Policy of using EBITDA margin as an important management metric
First written in FY2023-Q3. 8 of 9 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2024: 2 of 9 companies on the "Worse" side.
2 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「The Group uses EBITDA margin, defined as the ratio of revenue to EBITDA, as a key management metric. EBITDA margin for the six-month period ended June 2025 was 17.0% (18.0% in the same period of the previous year).」
The Group continues to identify EBITDA margin as a key management metric. The result was 17.0%, down from 18.0% in the same period of the previous year. - FY2025RestatedAnnual report
「The Group uses operating margin, EBITDA margin and ROE (return on equity) as key management metrics, with the aim of achieving sustainable growth, increasing returns to all stakeholders and enhancing corporate value.」
The Group continues to identify operating margin, EBITDA margin and ROE as key management metrics. For the fiscal year ended December 2025, operating margin was 13.2%, EBITDA margin was 16.1% and ROE was 11.1%. - FY2025-H1RestatedAnnual report
「The Group uses EBITDA margin, defined as the ratio of revenue to EBITDA, as a key management metric. EBITDA margin for the six-month period ended June 2024 was 18.0% (14.2% in the same period of the previous year).」
The policy of identifying EBITDA margin as a key management metric continues. The result was 18.0%, up from 14.2% in the same period of the previous year. - FY2024RestatedAnnual report
「The Group uses operating margin, EBITDA margin and ROE (return on equity) as key management metrics, with the aim of achieving sustainable growth, increasing returns to all stakeholders and enhancing corporate value.」
The annual report continues to identify operating margin, EBITDA margin and ROE as key management metrics. EBITDA margin was 15.6% and ROE was 11.8%, both down from the previous fiscal year. - FY2024-H1RestatedAnnual report
「The Group uses EBITDA margin, defined as the ratio of revenue to EBITDA, as a key management metric. EBITDA margin for the six-month period ended June 2025 was 14.2% (20.5% in the same period of the previous year).」
The policy of identifying EBITDA margin as a key management metric continues. The result was 14.2%, down from 20.5% in the same period of the previous year. - FY2024-Q1RestatedAnnual report
「The Group uses EBITDA margin, defined as the ratio of revenue to EBITDA, as a key management metric. EBITDA margin for the three-month period ended June 2025 was 12.3%.」
The Group continues to identify EBITDA margin as a key management metric and reports a 12.3% result for the three-month period ended June 2025. - FY2023-Q3First statedAnnual report
「The Group uses EBITDA margin, defined as the ratio of revenue to EBITDA, as a key management metric. EBITDA margin for the nine-month period ended December 2025 was 19.2%.」
The Group explicitly identifies EBITDA margin as a key management metric and reports a 19.2% result for the nine-month period ended December 2025.