Komori
Cota (4923) · InitiativeSoftened

Review of Cost Management

First written in FY2017-Q1. 17 of 27 entries say "Restated". Latest entry: FY2026.

27entries
11years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY2018-Q3SoftenedFY2023-Q3 – FY20242016: 220162017: 420172018: 420182019: 420192020: 320202021: 320212022: 320222023: 120232024: 120242025: 120252026: 12026
Same theme, other companies
Improvement in Gross Margin and Operating Profit through Cost ReductionA theme 35 companies write about · 0 as a headwind · 35 as a tailwind

Cota moved to the "Worse" side of this theme in 2023.

The whole theme swung hardest in 2022: 2 of 23 companies on the "Worse" side.

0 other companies' latest entry also says "Softened".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 35 companies compared. The sentences above are computed from all 35.
Full recordFilings, disclosures and news, newest first
  1. FY2026SoftenedAnnual report

    「Although the company continues to review its cost controls, the cost-of-sales ratio rose by 0.2 percentage points from the previous fiscal year to 30.6% due in part to higher raw-material costs.」

    Although the Company continues to review its cost controls, the cost of sales ratio rose from 30.4% in the previous fiscal year to 30.6% due to higher raw material costs.
  2. FY2025AdvancedAnnual report

    「Although raw-material costs remained elevated, continued reviews of cost controls and the effect of price increases for certain products resulted in a 0.2-percentage-point increase in the cost-of-sales ratio to 30.4%.」

    The Company cited the ongoing review of cost controls and price increases for certain products as specific measures taken. Amid persistently high raw material costs, the cost of sales ratio was 30.4%.
  3. FY2024SoftenedAnnual report

    「Although the company continues to review its cost controls, the cost-of-sales ratio rose by 1.5 percentage points from the previous fiscal year to 30.2% due to higher raw-material costs.」

    Although the Company continues to review its cost controls, the cost of sales ratio rose by 1.5 percentage points from the previous year due to higher raw material costs.
  4. FY2023-Q3SoftenedAnnual report

    「Cost of sales increased due to factors including higher raw-material costs. However, as the company continues to review its cost controls, the cost-of-sales ratio was approximately unchanged from the same quarter of the previous year.」

    Although the Company continues to review its cost controls, the cost of sales ratio was approximately unchanged from the same period of the previous year rather than falling below it.
  5. FY2023-Q2RestatedAnnual report

    「Cost of sales increased due to factors including higher raw-material costs. However, as the company continues to review its cost controls, the cost-of-sales ratio fell below that of the same quarter of the previous year.」

    The Company explained that it continued to review its cost controls and kept the cost of sales ratio at or below that of the same period of the previous year despite the impact of higher raw material costs.
  6. FY2023-Q1RestatedAnnual report

    「Cost of sales remained below the same quarter of the previous year, as the Company continues to review its cost controls.」

    The Company explained that it continued to review its cost controls, resulting in a cost of sales ratio below that of the same period of the previous year.
  7. FY2022-Q3RestatedAnnual report

    「Although cost of sales increased with higher revenue, the cost of sales ratio was below that of the same quarter of the previous year, as the Company continues to review its cost controls.」

    The company continued to review cost management, resulting in a lower cost-of-sales ratio than in the year-earlier period despite higher revenue.
  8. FY2022-Q2RestatedAnnual report

    「Although cost of sales increased with higher revenue, the cost of sales ratio was below that of the same quarter of the previous year, as the Company continues to review its cost controls.」

    The company continued to review cost management, resulting in a lower cost-of-sales ratio than in the year-earlier period despite higher revenue.
  9. FY2021AdvancedAnnual report

    「Meanwhile, the cost of sales ratio improved by 0.4 percentage point from 24.8% in the previous fiscal year to 24.4%, reflecting the ongoing review of cost controls.」

    The cost of sales ratio improved from 24.8% to 24.4%, a 0.4-percentage-point improvement, as the Company continued to review its cost controls.
  10. FY2021-Q3AdvancedAnnual report

    「In addition, cost of sales increased with higher revenue, but the cost-of-sales ratio fell below the year-earlier quarter due to the continued review of cost management and other measures.」

    The Company explained that it continued to review its cost controls, resulting in a cost of sales ratio below that of the same quarter of the previous year despite higher revenue.
  11. FY2021-Q2RestatedAnnual report

    「Cost of sales remained below the same quarter of the previous year, as the Company continues to review its cost controls.」

    The Company explained that it continued to review its cost controls, resulting in a cost of sales ratio below that of the same quarter of the previous year.
  12. FY2021-Q1RestatedAnnual report

    「Cost of sales remained at approximately the same level as in the same quarter of the previous year, as the Company continues to review its cost controls.」

    The Company explained that it continued to review its cost controls and maintained the cost of sales ratio at approximately the same level as in the same period of the previous year.
  13. FY2020AdvancedAnnual report

    「The cost of sales ratio improved by 1.0 percentage point from 25.8% in the previous fiscal year to 24.8%, reflecting the ongoing review of cost controls and strong sales of high-gross-margin toiletry products.」

    The cost of sales ratio improved from 25.8% to 24.8%, a 1.0-percentage-point improvement, due to the ongoing review of cost controls and strong toiletry sales.
  14. FY2020-Q2RestatedAnnual report

    「In addition, cost of sales increased with higher revenue, but the cost-of-sales ratio fell below the year-earlier quarter due to the continued review of cost management and other measures, as well as strong sales of toiletries with high gross margins.」

    The company continued to review cost management, and strong sales of high-gross-margin toiletries also contributed to a lower cost-of-sales ratio than in the year-earlier period.
  15. FY2020-Q1RestatedAnnual report

    「In addition, cost of sales increased with higher revenue, but the cost-of-sales ratio fell below the year-earlier quarter due to the continued review of cost management and other measures, as well as strong sales of toiletries with high gross margins.」

    The company continued to review cost management, and strong sales of high-gross-margin toiletries also contributed to a lower cost-of-sales ratio than in the year-earlier period.
  16. FY2019AdvancedAnnual report

    「The cost-of-sales ratio improved by 0.9 percentage points, from 26.7% in the previous fiscal year to 25.8%, due to the continued review of cost management and other measures.」

    The review of cost management improved the cost-of-sales ratio by 0.9 percentage points, from 26.7% to 25.8%.
  17. FY2019-Q3RestatedAnnual report

    「In addition, cost of sales increased with higher revenue, but the cost-of-sales ratio fell below the year-earlier quarter due to the continued review of cost management and other measures.」

    The company continued to review cost management, resulting in a lower cost-of-sales ratio than in the year-earlier period despite higher revenue.
  18. FY2019-Q2RestatedAnnual report

    「In addition, cost of sales increased with higher revenue, but the cost-of-sales ratio fell below the year-earlier quarter due to the continued review of cost management and other measures.」

    The company continued to review cost management, resulting in a lower cost-of-sales ratio than in the year-earlier period despite higher revenue.
  19. FY2019-Q1RestatedAnnual report

    「In addition, cost of sales increased with higher revenue, but the cost-of-sales ratio fell below the year-earlier quarter due to the continued review of cost management and other measures.」

    The company continued to review cost management, resulting in a lower cost-of-sales ratio than in the year-earlier period despite higher revenue.
  20. FY2018AdvancedAnnual report

    「Meanwhile, the cost-of-sales ratio improved by 0.2 percentage points, from 26.9% in the previous fiscal year to 26.7%, due to the review of cost management. As a result, gross profit increased by ¥147 million, or 3.1%, from the previous fiscal year to ¥4,935 million.」

    The review of cost management improved the cost-of-sales ratio by 0.2 percentage points, from 26.9% in the previous fiscal year to 26.7%.
  21. FY2018-Q3RestatedAnnual report

    「In addition, cost of sales increased with higher revenue, but the cost-of-sales ratio remained at the same level as in the year-earlier quarter due to the continued review of cost management and other measures.」

    The company maintained the cost-of-sales ratio at the same level as in the year-earlier period despite higher revenue by continuing to review cost management.
  22. FY2018-Q2RestatedAnnual report

    「In addition, cost of sales increased with higher revenue, but the cost-of-sales ratio remained at the same level as in the year-earlier quarter due to the continued review of cost management and other measures.」

    The company continued to review cost management and maintained the cost-of-sales ratio at the same level as in the year-earlier quarter.
  23. FY2018-Q1RestatedAnnual report

    「In addition, cost of sales increased with higher revenue, but the cost-of-sales ratio declined from the year-earlier quarter due to the review of cost management and other measures.」

    The company continued to review cost management, resulting in a lower cost-of-sales ratio than in the year-earlier quarter.
  24. FY2017RestatedAnnual report

    「In addition, cost of sales fell below the previous period's level due to the review of cost management and other measures.」

    The company continued to review cost management, resulting in cost of sales below the previous period's level.
  25. FY2017-Q3RestatedAnnual report

    「Cost of sales was lower than in the same quarter of the previous year because we reviewed cost management and took other measures.」

    The company continued to review cost management, resulting in a lower cost-of-sales ratio than in the year-earlier period.
  26. FY2017-Q2RestatedAnnual report

    「Cost of sales was lower than in the same quarter of the previous year because we reviewed cost management and took other measures.」

    The company continued to review cost management, resulting in a lower cost-of-sales ratio than in the year-earlier period.
  27. FY2017-Q1First statedAnnual report

    「Cost of sales was lower than in the same quarter of the previous year because we reviewed cost management and took other measures.」

    Attributes the lower cost ratio to a review of cost management.
Moved together

"Record-High Earnings and Consecutive Revenue and Profit Growth" moved the same way as this thread, in the same document, in 7 of its 27 moves.

755432★123456
  1. ★This thread
  2. 1Record-High Earnings and Consecutive Revenue and Profit Growth7×
  3. 2Development of New Products and Hair Color Products5×
  4. 3Enhancing Shareholder Value Through Stock Splits and Share Repurchases5×
  5. 4Ordinary Profit Margin of 15% or More and ROE of 10% or More4×
  6. 5Stable Procurement of Raw Materials3×
  7. 6Hair-Growth Research and Safety Assessment Without Animal Testing2×

★ 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
Cota's next results are scheduled for 2026-11-05. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Review of Cost Management | COTA CO.,LTD. (4923) | Komori