Management focused on ordinary profit, ordinary profit margin on net sales, ROA, and ROE
First written in FY2017. 2 of 7 entries say "Reframed", first in FY2021. Latest entry: 2026-07-17.
No other company in this theme has enough history to compare yet.
- 2026-07-17MitigatedTimely disclosure
「The purpose is to secure flexible and stable means of financing in preparation for unforeseen events such as geopolitical risks and global financial and economic conditions, thereby further strengthening the soundness of the financial base and the stability of management.」
The execution of a commitment line agreement gives concrete form to measures addressing liquidity risk, which has been managed through cash-flow planning and maintaining on-hand liquidity. The agreement includes net worth and profit maintenance covenants. - FY2026AdvancedAnnual report
「Under this plan, securing profitability above the cost of capital is positioned as the highest priority, and the Company has set targets of 6.0% for ROIC and 6.5% for ROE as management indicators for fiscal 2027.」
While maintaining the ROIC target of 6.0% and ROE target of 6.5% under Medium-Term Management Plan 2027, the Company disclosed consolidated ROE of 7.1% for the year, exceeding the ROE target. - FY2025ReframedAnnual report
「Under this plan, we have set targets for fiscal 2027 of 6.0% for return on invested capital (ROIC) and 6.5% for return on equity (ROE), with the aim of generating returns above the cost of capital. In terms of capital policy, we have also set a capitalization ratio of 25–30% and will work to balance equity and interest-bearing debt while investing in new businesses and returning capital to shareholders.」
The Company has updated its targets from the previous fiscal 2026 targets to a new set of metrics under Medium-Term Management Plan 2027, including fiscal 2027 ROIC of 6.0%, ROE of 6.5%, and a capitalization ratio of 25%–30%. - FY2024SoftenedAnnual report
「However, after the plan was formulated, the operating environment changed significantly owing to heightened geopolitical risks, soaring crude oil prices, and the rapid depreciation of the yen, and we expect uncertainty about the outlook to continue.」
While stating existing targets such as fiscal 2026 operating profit of ¥6 billion, ROIC of at least 6%, and ROE of at least 8%, the Company is shifting toward formulating a new medium-term management plan and new targets in response to changes in the operating environment. - FY2023RaisedAnnual report
「The Company had set a target of ¥6 billion in consolidated operating profit, its highest ever, for fiscal 2026. At the same time, with the aim of securing earnings with an awareness of the cost of capital, it targeted an invested capital return (ROIC) of at least 6% and ROE of at least 8% in fiscal 2026. In terms of capital policy, it also focused on the capitalization ratio, balancing equity and interest-bearing debt while investing in new businesses and returning profits to shareholders, and set a target figure of 25%–30%.」
The Company has expanded its policy of emphasizing ordinary profit, ROA, ROE, and other indicators into specific metrics and targets: fiscal 2026 operating profit of ¥6 billion, ROIC of at least 6%, ROE of at least 8%, and a capitalization ratio of 25%–30%. However, the plan itself is scheduled for review. - FY2021ReframedAnnual report
「In addition, we have designated total asset turnover and return on assets (ROA) as key management indicators for measuring the efficiency and profitability of invested capital, and return on equity (ROE) from the perspective of emphasizing returns to shareholders.」
In addition to the existing ordinary profit, ordinary profit margin on net sales, ROA, and ROE, the Company has identified asset turnover as an important indicator. - FY2017First statedAnnual report
「From the perspective of improving management efficiency and strengthening the financial foundation, we place importance on ordinary profit and the ordinary profit margin on net sales in each business. In addition, we position return on assets (ROA) as an indicator of the efficiency and profitability of invested capital, and return on equity (ROE) as an important management indicator from the perspective of emphasizing shareholder returns.」
The Company has newly identified ordinary profit, ordinary profit margin on net sales, ROA, and ROE as important management indicators.