Capital Management Using ROE and D/E Ratio
First written in FY2016. 17 of 28 entries say "Mitigated", first in FY2021-Q2. Latest entry: 2026-11-09.
The whole theme swung hardest in 2017: 3 of 19 companies on the "Worse" side.
3 other companies' latest entry also says "Mitigated".
- 2026-11-09MitigatedResults
「当中間連結会計期間末の親会社所有者帰属持分比率は、前連結会計年度末の41.8％から0.5ポイント増加して42.3％となりました。」
親会社所有者帰属持分比率が41.8％から42.3％へ上昇した。 - FY2027-H1MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the interim consolidated accounting period was 42.3%, up 0.5 percentage points from 41.8% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose from 41.8% at the previous fiscal year-end to 42.3%, continuing the improvement in the capital position. - 2026-08-07MitigatedResults
「これらの結果、当第１四半期連結会計期間末の親会社所有者帰属持分比率は、前連結会計年度末の41.8％から0.7ポイント増加して42.5％となりました。」
親会社所有者帰属持分比率が41.8％から42.5％へ上昇し、資本面の指標が改善した。 - FY2026MitigatedAnnual report
「The principal indicators used by the group to manage capital are ROE (return on equity attributable to owners of the parent) and the D/E ratio (debt-to-equity ratio). ROE was 6.34% and the D/E ratio was 1.45 times in the previous consolidated fiscal year, compared with 6.76% and 1.39 times, respectively, in the current consolidated fiscal year.」
ROE rose from 6.34% to 6.76%, while the D/E ratio declined from 1.45 times to 1.39 times. - 2026-05-14MitigatedRevision to earnings forecasts
「これらの結果、親会社所有者帰属持分比率は前連結会計年度末の40.8％から1.0ポイント増加して41.8％となりました。」
親会社所有者帰属持分比率が40.8％から41.8％へ上昇し、資本面の改善を確認した。 - FY2026-H1MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the interim consolidated accounting period was 41.4%, up 0.6 percentage points from 40.8% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose from 40.8% to 41.4% due to interim comprehensive income and other factors, improving the capital position. - FY2025WorsenedAnnual report
「ROE was 9.08% and the D/E ratio was 1.42 times in the previous consolidated fiscal year, compared with 6.34% and 1.45 times, respectively, in the current consolidated fiscal year.」
ROE declined from 9.08% to 6.34%, while the D/E ratio rose from 1.42 times to 1.45 times. - FY2025-H1MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the interim consolidated accounting period was 43.9%, up 2.5 percentage points from 41.4% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose from 41.4% to 43.9%, indicating further improvement in the capital position. - FY2024ROE decline alongside D/E ratio improvementAnnual report
「The principal indicators used by the group to manage capital are ROE (return on equity attributable to owners of the parent) and the D/E ratio (debt-to-equity ratio). ROE was 28.05% and the D/E ratio was 1.67 times in the previous consolidated fiscal year, compared with 9.08% and 1.42 times, respectively, in the current consolidated fiscal year.」
ROE declined from 28.05% to 9.08%, while the D/E ratio improved from 1.67 times to 1.42 times. - FY2024-Q3MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the third quarter of the current consolidated fiscal year was 40.6%, up 3.2 percentage points from 37.4% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose from 37.4% at the previous fiscal year-end to 40.6%, indicating further improvement in the capital position. - FY2024-Q2MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the second quarter of the current consolidated fiscal year was 39.1%, up 1.7 percentage points from 37.4% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose 1.7 percentage points from the previous fiscal year-end to 39.1%, indicating further improvement in the capital position. - FY2024-Q1MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the first quarter of the current consolidated fiscal year was 38.1%, up 0.7 percentage points from 37.4% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose 0.7 percentage points from 37.4% to 38.1%. - FY2023ROE decline alongside D/E ratio improvementAnnual report
「The principal indicators used by the group to manage capital are ROE (return on equity attributable to owners of the parent) and the D/E ratio (debt-to-equity ratio). ROE was 32.48% and the D/E ratio was 2.05 times in the previous consolidated fiscal year, compared with 27.81% and 1.67 times, respectively, in the current consolidated fiscal year.」
ROE declined from 32.48% to 27.81%, while the D/E ratio improved from 2.05 times to 1.67 times. - FY2023-Q3MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the third quarter of the current consolidated fiscal year was 36.7%, up 4.0 percentage points from 32.7% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose 4.0 percentage points from the previous fiscal year-end to 36.7%, indicating further improvement in the capital position. - FY2023-Q2MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the second quarter of the current consolidated fiscal year was 33.8%, up 1.1 percentage points from 32.7% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose 1.1 percentage points from the previous fiscal year-end to 33.8%, indicating further improvement in the capital position. - FY2023-Q1WorsenedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the first quarter of the current consolidated fiscal year was 31.5%, down 1.2 percentage points from 32.7% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent declined from 32.7% at the previous fiscal year-end to 31.5% due to the effects of capital transactions, including the issuance of new shares, dividends and other factors. - FY2022ReframedAnnual report
「Introduced ROIC as a new indicator to manage the business with a focus on capital efficiency」
In addition to managing capital using the conventional ROE and D/E ratio, the company indicated a policy of introducing ROIC as a new capital-efficiency indicator under its new medium-term management plan. - FY2022-Q3MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the third quarter of the current consolidated fiscal year was 28.2%, up 6.7 percentage points from 21.5% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose from 21.5% at the previous fiscal year-end to 28.2% due to an increase in quarterly comprehensive income and other factors, continuing the improvement in the capital position. - FY2022-Q2MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the second quarter of the current consolidated fiscal year was 27.1%, up 5.6 percentage points from 21.5% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose from 21.5% to 27.1% due to quarterly comprehensive income of ¥2,801 million and other factors. - FY2022-Q1MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the first quarter of the current consolidated fiscal year was 22.9%, up 1.4 percentage points from 21.5% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose from 21.5% to 22.9% due to an increase of ¥760 million in quarterly comprehensive income and other factors. - FY2021-Q3MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the third quarter of the current consolidated fiscal year was 20.4%, up 10.6 percentage points from 9.8% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose from the previous fiscal year-end to 20.4% due to an increase in capital from the issuance of classes of shares and quarterly profit, among other factors, mitigating the deterioration in the capital position. - FY2021-Q2MitigatedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the second quarter of the current consolidated fiscal year was 14.5%, up 4.7 percentage points from 9.8% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent rose 4.7 percentage points from 9.8% to 14.5% due to an increase in capital from the issuance of classes of shares and other factors. - FY2021-Q1WorsenedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the first quarter of the current consolidated fiscal year was 8.6%, down 1.2 percentage points from 9.8% at the end of the previous consolidated fiscal year.」
The ratio of equity attributable to owners of the parent declined from 9.8% to 8.6% due to the quarterly comprehensive loss and other factors. - FY2020-Q3The equity ratio has declinedAnnual report
「As a result, the ratio of equity attributable to owners of the parent at the end of the third quarter of the current consolidated fiscal year was 14.9%, down 9.3 percentage points from 24.2% at the end of the previous consolidated fiscal year.」
The equity attributable to owners of the parent decreased by ¥6,082 million due to the quarterly comprehensive loss and other factors, and the ratio of equity attributable to owners of the parent declined from 24.2% to 14.9%. - FY2019ROE improvement alongside a higher D/E ratioAnnual report
「ROE was negative 50.6% and the D/E ratio was 3.03 times in the previous consolidated fiscal year, compared with negative 1.7% and 3.13 times, respectively, in the current consolidated fiscal year.」
ROE improved from negative 50.6% to negative 1.7%, while the D/E ratio rose from 3.03 times to 3.13 times. - FY2018WorsenedAnnual report
「ROE was 2.4% and the D/E ratio was 1.73 times in the previous consolidated fiscal year, compared with negative 50.6% and 3.03 times, respectively, in the current consolidated fiscal year.」
ROE declined from 2.4% to negative 50.6%, while the D/E ratio rose from 1.73 times to 3.03 times. - FY2017RestatedAnnual report
「The Board of Directors monitors ROE (return on equity attributable to owners of the parent) and the D/E ratio (debt-to-equity ratio) as management indicators. ROE was 1.2% and the D/E ratio was 1.64 times in the previous consolidated fiscal year, compared with 2.4% and 1.73 times, respectively, in the current consolidated fiscal year.」
The policy of having the Board of Directors monitor ROE and the D/E ratio was continued. ROE was 2.4% and the D/E ratio was 1.73 times. - FY2016First statedAnnual report
「The Board of Directors monitors ROE (return on equity attributable to owners of the parent) and the D/E ratio (debt-to-equity ratio) as management indicators.」
The company stated its policy of having the Board of Directors monitor the balance between maximising corporate value and maintaining a sound financial position through ROE and the D/E ratio.