Comprehensive Review of Selling, General and Administrative Expenses
First written in FY2021-Q1. 2 of 7 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 10 of 32 companies on the "Worse" side.
1 other company's latest entry also says "Dropped".
- FY2025DroppedAnnual reportThe analysis of operating results for the current fiscal year contains no identified discussion of broad-based reviews or cost-reduction measures for selling, general and administrative expenses.
- FY2023-Q2RestatedAnnual report
「On the cost side, personnel expenses and outsourcing costs related to strengthening the internal organisation increased, as in the previous fiscal year, while selling, general and administrative expenses remained at roughly the previous fiscal year’s level due to reductions in expenses such as insurance premiums and professional fees.」
Cost reductions have kept SG&A expenses at approximately the previous fiscal year's level, despite increases in personnel and outsourcing costs related to strengthening the internal structure. - FY2023-Q1Containing the increase in SG&A expensesAnnual report
「On the cost side, development costs related to new businesses increased, as in the previous fiscal year, while selling, general and administrative expenses remained at roughly the previous fiscal year’s level due to reductions in expenses such as insurance premiums and professional fees.」
Following the increase in SG&A expenses in the previous fiscal year, insurance premiums, fees and other costs have been reduced to keep expenses at approximately the previous fiscal year's level. - FY2022Shift from a decline to an increase in SG&A expensesAnnual report
「Selling, general and administrative expenses were ¥274.126 million, up 14.4% year on year. This was mainly due to higher personnel expenses associated with an increase in back-office staff to strengthen internal management structures, and higher outsourcing expenses for creating new businesses, partly offset by a decline in executive compensation.」
SG&A expenses shifted from the previous review and reduction trend to a 14.4% increase due to additional back-office staff and costs for creating new businesses. - FY2021-Q3RestatedAnnual report
「On the cost side, cost of sales increased due to higher personnel expenses for strengthening development, while selling, general and administrative expenses decreased as a result of comprehensive reviews and efforts to reduce costs.」
Continues to describe the comprehensive review of SG&A expenses and cost-reduction efforts. - FY2021-Q2AdvancedAnnual report
「On the cost side, cost of sales increased due to higher personnel expenses for strengthening development, while selling, general and administrative expenses decreased following a comprehensive review.」
The comprehensive review of SG&A expenses resulted in a decline from ¥139.963 million in the same period of the previous year to ¥116.590 million in the cumulative second quarter. - FY2021-Q1First statedAnnual report
「On the cost side, cost of sales increased due to higher personnel expenses for strengthening development, while selling, general and administrative expenses decreased following a comprehensive review.」
Describes specific cost-control measures for a comprehensive review of SG&A expenses.