Management based on core operating profit as a management metric
First written in FY2021-Q1. 13 of 14 entries say "Restated". Latest entry: 2026-08-07.
The whole theme swung hardest in 2026: 2 of 7 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. Core operating profit for the interim consolidated fiscal period was ¥4,463 million, up 8.7% year on year. - FY2025-H1RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. - FY2024-Q3RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. Core operating profit for the cumulative third quarter of the current fiscal year was ¥5,894 million, up 2.3% year on year. - FY2024-Q1RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. Core operating profit for the first quarter of the current fiscal year was ¥1,753 million, down 6.1% year on year. - FY2023-Q3RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. Core operating profit for the cumulative third quarter of the current fiscal year was ¥5,759 million, down 8.5% year on year. - FY2023-Q2RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. - FY2023-Q1RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. - FY2022-Q3RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. Core operating profit for the cumulative third quarter of the current fiscal year was ¥6,291 million. - FY2022-Q1RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. - FY2021-Q3RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. Core operating profit for the cumulative third quarter of the current fiscal year was ¥3,225 million, down 25.1% year on year. - FY2021-Q2RestatedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Group has continued its policy of using core operating profit as a management metric and presenting it as segment profit. - FY2021-Q1First statedAnnual report
「The Bando Group uses core operating profit, calculated by deducting cost of sales and selling, general and administrative expenses from revenue, as a management performance indicator. Segment profit (losses are shown with a △) is presented as core operating profit.」
The Company explicitly states that segment profit is presented as core operating profit and that it uses as a management metric the amount calculated by deducting cost of sales, selling expenses and general and administrative expenses from revenue.