Building a Revenue Structure That Generates Stable Profits
First written in FY2016. 18 of 40 entries say "Advanced", first in FY2017-Q1. Latest entry: 2026-11-10.
The whole theme swung hardest in 2019: 13 of 104 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「As a near-term management target, we will pursue greater management efficiency and profitability to secure an operating margin of at least 5% and build a management structure capable of paying stable dividends. In terms of profit and loss, the operating loss was ¥111 million (operating loss of ¥90 million in the previous fiscal year).」
Although the company maintained its target operating margin of at least 5%, the operating loss widened from ¥90 million in the previous fiscal year to ¥111 million. Net sales increased 22.8%, but the performance of the revenue structure generating stable profits deteriorated. - 2026-05-15AdvancedResults
「通期におきましても、前述の要因で受注が増加することにより、売上高6,660百万円、営業利益80百万円、経常利益80百万円、当期純利益60百万円を見込んでおります。」
当期は営業損失111百万円となった一方、次期について営業利益80百万円の黒字予想を具体的に示した。 - FY2026-H1WorsenedAnnual report
「In terms of profit and loss, in addition to the decline in orders in the automotive parts segment due to the factors described above, upfront investment, including preparations to install a 3,500-ton large-scale resin molding machine to support major orders and reorganize the factory layout to secure production lines in anticipation of higher production volumes, resulted in an operating loss of ¥218 million (operating loss of ¥77 million in the same period of the previous year).」
The operating loss widened from ¥77 million in the same period of the previous year to ¥218 million. In addition to lower orders, upfront investment in preparations to install a large-scale resin molding machine and reorganize the factory layout weighed on profit and loss. - FY2025WorsenedAnnual report
「The company's net sales for the fiscal year were ¥4,186 million (down 17.3% year on year). In terms of profit and loss, the operating loss was ¥90 million (operating profit of ¥10 million in the previous fiscal year).」
Although the company set the goals of an operating margin of at least 5% and building a stable revenue structure, net sales declined 17.3% year on year and operating profit deteriorated from a profit of ¥10 million to a loss of ¥90 million. - FY2025-H1WorsenedAnnual report
「In terms of profit and loss, a decline in orders in the automotive parts segment due to the factors described above, together with sales in the bicycle parking segment being concentrated in the second half of the fiscal year, resulted in an operating loss of ¥77 million (operating profit of ¥32 million in the same period of the previous year).」
Operating profit deteriorated from a profit of ¥32 million in the same period of the previous year to an operating loss of ¥77 million due to lower automotive parts orders and the concentration of bicycle parking segment sales recognition in the second half. - FY2024WorsenedAnnual report
「As a near-term management target, we will pursue greater management efficiency and profitability to secure an operating margin of at least 5% and build a management structure capable of paying stable dividends. Operating profit for the fiscal year was ¥10 million.」
Although the company maintained its target operating margin of at least 5%, operating profit declined from ¥205 million in the previous fiscal year to ¥10 million, resulting in an operating margin of approximately 0.2% on net sales of ¥5,058 million. - FY2024-Q3WorsenedAnnual report
「In terms of profit and loss, although operating profit remained positive at ¥58 million, it declined 52.6% year on year due to upfront investment-related spending, including material, personnel and other costs associated with launching multiple parts for 2 new vehicle models in the automotive parts segment, as well as research and development costs for electric kick scooters in the bicycle parking segment.」
Although operating profit remained positive, it declined 52.6% from ¥124 million in the same period of the previous year to ¥58 million. Upfront investment-related spending associated with launching parts for 2 new vehicle models and conducting research and development on electric kick scooters was cited. - FY2024-Q2A return to profitability alongside a year-on-year decline in profitAnnual report
「In terms of profit and loss, despite pressure from higher electricity and raw material costs, productivity improved through optimized staffing and efficient logistics cost management. The appropriate pass-through of costs into prices also proved effective, resulting in operating profit of ¥32 million, securing a profit despite a 43.7% year-on-year decline.」
Although operating profit declined from ¥56 million in the same period of the previous year, it turned positive from an operating loss of ¥7 million in the previous quarter. The operating margin was approximately 1.3% on net sales of ¥2,474 million, below the target level of at least 5%. - FY2024-Q1WorsenedAnnual report
「In terms of profit and loss, although logistics costs were managed efficiently, higher electricity and raw material costs resulted in an operating loss of ¥7 million (operating profit of ¥1 million in the same period of the previous year).」
While logistics costs were managed efficiently, operating profit deteriorated from a profit of ¥1 million in the same period of the previous year to an operating loss of ¥7 million due to higher electricity and raw material costs. Performance in achieving a revenue structure generating stable profits regressed. - FY2023AdvancedAnnual report
「As a near-term management target, we will pursue greater management efficiency and profitability to secure an operating margin of at least 5% and build a management structure capable of paying stable dividends.」
Operating profit improved from an operating loss of ¥268 million in the previous fiscal year to a profit of ¥140 million, indicating progress in the revenue structure. However, the operating margin was approximately 2.8% on net sales of ¥5,021 million, and achievement of the target operating margin of at least 5% was not stated. - FY2023-Q3AdvancedAnnual report
「In terms of profit and loss, despite pressure from higher raw material and electricity costs, productivity improvements, including optimized staffing and efficient logistics cost management, made a significant contribution, resulting in operating profit of ¥124 million (operating loss of ¥212 million in the same period of the previous year).」
The company recorded operating profit of ¥124 million for the cumulative third quarter period, turning positive from an operating loss of ¥212 million in the same period of the previous year. Specific productivity improvement measures were also presented, although achievement of an operating margin of at least 5% or a stable revenue structure was not stated. - FY2023-Q2AdvancedAnnual report
「In terms of profit and loss, despite pressure from higher raw material and electricity costs, productivity improvements, including optimized staffing and efficient logistics cost management, made a significant contribution, resulting in operating profit of ¥56 million (operating loss of ¥217 million in the same period of the previous year).」
Despite higher raw material and electricity costs, operating profit improved from a loss of ¥217 million in the same period of the previous year to a profit of ¥56 million through optimized staffing and efficient logistics cost management. Achievement of the target operating margin of at least 5% was not stated. - FY2023-Q1AdvancedAnnual report
「In terms of profit and loss, despite pressure from higher raw material and electricity costs, efforts to optimize staffing and operate logistics costs efficiently resulted in operating profit of ¥1 million, securing a small profit (operating loss of ¥66 million in the same period of the previous year).」
Operating profit improved from an operating loss of ¥66 million in the same period of the previous year to a profit of ¥1 million, securing a quarterly profit despite higher raw material and electricity costs. Achievement of the target operating margin of at least 5% was not stated. - FY2022WorsenedAnnual report
「As a near-term management target, we will pursue greater management efficiency and profitability to secure an operating margin of at least 5% and build a management structure capable of paying stable dividends.」
Although the company maintained its target operating margin of at least 5%, it recorded an operating loss of ¥268 million, widening from the ¥261 million loss in the previous fiscal year. - FY2022-Q3WorsenedAnnual report
「In terms of profit and loss, in the automotive parts business, a decline in orders, primarily due to parts supply shortages from Southeast Asia caused by the COVID-19 pandemic and natural disasters, in addition to the global semiconductor supply shortage, resulted in an operating loss of ¥212 million (operating loss of ¥209 million in the same period of the previous year).」
The cumulative third-quarter operating loss widened from ¥209 million in the same period of the previous year to ¥212 million, indicating deterioration in the achievement of a revenue structure generating stable profits. - FY2022-Q2Improved year on year, but cumulative loss continuedAnnual report
「In terms of profit and loss, in the automotive parts business, a decline in orders, primarily due to parts supply shortages from Southeast Asia caused by the impact of the COVID-19 pandemic, in addition to the global semiconductor supply shortage, resulted in an operating loss of ¥217 million (operating loss of ¥278 million in the same period of the previous year).」
While the operating loss narrowed from ¥278 million in the same period of the previous year to ¥217 million, it widened from the ¥66 million operating loss in the cumulative first quarter period, and stable profits had not been achieved. - FY2022-Q1AdvancedAnnual report
「In terms of profit and loss, although operations in the automotive parts business were no longer suspended due to the COVID-19 pandemic as they had been in the previous fiscal year, a decline in orders primarily due to semiconductor supply shortages resulted in an operating loss of ¥66 million (operating loss of ¥212 million in the same period of the previous year).」
The operating loss narrowed from ¥212 million in the same period of the previous year to ¥66 million. However, an operating deficit remained due to lower orders resulting from semiconductor supply shortages, and a revenue structure generating stable profits had not been achieved. - FY2021RaisedAnnual report
「As a near-term management target, we will pursue greater management efficiency and profitability to secure an operating margin of at least 5% and build a management structure capable of paying stable dividends.」
The target was raised from the previous operating margin of at least 2% to at least 5%. However, the company recorded an operating loss of ¥261 million for the fiscal year, remaining below the target level. - FY2021-Q3AdvancedAnnual report
「Amid this economic environment, sales for the third quarter accounting period progressed broadly in line with plan, with net sales of ¥1,566 million (down 6.3% year on year), operating profit of ¥68 million, ordinary profit of ¥82 million and quarterly net profit of ¥82 million, all representing profits. However, the deficit from the cumulative second quarter period, which was significantly affected by the spread of COVID-19, had not been eliminated. Net sales for the cumulative third quarter period were ¥3,524 million (down 25.4% year on year), and the company was unable to absorb fixed costs, including personnel expenses and depreciation, resulting in an operating loss of ¥209 million (operating profit of ¥104 million in the same period of the previous year).」
The company recorded operating profit of ¥68 million in the third quarter accounting period, and the cumulative operating loss narrowed from ¥278 million in the cumulative second quarter period to ¥209 million. However, an operating loss remained on a cumulative basis, and stable profits had not been achieved. - FY2021-Q2WorsenedAnnual report
「In terms of profit and loss, due to the impact of the COVID-19 pandemic, sales fell substantially and the company was unable to absorb fixed costs, including personnel expenses and depreciation, resulting in an operating loss of ¥278 million (operating profit of ¥16 million in the same period of the previous year).」
The operating loss for the cumulative second quarter period was ¥278 million, deteriorating from operating profit of ¥16 million in the same period of the previous year. The company continued to be unable to absorb fixed costs due to the decline in sales caused by the COVID-19 pandemic. - FY2021-Q1WorsenedAnnual report
「Due to the impact of the COVID-19 pandemic, sales fell substantially and the company was unable to absorb fixed costs, including personnel expenses and depreciation, resulting in an operating loss of ¥212 million (operating loss of ¥4 million in the same period of the previous year).」
The decline in sales caused by the COVID-19 pandemic prevented the company from absorbing fixed costs, and the operating loss widened from ¥4 million in the same period of the previous year to ¥212 million. The revenue structure generating stable profits deteriorated. - FY2020-Q3AdvancedAnnual report
「In terms of profit and loss, overall net sales exceeded plan. In the automotive parts segment, higher-margin orders increased and manufacturing expenses were substantially reduced through measures including labor saving. In addition, the proprietary products segment turned profitable through the effects of price revisions and fixed-cost reductions following workforce reductions, resulting in operating profit of ¥104 million (operating loss of ¥83 million in the same period of the previous year).」
Operating profit for the cumulative third quarter period was ¥104 million, turning positive from an operating loss of ¥83 million in the same period of the previous year. The effects of measures including high-margin orders, labor saving and fixed-cost reductions were evident, although achievement of an operating margin of at least 2% for the full fiscal year was not stated. - FY2020-Q2AdvancedAnnual report
「In terms of profit and loss, net sales were broadly in line with plan. In addition to progress in improving production in the automotive parts segment, profit and loss in the proprietary products segment improved due to the effects of price revisions and fixed-cost reductions following workforce reductions, resulting in operating profit of ¥16 million (operating loss of ¥132 million in the same period of the previous year).」
Operating profit improved from a loss of ¥132 million in the same period of the previous year to a profit of ¥16 million. Specific profit and loss improvements from production improvements, price revisions and fixed-cost reductions were evident, although achievement of the target operating margin of at least 2% was not stated. - FY2020-Q1AdvancedAnnual report
「In terms of profit and loss, net sales were broadly in line with plan. Although progress in improving production in the automotive parts segment and fixed-cost reductions following workforce reductions in the lighting equipment business resulted in performance exceeding the planned profit and loss, the company recorded an operating loss of ¥4 million (operating loss of ¥57 million in the same period of the previous year).」
The operating loss narrowed from ¥57 million in the same period of the previous year to ¥4 million, reflecting progress in profit and loss improvement through production improvements and fixed-cost reductions. However, the company had not achieved an operating profit or an operating margin of at least 2%. - FY2019AdvancedAnnual report
「As a near-term management target, we will pursue greater management efficiency and profitability to secure an operating margin of at least 2% and build a management structure capable of paying stable dividends.」
Although the company maintained its target operating margin of at least 2%, the operating loss narrowed from ¥189 million in the previous fiscal year to ¥64 million. The target was not achieved, but profit and loss improved through production improvements and reductions in major expenses in the second half. - FY2019-Q3AdvancedAnnual report
「Operating profit and ordinary profit both turned a reasonable profit in the third quarter accounting period. However, for the cumulative third quarter period, the company recorded an operating loss of ¥83 million (operating loss of ¥168 million in the same period of the previous year).」
Operating profit and ordinary profit turned positive in the third quarter accounting period, and the cumulative third-quarter operating loss narrowed from ¥168 million in the same period of the previous year to ¥83 million. Stable profits had not yet been achieved, but profit and loss performance improved. - FY2019-Q2RestatedAnnual report
「The company recorded an operating loss of ¥132 million (operating loss of ¥133 million in the same period of the previous year).」
Although the operating loss for the cumulative second quarter narrowed by ¥1 million from the same period of the previous year, the company remained in an operating loss position and had not achieved a revenue structure generating stable profits. - FY2019-Q1WorsenedAnnual report
「In terms of profit and loss, although net sales exceeded plan, cost of sales rose due to higher material costs in the automotive parts segment and increased costs for preparatory work associated with the full model change, resulting in an operating loss of ¥57 million (operating loss of ¥36 million in the same period of the previous year).」
Although net sales exceeded plan, the operating loss widened from ¥36 million in the same period of the previous year to ¥57 million due to higher material costs and increased preparatory work costs, indicating deterioration in the performance of the stable revenue structure. - FY2018WorsenedAnnual report
「For the fiscal year, operating loss was ¥189 million due to the factors described in Section 3, “Management’s Analysis of Financial Position, Operating Results and Cash Flows,” (1) Operating Results.」
Although the company set a target operating margin of at least 2%, it recorded an operating loss of ¥189 million for the fiscal year, indicating deterioration in the performance of its revenue structure for generating stable profits. - FY2018-Q3WorsenedAnnual report
「In terms of profit and loss, although overall net sales exceeded plan, material costs rose due to changes in ordered parts associated with the full model change for the Impreza in the automotive parts segment. The unsuccessful start-up of Levorg parts also resulted in substantial production scrap and higher costs, including subcontracting fees. In addition, sales in the proprietary products segment fell below plan and resulted in a substantial segment loss (ordinary loss), bringing the operating loss to ¥168 million (operating profit of ¥80 million in the same period of the previous year).」
Although net sales exceeded plan, operating profit deteriorated from a profit of ¥80 million in the same period of the previous year to a loss of ¥168 million, widening from the ¥133 million operating loss in the cumulative period through the previous quarter. Conditions surrounding the construction of a revenue structure that generates stable profits have deteriorated. - FY2018-Q2WorsenedAnnual report
「In terms of profit and loss, although overall net sales exceeded plan, material costs rose due to changes in ordered parts associated with the model change for the Impreza in the automotive parts segment. In addition, start-up losses on Levorg parts increased costs, including subcontracting fees, while sales in the proprietary products segment fell below plan and resulted in a substantial segment loss (ordinary loss), bringing the operating loss to ¥133 million (operating profit of ¥37 million in the same period of the previous year).」
Although net sales exceeded plan, operating profit deteriorated from ¥37 million in the same period of the previous year to an operating loss of ¥133 million due to higher material costs, start-up losses on Levorg parts, increased costs including subcontracting fees, and the proprietary products segment falling short of its sales plan. - FY2018-Q1WorsenedAnnual report
「In terms of profit and loss, although net sales exceeded plan, rising material costs and personnel expenses, together with start-up losses on newly ordered products, resulted in an operating loss of ¥36 million (operating profit of ¥5 million in the same period of the previous year).」
While net sales rose 1.5% year on year and exceeded plan, operating profit deteriorated from ¥5 million in the same period of the previous year to an operating loss of ¥36 million due to higher material costs and personnel expenses and start-up losses on newly ordered products. - FY2017AdvancedAnnual report
「As a near-term management target, we will pursue greater management efficiency and profitability to secure an operating margin of at least 2% and build a management structure capable of paying stable dividends.」
The target for a stable revenue structure was quantified as an operating margin of at least 2%. Operating profit for the fiscal year was ¥142 million, resulting in an operating margin of approximately 2.8% on net sales of ¥5,018 million. - FY2017-Q3AdvancedAnnual report
「In terms of profit and loss, efforts to reduce costs through establishing an appropriate staffing structure and thorough budgetary control of major expenses resulted in operating profit of ¥80 million, up 56.1% year on year.」
While net sales declined 1.3% year on year, operating profit rose 56.1% year on year to ¥80 million through cost reductions from establishing an appropriate staffing structure and managing major expenses. - FY2017-Q2AdvancedAnnual report
「In terms of profit and loss, although net sales were below the initial plan, efforts to reduce costs through establishing an appropriate staffing structure and thorough budgetary control of major expenses resulted in operating profit of ¥37 million (operating loss of ¥2 million in the same period of the previous year).」
While net sales declined 4.0% year on year and fell below the initial plan, operating profit improved from a ¥2 million loss in the same period of the previous year to a profit of ¥37 million through cost reductions from establishing an appropriate staffing structure and managing major expenses. - FY2017-Q1AdvancedAnnual report
「In terms of profit and loss, although net sales were below plan, efforts to reduce costs through improved production efficiency and thorough budgetary control of major expenses resulted in operating profit of ¥5 million (operating loss of ¥36 million in the same period of the previous year).」
On a quarterly basis, operating profit improved from a loss in the same period of the previous year to a profit of ¥5 million. Although the achievement of a stable revenue structure was not stated, progress was evident in profit improvement from existing measures. - FY2016First statedAnnual report
「The objective is to build a revenue structure capable of generating stable profits in any changing business environment. To expand new orders in the automotive parts business, it will be important to pursue proactive, strategic sales activities and improve cost competitiveness through greater production efficiency and thorough budgetary control of major expenses.」
Achieving stable earnings is identified as a key challenge in response to changes in the business environment.