Management KPI framework with ROE and PBR added
First written in FY2024. 3 of 4 entries say "Advanced", first in FY2025. Latest entry: 2026-08-06.
The whole theme swung hardest in 2020: 16 of 72 companies on the "Worse" side.
37 other companies' latest entry also says "Advanced".
- 2026-08-06AdvancedResults
「当社は、2026年８月６日開催の取締役会において、固定資産の譲渡について下記のとおり決議いたしました。 １．譲渡の理由 資本効率の向上を図るため。」
資本効率の向上を目的とする固定資産譲渡を決議し、資本効率を意識した施策を具体化した。 - FY2026AdvancedAnnual report
「Fiscal 2024 actual Fiscal 2025 target Fiscal 2025 actual Fiscal 2026 target Net sales (¥ million) 13,131 13,800 13,475 (97.6% of target) 14,000 Operating income (¥ million) 1,826 1,830 1,735 (94.8% of target) 1,820 Operating margin (%) 13.9 13.3 12.9 (△0.4 vs. target) 13.0 ROE (%) 4.2 4.1 4.0 (△0.1 vs. target) 3.7 PBR (x) 0.47 0.58 0.56 (96.6% of target) 0.58」
Actual results for fiscal 2025 and targets for fiscal 2026 were disclosed side by side for management KPIs including ROE and PBR. In fiscal 2025, net sales, operating income, operating margin, ROE and PBR all fell short of their targets. - FY2025AdvancedAnnual report
「The targets for fiscal 2025, the interim year of the Medium-Term Management Plan (fiscal 2024–fiscal 2026), are as follows. ・ROE (return on equity): 4.1% ・PBR (price-to-book ratio): 0.58x」
The policy of including ROE and PBR in the management KPIs was continued, and numerical targets were set for fiscal 2025 and fiscal 2026. - FY2024First statedAnnual report
「In addition, we have now added ROE and PBR to our management KPIs to achieve management that takes the cost of capital and share price into consideration.」
In addition to the existing operating margin, ROE and PBR were added to the management KPIs for management that takes the cost of capital and share price into consideration.