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FreakOut Holdings (6094) · TargetRestated

Adoption of revenue and EBITDA as key management metrics

First written in FY2017. 11 of 15 entries say "Restated". Latest entry: FY2026-H1.

15entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2021-Q3RestatedFY2023-Q3 – FY20242017: 12018: 020182019: 120192020: 220202021: 320212022: 020222023: 320232024: 320242025: 120252026: 12026
Same theme, other companies
Performance Management Using Revenue, EBITDA and ROEA theme 38 companies write about · 1 as a headwind · 36 as a tailwind

The whole theme swung hardest in 2024: 4 of 29 companies on the "Worse" side.

9 other companies' latest entry also says "Restated".

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 38 companies compared. The sentences above are computed from all 38.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates + share-based compensation expense + stock acquisition- and disposal-related costs related to M&A) ¥2,231 million (up 123.8% year on year), interim net income attributable to owners of the parent ¥1,398 million (up 575.9% year on year), adjusted net income (net income attributable to owners of the parent + amortisation of goodwill and amortisation of intangible assets arising from acquisitions + share-based compensation expense ± one-off profit and loss adjustments) ¥875 million (up 218.3% year on year)」

    The conventional use of revenue and EBITDA as key metrics continued, and interim results were disclosed using metrics that also included adjusted net income.
  2. FY2025ReframedAnnual report

    「The key management metrics that our group considers important are revenue, EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates + share-based compensation expense + stock acquisition- and disposal-related costs related to M&A) and adjusted net income (net income attributable to owners of the parent + amortisation of goodwill and amortisation of intangible assets arising from acquisitions + share-based compensation expense + one-off profit and loss adjustments).」

    In addition to the conventional metrics of revenue and EBITDA, adjusted net income, which excludes amortisation expenses and one-off gains and losses that do not affect distributable profit, was added as a management metric beginning in the current consolidated fiscal year.
  3. FY2024RestatedAnnual report

    「The key management metrics that our group considers important are revenue and EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates + share-based compensation expense + stock acquisition- and disposal-related costs related to M&A).」

    The policy of prioritising revenue and EBITDA, defined to include M&A-related costs, continued for the full fiscal year.
  4. FY2024-Q2RestatedAnnual report

    「EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates + share-based compensation expense + stock acquisition- and disposal-related costs related to M&A) ¥1,179 million (down 45.1% year on year)」

    The policy of using revenue and EBITDA as important management metrics, and the definition of EBITDA including M&A-related costs, have continued.
  5. FY2024-Q1RestatedAnnual report

    「EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates + share-based compensation expense + stock acquisition- and disposal-related costs related to M&A) ¥807 million (down 41.1% year on year)」

    The policy of prioritising revenue and EBITDA has continued, and the definition of EBITDA includes stock acquisition- and disposal-related costs related to M&A.
  6. FY2023-Q3RestatedAnnual report

    「EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates + share-based compensation expense + stock acquisition- and disposal-related costs) ¥2,443 million (up 32.4% year on year)」

    The policy of using revenue and EBITDA as important management metrics, and the definition of EBITDA including stock acquisition- and disposal-related costs, have continued.
  7. FY2023-Q2ReframedAnnual report

    「Beginning in the second quarter, stock acquisition- and disposal-related costs have been included in the calculation of EBITDA, which is used as a performance metric, from the perspective of measuring recurring earning power excluding temporary effects.」

    The policy of using EBITDA as an important metric has continued, but stock acquisition- and disposal-related costs were added to the formula from the current quarter to measure recurring earning power.
  8. FY2023-Q1RestatedAnnual report

    「EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates + share-based compensation expense) ¥1,371 million (up 38.6% year on year)」

    The policy of using revenue and EBITDA as important management metrics, and the definition of EBITDA including share-based compensation expense, have continued.
  9. FY2021ReframedAnnual report

    「The key management metrics that our group considers important are revenue and EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates + share-based compensation expense).」

    While revenue and EBITDA continued to be identified as important metrics, share-based compensation expense was added to the EBITDA formula.
  10. FY2021-Q3RestatedAnnual report

    「EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates) ¥1,180 million (up 176.8% year on year)」

    The policy of using revenue and EBITDA as important management metrics continued to be applied in the explanation of quarterly results.
  11. FY2021-Q2RestatedAnnual report

    「EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates) ¥856 million (up 75.3% year on year)」

    The policy of using revenue and EBITDA as important management metrics continued to be applied in the explanation of quarterly results.
  12. FY2020-Q3RestatedAnnual report

    「EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates) ¥426 million (up 233.0% year on year)」

    The policy of using revenue and EBITDA as important management metrics continued to be applied in the explanation of quarterly results.
  13. FY2020-Q1RestatedAnnual report

    「EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates) ¥364 million」

    The policy of using revenue and EBITDA as important management metrics continued to be applied in the explanation of quarterly results.
  14. FY2019RestatedAnnual report

    「The key management metrics that our group considers important are revenue and EBITDA (operating income + depreciation and amortisation + amortisation of goodwill + equity in earnings of affiliates).」

    The policy of treating revenue and EBITDA as important management metrics has continued.
  15. FY2017First statedAnnual report

    「The key management metrics that our group considers important are revenue and EBITDA.」

    Revenue and EBITDA were explicitly identified as important management metrics.
Moved together

"Uncertainty in the business environment arising from economic slowdowns in emerging markets and the EU" moved the same way as this thread, in the same document, in 2 of its 15 moves.

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  1. ★This thread
  2. 1Uncertainty in the business environment arising from economic slowdowns in emerging markets and the EU2×
  3. 2Expansion of Total Assets Driven by Increases in Notes and Accounts Receivable2×

★ 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.

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Adoption of revenue and EBITDA as key management metrics | FreakOut Holdings,inc. (6094) | Komori