Managing growth through financial and business KPIs
First written in FY2024. 4 of 7 entries say "Advanced", first in 2026-05-15. Latest entry: 2026-11-13.
The whole theme swung hardest in 2021: 1 of 9 companies on the "Worse" side.
5 other companies' latest entry also says "Reframed".
- FY2026AdvancedAnnual report
「Key metrics: Revenue (¥ thousand) 7,820,013; Gross profit (¥ thousand) 2,674,561; EBITDA (¥ thousand) 213,202; OPEX ratio (%) 31.5; Active users (users) 4,905; ARPU (¥) 110,883」
Revenue, gross profit, EBITDA, active users and ARPU increased year on year, while the OPEX ratio declined to 31.5%. - 2026-05-15AdvancedEarnings presentation
「企業価値創造は売上総利益、OPEX比率、EBITDAで評価し、事業成長はBtoBコマースのアクティブユーザーとARPUで評価」
財務KPIと事業KPIを用いた成長管理について、企業価値創造との関係を含む説明が具体化している。 - FY2025RestatedAnnual report
「Our group regards revenue, gross profit, EBITDA and the OPEX ratio as important financial KPIs for assessing progress toward management policies, strategies and objectives, and regards the number of active users and ARPU for the BtoB commerce service as important business KPIs for management strategy.」
The framework for managing growth by combining financial and business KPIs continues. Results for the fiscal year ended March 2025 were also disclosed for revenue, gross profit, EBITDA, the OPEX ratio, active users and ARPU. - FY2024First statedAnnual report
「Our group regards revenue, gross profit, EBITDA and the OPEX ratio as important financial KPIs for assessing progress toward management policies, strategies and objectives, and regards the number of active users and ARPU for the BtoB commerce service as important business KPIs for management strategy.」
A framework combining financial and business KPIs to assess progress toward the management strategy was explicitly disclosed for the first time.