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Celm (7367) · PolicyAdvancedLatest Earnings (2026-08-13): "Cited as achieved"

Focus on Operating Profit Before Goodwill Amortization

First written in FY2021. 8 of 19 entries say "Restated". Latest entry: 2026-08-13.

19entries
6years
4from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021 – FY2023AdvancedFY2024-Q3 – FY2026-H12021: 320212022: 420222023: 320232024: 320242025: 120252026: 52026
Same theme, other companies
Disclosure of operating profit before amortization of goodwill and other itemsA theme 2 companies write about · 0 as a headwind · 1 as a tailwind

0 other companies' latest entry also says "Cited as achieved".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  2. FY2026AdvancedAnnual report

    「Consolidated EBITDA, which is used as this indicator, was ¥1,664.868 million, up 16.7% from the previous consolidated fiscal year. By sharing an appropriate measure of profitability with investors, we aim to enhance corporate value over the medium to long term.」

    The company continued to use consolidated EBITDA under the definition that includes share-based compensation expense as an important indicator and disclosed EBITDA of ¥1,664.868 million, up 16.7% from the previous fiscal year.
  4. FY2026-H1AdvancedAnnual report

    「As a result, consolidated results for the six months ended 30 September were revenue of ¥5,031.222 million, up 42.0% year on year; EBITDA (operating profit + depreciation and amortisation + goodwill amortisation + share-based compensation expense) of ¥960.213 million, up 51.2%; operating profit of ¥710.786 million, up 46.9%; ordinary profit of ¥687.205 million, up 46.0%; and interim net income attributable to owners of the parent of ¥396.907 million, up 34.4%.」

    The company continued to disclose EBITDA under the definition that includes share-based compensation expense as a management indicator, reporting interim EBITDA of ¥960.213 million, up 51.2% year on year.
  5. FY2025-H1AdvancedAnnual report

    「As a result, consolidated results for the six months ended 30 September were revenue of ¥3,542.285 million, up 3.3% year on year; EBITDA (operating profit + depreciation and amortisation + goodwill amortisation + share-based compensation expense) of ¥635.118 million, up 5.0%; operating profit of ¥483.717 million, down 3.8%; ordinary profit of ¥470.759 million, down 3.8%; and interim net income attributable to owners of the parent of ¥295.370 million, up 1.8%.」

    The company continued to disclose EBITDA under the definition that includes share-based compensation expense as an important indicator, reporting interim EBITDA of ¥635.118 million, up 5.0% year on year.
  6. FY2024AdvancedAnnual report

    「Consolidated EBITDA, which is used as this indicator, was ¥1,317.182 million, up 13.9% from the previous consolidated fiscal year. By sharing an appropriate measure of profitability with investors, we aim to enhance corporate value over the medium to long term.」

    The company continued to use consolidated EBITDA as an important indicator, with actual EBITDA of ¥1,317.182 million, up 13.9% from the previous fiscal year.
  7. FY2024-Q3AdvancedAnnual report

    「Revenue was ¥5,687.682 million, up 4.0% year on year; EBITDA (operating profit + depreciation and amortisation + goodwill amortisation + share-based compensation expense) was ¥1,131.743 million, up 10.9%; operating profit was ¥962.070 million, up 11.8%; ordinary profit was ¥949.944 million, up 12.1%; and net income attributable to owners of the parent was ¥598.941 million, up 15.9%.」

    The company disclosed EBITDA under the definition that includes share-based compensation expense, reporting actual EBITDA of ¥1,131.743 million for the nine months ended 31 December of the eighth fiscal year, up 10.9% year on year.
  8. FY2024-Q2ReframedAnnual report

    「Revenue was ¥3,430.747 million, up 5.1% year on year; EBITDA (operating profit + depreciation and amortisation + goodwill amortisation + share-based compensation expense) was ¥604.955 million, up 1.0%; operating profit was ¥502.715 million, up 2.2%; ordinary profit was ¥489.533 million, up 1.9%; and net income attributable to owners of the parent was ¥290.190 million, up 7.5%.」

    Share-based compensation expense was added to the items previously included in the EBITDA definition, changing how the indicator is calculated.
  9. FY2023RestatedAnnual report

    「Consolidated EBITDA, which is used as this indicator, was ¥1,156.765 million, up 22.3% from the previous consolidated fiscal year. By sharing an appropriate measure of profitability with investors, we aim to enhance corporate value over the medium to long term.」

    The company continued to use consolidated EBITDA adjusted for the impact of goodwill amortisation as an important management indicator and disclosed actual results for the fiscal year.
  10. FY2023-Q3RestatedAnnual report

    「As a result, consolidated results for the nine months ended 31 December were revenue of ¥5,470.153 million, up 13.7% year on year; EBITDA (operating profit + depreciation and amortisation + goodwill amortisation) of ¥1,020.276 million, up 17.4%; operating profit of ¥860.354 million, up 21.3%; and ordinary profit of ¥847.178 million, up 25.0%.」

    The company continued to disclose EBITDA, including goodwill amortisation, as a performance indicator and reported actual EBITDA for the nine months ended 31 December of the seventh fiscal year.
  11. FY2023-Q2RestatedAnnual report

    「Revenue was ¥3,264.034 million, up 12.1% year on year; EBITDA (operating profit + depreciation and amortisation + goodwill amortisation) was ¥598.863 million, up 7.2%; operating profit was ¥492.111 million, up 8.7%; ordinary profit was ¥480.258 million, up 10.5%; and net income attributable to owners of the parent was ¥269.868 million, up 11.5%.」

    The company continued to disclose EBITDA, including goodwill amortisation, as a performance indicator and reported EBITDA of ¥598.863 million for the six months ended 30 September of the seventh fiscal year.
  12. FY2023-Q1RestatedAnnual report

    「EBITDA (operating profit + depreciation and amortisation + goodwill amortisation) of ¥253.361 million, up 10.2% year on year」

    The company continued to disclose EBITDA adjusted for the impact of goodwill amortisation as a performance indicator and reported actual EBITDA of ¥253.361 million for the first quarter of the seventh fiscal year.
  13. FY2022RestatedAnnual report

    「Consolidated EBITDA, which is used as this indicator, was ¥945.504 million, up 73.0% from the previous consolidated fiscal year. By sharing an appropriate measure of profitability with investors, we aim to enhance corporate value over the medium to long term.」

    The company continued to use consolidated EBITDA adjusted for the impact of goodwill amortisation as an important indicator and disclosed actual EBITDA of ¥945.504 million for the fiscal year.
  14. FY2022-Q3RestatedAnnual report

    「As a result, consolidated results for the nine months ended 31 December were revenue of ¥4,812.509 million, up 47.0% year on year; EBITDA (operating profit + depreciation and amortisation + goodwill amortisation) of ¥869.094 million, up 101.8%; operating profit of ¥709.341 million, up 164.6%; ordinary profit of ¥677.482 million, up 149.0%; and net income attributable to owners of the parent of ¥374.494 million, up 193.9%.」

    The company continued to disclose EBITDA, including goodwill amortisation, as a performance indicator and reported EBITDA of ¥869.094 million for the nine months ended 31 December.
  15. FY2022-Q2RestatedAnnual report

    「As a result, consolidated results for the six months ended 30 September were revenue of ¥2,912.776 million, EBITDA (operating profit + depreciation and amortisation + goodwill amortisation) of ¥558.395 million, operating profit of ¥452.580 million, ordinary profit of ¥434.674 million and net income attributable to owners of the parent of ¥242.049 million.」

    The company continued to disclose EBITDA, including goodwill amortisation, as a performance indicator and reported EBITDA of ¥558.395 million for the six months ended 30 September.
  16. FY2022-Q1RestatedAnnual report

    「As a result, consolidated results for the first quarter were revenue of ¥1,265.008 million, EBITDA (operating profit + depreciation and amortisation + goodwill amortisation) of ¥229.971 million, operating profit of ¥177.082 million, ordinary profit of ¥159.894 million and net income attributable to owners of the parent of ¥93.889 million.」

    The company disclosed EBITDA of ¥229.971 million for the first quarter as a profit measure before goodwill amortisation.
  17. FY2021First statedAnnual report

    「Because our group incurs substantial goodwill amortisation over an extended period, we consider operating profit before amortisation of goodwill to be an important management indicator.」

    Operating profit before amortisation of goodwill for the fiscal year ended March 2021 was stated as ¥517.511 million.
Moved together

"Strong performance in the first quarter of the sixth fiscal year, driven by the shift to online operations and sales development" moved the same way as this thread, in the same document, in 5 of its 19 moves.

555333★123456
  1. ★This thread
  2. 1Strong performance in the first quarter of the sixth fiscal year, driven by the shift to online operations and sales development5×
  3. 2Flexible Capital Policy through Share Repurchases5×
  4. 3Data-driven talent and organizational development support through the acquisition of Caliper Japan5×
  5. 4Shareholder Returns Balancing Financial Position and Growth Investment3×
  6. 5First-Career Development and Young Talent Management3×
  7. 6Creating New Businesses and Markets through Strategic Investment, Including M&A3×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Celm yet. It last moved in the Earnings of 2026-08-13: "Cited as achieved".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Focus on Operating Profit Before Goodwill Amortization | CELM,Inc. (7367) | Komori