Management Metrics Emphasizing Revenue, Operating Profit Margin, ROE and the Equity Ratio
First written in FY2017. 3 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2018: 2 of 14 companies on the "Worse" side.
4 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「To realize its long-term vision, the Group has established an overseas sales ratio of 60% and an operating margin of 10% as milestones through overseas business expansion, and uses these metrics as management indicators.」
The framework of using an overseas revenue ratio of 60% and an operating margin of 10% as milestones for the long-term vision and management metrics remains in place. - FY2021ReframedAnnual report
「To realize its long-term vision, the Group has established an overseas sales ratio of 60% and an operating margin of 10% as milestones through overseas business expansion, and uses these metrics as management indicators.」
The focus has shifted from the previous framework centered on revenue, operating margin, ROE and equity ratio to the disclosure of metrics centered on an overseas revenue ratio of 60% and an operating margin of 10%. - FY2019RestatedAnnual report
「To realize its long-term vision, the Group has established medium-term performance targets of ¥300 billion in sales and ¥27 billion in operating profit as milestones, and uses sales and operating profit as management indicators.」
The framework of placing importance on revenue and operating profit as medium-term performance targets and management metrics remains in place. - FY2018RestatedAnnual report
「The Group regards revenue and operating margin as management metrics indicating growth across the Group, places importance on ROE as a metric for measuring capital efficiency and the equity ratio as a metric for measuring the soundness of its financial position, and is working to strengthen its management foundation while seeking to improve these metrics.」
The framework of management metrics focused on revenue, operating margin, ROE and equity ratio remains in place. - FY2017First statedAnnual report
「The Group regards revenue and operating margin as management metrics indicating growth across the Group. It also places importance on ROE as a metric for measuring capital efficiency and the equity ratio as a metric for measuring the soundness of its financial position.」
Revenue, operating margin, ROE and equity ratio are identified as metrics for measuring growth, capital efficiency and financial soundness.