Managing Management Targets Using ROS, ROA and ROE
First written in FY2018. 5 of 8 entries say "Advanced", first in FY2022. Latest entry: FY2026.
The whole theme swung hardest in 2019: 6 of 35 companies on the "Worse" side.
10 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「As a result, the operating profit margin (ROS) declined from 9.2% in the previous consolidated fiscal year to 7.7%, while return on equity (ROE) rose from 11.3% to 26.6%.」
The Company continued to manage indicators including ROIC and EBITDA, introduced under the Sixth Medium-Term Management Plan. For the full year, ROS declined while ROE rose to 26.6%. - FY2026-H1AdvancedAnnual report
「Revenue was ¥68,230 million, down 6.2% year on year; EBITDA was ¥8,191 million, down 7.0%; and operating profit was ¥6,336 million, down 9.0%.」
For EBITDA, introduced under the Sixth Medium-Term Management Plan, the Company disclosed ¥10,176 million for the interim consolidated accounting period under review, up 24.2% year on year, and continued to use it as a management indicator. - FY2025AdvancedAnnual report
「As a result, ROS declined from 10.3% in the previous consolidated fiscal year to 9.5%, while ROE declined from 20.2% to 11.3%.」
The Company continued to manage indicators including ROIC and EBITDA, introduced in fiscal 2024, in addition to ROS and ROE, and disclosed full-year EBITDA of ¥17,953 million. ROS and ROE both declined from the high levels recorded in the previous fiscal year. - FY2025-H1AdvancedAnnual report
「Revenue was ¥68,230 million, down 6.2% year on year; EBITDA was ¥8,191 million, down 7.0%; and operating profit was ¥6,336 million, down 9.0%.」
The Company disclosed EBITDA for the interim consolidated accounting period under review as a key indicator of operating performance, in line with its previously announced policy of introducing EBITDA under the Sixth Medium-Term Management Plan. - FY2024RaisedAnnual report
「The Group uses return on sales (ROS) and return on equity (ROE) as its principal management indicators. In addition, from fiscal 2024, the first year of the Sixth Medium-Term Management Plan, it will introduce return on invested capital (ROIC) and EBITDA (operating profit + depreciation and amortisation + amortisation of goodwill) as management indicators for measuring profitability and efficiency.」
The Company announced a policy of introducing ROIC and EBITDA as management indicators from fiscal 2024, in addition to the existing ROS and ROE. - FY2022AdvancedAnnual report
「As a result, ROS rose from 8.2% in the previous consolidated fiscal year to 9.7%, while ROE rose from 3.6% to 8.8%.」
ROS and ROE, which are managed as business indicators, rose from 8.2% to 9.7% and from 3.6% to 8.8%, respectively. - FY2021RestatedAnnual report
「As a result, ROS declined from 8.3% in the previous consolidated fiscal year to 8.2%, while ROE declined from 9.9% to 3.6%.」
The Company reaffirmed its policy of using ROS, ROA and ROE as management indicators and disclosed the current fiscal year's ROS and ROE results. - FY2018First statedAnnual report
「The Group uses return on sales (ROS), return on assets (ROA) and return on equity (ROE) as its principal management indicators.」
The Company has stated its policy of using ROS, ROA and ROE as objective indicators for assessing progress toward its management targets.