – FY2020-Q3RestatedFY2024-Q2 – FY2024-Q32016: 220162017: 420172018: 320182019: 320192020: 320202021: 220212022: 420222023: 220232024: 120242025: 220252026: 82026
Same theme, other companies
Low-Cost Operations and Improved Capital EfficiencyA theme 1 companies write about · 0 as a headwind · 1 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. 2026-08-03AdvancedFinancial results presentation

    「AI coverage of bookkeeping processing reached 93.4%.」

    The company quantified the extent of AI use in bookkeeping processing.
  2. FY2026AdvancedAnnual report

    「To improve profit margins, the company is actively expanding its use of AI for reviewing business-processing workflows, relatively simple information processing, initial responses to customer inquiries, and communications tailored to customer attributes.」

    For low-cost operations, the company has expanded the use of AI beyond bookkeeping processing to information processing, initial responses to inquiries and communications tailored to customer attributes.
  3. FY2026-H1RestatedAnnual report

    「Against this economic backdrop, the Group has worked to increase membership in its core businesses, expand its services and improve operating efficiency.」

    The company continues to focus on membership growth, service expansion and operating efficiency as its main initiatives.
  4. FY2025AdvancedAnnual report

    「The company is also promoting the use of AI in each segment as part of its cost-control efforts. It is incorporating AI to improve productivity in bookkeeping processing in the accounting services business, as well as in records of customer meetings and support for preparing business plans. The company is promoting the use of IT tools across the company and aims to achieve greater operating efficiency and low-cost operations.」

    For low-cost operations, the company has expanded the use of AI beyond bookkeeping processing to records of customer meetings and support for preparing business plans.
  5. FY2024-Q3RestatedAnnual report

    「Against this economic backdrop, the Group has sought to increase membership by expanding services for each core business and improving operating efficiency in order to provide services suited to the environment surrounding its customers.」

    The company continues initiatives to increase membership by expanding services and improving operating efficiency in each core business.
  6. FY2024-Q2RestatedAnnual report

    「Against this economic backdrop, the Group has sought to increase membership by expanding services for each core business and improving operating efficiency in order to provide services suited to the environment surrounding its customers.」

    The company continues initiatives to increase membership by expanding services and improving operating efficiency in each core business.
  7. FY2023AdvancedAnnual report

    「For cost control, the company will continue pursuing low-cost operations, mainly in the accounting services business, by improving productivity in processing through continued use of AI and seeking greater operating efficiency across the company through the use of various IT tools.」

    For low-cost operations, the company continues to use AI and company-wide IT tools as specific means of execution.
  8. FY2023-Q2AdvancedAnnual report

    「The company also worked to contain costs by promoting the division of labor in processing operations.」

    The company has advanced the division of labor in processing operations in its accounting services business, adding a specific measure to contain costs.
  9. FY2023-Q1RestatedAnnual report

    「Against this economic backdrop, the Group has continued to promote telework, staggered commuting, online business meetings and customer follow-up, prioritizing the safety of employees, customers and other stakeholders while working to increase membership in its core businesses, expand its services and improve operating efficiency.」

    The company continues telework, staggered commuting, online business meetings and customer follow-up, while also working to increase membership, expand its services and improve operating efficiency.
  10. FY2022AdvancedAnnual report

    「The company will raise the top line by deepening existing channels, actively adopting marketing automation to expand sales opportunities, and expanding its sales channels. To address market expansion and increasingly diverse customer needs, it will work to build service operations that do not rely on individual employees' skills or know-how. At the same time, it will convert employees' tacit knowledge into explicit knowledge to deliver higher-quality services, and seek to provide personalized rather than standardized services by strategically combining the use of accumulated data with customer touchpoints.」

    In addition to the existing focus on membership growth and low-cost operations, the company identifies sales-channel expansion, marketing automation, less person-dependent operations, the conversion of tacit knowledge into explicit knowledge, and the combination of data with customer touchpoints as specific initiatives.
  11. FY2022-Q3RestatedAnnual report

    「Against this economic backdrop, the Group has continued to actively promote telework, staggered commuting, online business meetings and customer follow-up, prioritizing the safety of employees, customers and other stakeholders while working to increase membership in its core businesses, expand its services and improve operating efficiency.」

    The company continues telework, staggered commuting, online business meetings and customer follow-up, while also working to increase membership, expand its services and improve operating efficiency.
  12. FY2022-Q1RestatedAnnual report

    「Against this economic backdrop, the Group has continued to actively promote telework, staggered commuting, online business meetings and customer follow-up, prioritizing the safety of employees, customers and other stakeholders while working to increase membership in its core businesses, expand its services and improve operating efficiency.」

    The company continues telework, staggered commuting, online business meetings and customer follow-up, while also working to increase membership, expand its services and improve operating efficiency.
  13. FY2021AdvancedAnnual report

    「Going forward, to raise the top line, the company will continue to actively adopt marketing automation across its segments to expand sales opportunities, while improving sales efficiency by dividing sales activities among specialized teams and using a relay-style sales process. It will steadily increase recurring revenue by growing its membership base. In expanding sales of the Office Station series in the business solutions business, the company will focus on monetization initiatives for areas using a freemium strategy and seek to increase LTV through cross-selling and other measures for users already using a paid product. For cost control, it will continue pursuing low-cost operations, mainly in the accounting services business, by improving productivity in processing through greater use of AI and seeking greater operating efficiency across the company through the use of various IT tools.」

    The company identifies marketing automation, specialized relay-style sales operations, freemium monetization, higher LTV through cross-selling, and the use of AI and IT tools as specific initiatives.
  14. FY2021-Q2RestatedAnnual report

    「Against this economic backdrop, the Group has prioritized the safety of employees, customers and other stakeholders by promoting telework, staggered commuting, online business meetings and customer follow-up, while working to increase membership in its core businesses, expand its services and improve operating efficiency.」

    The company continues to increase membership in its core businesses, expand services, and improve operational efficiency.
  15. FY2020AdvancedAnnual report

    「Going forward, the company will continue to actively adopt marketing automation across its segments and steadily increase recurring revenue by growing its membership base. It will also continue pursuing low-cost operations across the company by improving productivity in processing through greater use of AI and seeking greater operating efficiency through the use of various IT tools.」

    In addition to the existing focus on membership growth and low-cost operations, the company specifically identifies marketing automation, AI and IT tools as means of execution.
  16. FY2020-Q3RestatedAnnual report

    「Under these economic conditions, our Group worked to increase membership in its core businesses while improving operational efficiency.」

    The company continues to increase membership in its core businesses and improve operating efficiency.
  17. FY2020-Q1RestatedAnnual report

    「Under these economic conditions, our Group worked to increase membership in its core businesses while expanding its service offerings and improving operational efficiency.」

    Increasing membership, expanding services, and improving operational efficiency remain its main initiatives.
  18. FY2019RestatedAnnual report

    「Going forward, in each segment, we will steadily increase recurring revenue by continuing to grow membership, while pursuing low-cost operations across the company. In particular, we will replace operations that do not necessarily require human involvement, including through active investment in IT, and pursue higher productivity.」

    The company continues to pursue membership growth, low-cost operations, and higher productivity through IT investment.
  19. FY2019-Q3RestatedAnnual report

    「Under these economic conditions, our Group worked to increase membership in its core businesses while expanding its service offerings and improving operational efficiency.」

    Increasing membership in its core businesses, expanding services, and improving operational efficiency remain its main initiatives.
  20. FY2019-Q2RestatedAnnual report

    「Under these economic conditions, our Group worked to increase membership in its core businesses while expanding its service offerings and improving operational efficiency.」

    Increasing membership, expanding services, and improving operational efficiency remain its main initiatives.
  21. FY2019-Q1RestatedAnnual report

    「Under these economic conditions, our Group focused on increasing membership in its core businesses.」

    The company continues to emphasize increasing membership in its core businesses.
  22. FY2018-Q3AdvancedAnnual report

    「In October 2017, the company acquired a property in Osaka Prefecture to serve as one of its domestic sites for journal entry and bookkeeping processing in the Accounting Services business, replacing its previously leased premises. The acquisition is expected to reduce rent and contribute to lower costs in the business. / ¥328 million」

    In October 2017, the company acquired office property in Osaka Prefecture for ¥328 million and expects the acquisition to reduce rent and lower costs in the Accounting Services business. This represents concrete progress in acquiring assets for low-cost operations.
  23. FY2018-Q2RestatedAnnual report

    「Under these economic conditions, our Group worked to increase membership in its core businesses while expanding its service offerings and improving operational efficiency.」

    Increasing membership, expanding services, and improving operational efficiency remain its main initiatives.
  24. FY2018-Q1RestatedAnnual report

    「Under these economic conditions, our Group worked to increase membership in its core businesses while expanding its service offerings and improving operational efficiency.」

    Increasing membership, expanding services, and improving operational efficiency remain its main initiatives.
  25. FY2017RestatedAnnual report

    「Going forward, in addition to continuing to increase revenue and pursue low-cost operations across the company, we will keep investment in newly acquired assets low and manage the business with an emphasis on ROA to improve returns on invested capital.」

    The company continues to focus on revenue growth, low-cost operations, limiting investment in assets, and ROA.
  26. FY2017-Q3RestatedAnnual report

    「Under these economic conditions, our Group worked to increase membership in its core businesses while expanding its service offerings and improving operational efficiency.」

    The company continues to increase membership in its core businesses, expand services, and improve operational efficiency.
  27. FY2017-Q2RestatedAnnual report

    「Under these economic conditions, our Group worked to increase membership in its core businesses while expanding its service offerings and improving operational efficiency.」

    The company continues to increase membership in its core businesses, expand services, and improve operational efficiency.
  28. FY2016First statedAnnual report

    「Going forward, in addition to continuing to increase revenue and pursue low-cost operations across the company, we will keep investment in newly acquired assets low and manage the business with an emphasis on ROA to improve returns on invested capital.」

    The company’s policy is to improve capital efficiency by increasing revenue, controlling costs across the company, and limiting investment in assets.
Moved together

"Supporting Small and Mid-Sized Companies’ Back-Office Operations Through Cloud Services" moved the same way as this thread, in the same document, in 12 of its 34 moves.

12121110109★123456
  1. ★This thread
  2. 1Supporting Small and Mid-Sized Companies’ Back-Office Operations Through Cloud Services12×
  3. 2Development and Sales Expansion of a System for Certified Social Insurance and Labor Consultants12×
  4. 3Support for Applications for the Manufacturing Subsidy and Business Improvement Plans11×
  5. 4Developing Financial Institution Channels10×
  6. 5Expansion of Bookkeeping Outsourcing Membership10×
  7. 6Expansion of Back-Office Support for Mid-Sized and Small Businesses9×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
F&M's next results are scheduled for 2026-10-30. Read the earnings preview It last moved in the Financial results presentation of 2026-08-03: "Advanced".
Low-cost operations with a focus on ROA | F&M CO.,LTD. (4771) | Komori