Profitability and Cash Flow Improvements with Operating Income and EBITDA as Key Metrics
First written in FY2020. 8 of 20 entries say "Advanced", first in FY2021-Q3. Latest entry: FY2026.
Teac moved to the "Worse" side of this theme in 2023, 2 years before the typical company in this theme (2025).
3 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「The Group has designated ROE, operating margin and operating cash flow as its key management targets and aims to improve capital efficiency and margins and generate cash.」
The key management metrics changed from operating profit and free cash flow to ROE, operating margin and operating cash flow, explicitly adding capital efficiency. - FY2026-H1Operating loss narrowed; operating cash flow turned negativeAnnual report
「Cash generated from operating activities during the interim consolidated accounting period was negative ¥34 million, compared with positive ¥105 million in the same period of the previous year.」
Cash flow from operating activities deteriorated from positive ¥105 million in the same period of the previous year to negative ¥34 million. Meanwhile, the operating loss narrowed year on year, resulting in divergent trends in profitability and cash flow. - FY2025-H1Deterioration in operating profit or loss; operating cash flow turned positiveAnnual report
「As a result, the Group's revenue for the six-month interim period was ¥6,736 million, down 8.1% year on year, operating loss was ¥282 million, compared with an operating loss of ¥47 million in the same period of the previous year, and interim loss attributable to owners of the parent was ¥344 million, compared with an interim loss of ¥368 million in the same period of the previous year.」
Operating profit or loss, a key metric, deteriorated from a ¥47 million loss in the same period of the previous year to a ¥282 million loss. Meanwhile, cash flow from operating activities changed from negative ¥211 million in the same period of the previous year to positive ¥105 million. - FY2024WorsenedAnnual report
「Operating profit was ¥445 million, a decrease of ¥119 million from the previous consolidated fiscal year.」
Operating profit, a key metric, decreased from ¥563 million in the previous fiscal year to ¥445 million. Cash flow from operating activities also decreased from ¥294 million in the previous fiscal year to ¥116 million. - FY2024-Q3WorsenedAnnual report
「As a result, the Group's revenue for the nine months ended Q3 was ¥11,215 million, down 2.3% year on year, operating income was ¥101 million, down 74.9%, and the quarterly loss attributable to owners of the parent was ¥187 million, compared with quarterly profit of ¥181 million in the same period of the previous year.」
Operating profit, a key metric, was ¥101 million, down 74.9% year on year, while profit or loss attributable to owners of the parent deteriorated from a profit to a loss compared with the same period of the previous year. - FY2024-Q2WorsenedAnnual report
「As a result, the Group's revenue for the six months ended Q2 was ¥7,326 million, down 3.6% year on year, operating loss was ¥47 million, compared with operating income of ¥278 million in the same period of the previous year, and the quarterly loss attributable to owners of the parent was ¥368 million, compared with quarterly profit of ¥31 million in the same period of the previous year.」
Operating profit, a key metric, deteriorated from a ¥278 million profit in the same period of the previous year to a ¥47 million loss, reversing progress in improving profitability. - FY2024-Q1WorsenedAnnual report
「As a result, the Group's revenue for the first quarter of the current fiscal year was ¥3,349 million, down 5.8% year on year, operating loss was ¥194 million, compared with an operating loss of ¥20 million in the same period of the previous year, and the quarterly loss attributable to owners of the parent was ¥400 million, compared with a quarterly loss of ¥109 million in the same period of the previous year.」
Operating profit, a key metric, deteriorated from a ¥20 million loss in the same period of the previous year to a ¥194 million loss, reversing progress in improving profitability. - FY2023WorsenedAnnual report
「As a result, the Group's revenue for the fiscal year was ¥15,699 million, down 1.9% year on year, operating income was ¥563 million, down 13.9%, and profit for the year attributable to owners of the parent was ¥305 million, down 22.0%.」
Operating profit, a key metric, decreased from ¥654 million to ¥563 million. The target for free cash flow itself remains unchanged. - FY2023-Q3WorsenedAnnual report
「As a result, the Group's revenue for the nine months ended Q3 was ¥11,480 million, down 0.8% year on year, operating income was ¥401 million, down 2.9%, and quarterly profit attributable to owners of the parent was ¥181 million, down 18.8%.」
Operating profit, a key metric, was ¥401 million, down 2.9% year on year, while profit for the quarter attributable to owners of the parent also decreased 18.8% year on year. - FY2023-Q2AdvancedAnnual report
「As a result, the Group's revenue for the six months ended Q2 was ¥7,601 million, up 4.5% year on year, operating income was ¥278 million, up 59.5%, and quarterly profit attributable to owners of the parent was ¥31 million, down 13.2%.」
Operating profit, a key metric, was ¥278 million for the cumulative second quarter, up 59.5% year on year, indicating improved profitability. - FY2023-Q1AdvancedAnnual report
「As a result, the Group's revenue for the first quarter of the current fiscal year was ¥3,557 million, up 9.0% year on year, operating loss was ¥20 million, compared with an operating loss of ¥129 million in the same period of the previous year, and the quarterly loss attributable to owners of the parent was ¥109 million, compared with a quarterly loss of ¥174 million in the same period of the previous year.」
For operating profit, a key metric, the operating loss narrowed from ¥129 million in the same period of the previous year to ¥20 million, improving profitability. - FY2022ReframedAnnual report
「The Group has designated operating profit and free cash flow as its key management targets and aims to improve profitability and cash flow.」
The key management metrics changed from operating profit and EBITDA to operating profit and free cash flow. - FY2022-Q3AdvancedAnnual report
「As a result, the Group's revenue for the nine months ended Q3 was ¥11,578 million, up 11.0% year on year, operating income was ¥414 million, up 8.6%, and quarterly profit attributable to owners of the parent was ¥223 million, down 41.1%.」
Operating profit, a key metric, was ¥414 million for the cumulative third quarter, up from ¥381 million in the same period of the previous year. Revenue also increased, while profit for the quarter attributable to owners of the parent decreased. - FY2022-Q2AdvancedAnnual report
「As a result, the Group's revenue for the six months ended Q2 was ¥7,274 million, up 9.6% year on year, operating income was ¥175 million, compared with an operating loss of ¥88 million in the same period of the previous year, and quarterly profit attributable to owners of the parent was ¥36 million, compared with a quarterly loss of ¥107 million in the same period of the previous year.」
Operating profit, a key metric, improved from an operating loss in the same period of the previous year to a profit of ¥175 million, bringing profitability into the black. - FY2022-Q1AdvancedAnnual report
「As a result, the Group's revenue for the first quarter of the current fiscal year was ¥3,263 million, up 11.6% year on year, operating loss was ¥129 million, compared with an operating loss of ¥229 million in the same period of the previous year, and the quarterly loss attributable to owners of the parent was ¥174 million, compared with a quarterly loss of ¥256 million in the same period of the previous year.」
For operating profit, a key metric, the operating loss narrowed from ¥229 million in the same period of the previous year to ¥129 million, improving profitability. - FY2021AdvancedAnnual report
「Operating profit was ¥286 million and EBITDA was ¥810 million in the previous consolidated fiscal year. In the current consolidated fiscal year, operating profit was ¥508 million and EBITDA was ¥909 million.」
Operating profit, a key metric, improved from ¥286 million to ¥508 million, while EBITDA improved from ¥810 million to ¥909 million. - FY2021-Q3AdvancedAnnual report
「As a result, the group's cumulative revenue for the first 3 quarters of the current fiscal year was ¥10,428 million, down 1.4% year on year, operating profit was ¥381 million, compared with an operating loss of ¥44 million in the same period of the previous year, and quarterly profit attributable to owners of the parent was ¥379 million, compared with a quarterly loss attributable to owners of the parent of ¥214 million in the same period of the previous year.」
Operating profit, a measure of improved profitability, was ¥381 million for the nine months ended the third quarter, an improvement from the operating loss in the same period of the previous year. - FY2020First statedAnnual report
「The Group has set operating profit and EBITDA as its key management metrics and aims to improve profitability and cash flow.」
Operating profit and EBITDA were established as key management metrics, with improvement in profitability and cash flow set as objectives.