Performance Measurement Using Adjusted Operating Profit
First written in FY2021-Q3. 11 of 14 entries say "Restated". Latest entry: FY2026-H1.
5 other companies' latest entry also says "Advanced".
- FY2026-H1AdvancedAnnual report
「Adjusted operating profit is an objective indicator for assessing the extent to which the Group has achieved its management policies, strategies and targets. The Group measures performance using adjusted operating profit and considers it a useful and necessary indicator for evaluating Group performance more effectively.」
The policy of using adjusted operating profit as a performance measurement indicator continued. Adjusted operating profit for the interim period was ¥662.290 million, up from ¥503.572 million in the same period of the previous year. - FY2025AdvancedAnnual report
「Adjusted operating profit for the consolidated fiscal year was ¥928 million, up 32.7% from the previous fiscal year.」
Adjusted operating profit increased from ¥699 million in the previous fiscal year to ¥928 million, indicating an improvement in performance based on the indicator. - FY2025-H1RestatedAnnual report
「Adjusted operating profit is an objective indicator for assessing the extent to which the Group has achieved its management policies, strategies and targets. The Group measures performance using adjusted operating profit and considers it a useful and necessary indicator for evaluating Group performance more effectively. Adjusted operating profit is calculated as “operating profit ± other income and expenses + head-office costs (*)”.」
The policy of using adjusted operating profit as a performance measurement indicator and the calculation formula continued. Adjusted operating profit for the interim consolidated accounting period was ¥503.572 million. - FY2024RestatedAnnual report
「Adjusted operating profit for the consolidated fiscal year was ¥699 million, down 48.7% from the previous fiscal year.」
The policy of using adjusted operating profit as a performance measurement indicator was maintained, with full-year adjusted operating profit of ¥699 million, down 48.7% from the previous fiscal year. - FY2024-Q2RestatedAnnual report
「Adjusted operating profit is an objective indicator for assessing the extent to which the Group has achieved its management policies, strategies and targets. The Group measures performance using adjusted operating profit and considers it a useful and necessary indicator for evaluating Group performance more effectively. Adjusted operating profit is calculated as “operating profit ± other income and expenses + head-office costs (*)”.」
The policy of using adjusted operating profit as a performance measurement indicator and the calculation formula continued. Adjusted operating profit for the six months ended the second quarter was ¥396.825 million. - FY2023RestatedAnnual report
「Adjusted operating profit for the consolidated fiscal year was ¥1,363 million, down 5.2% from the previous fiscal year.」
The policy of using adjusted operating profit as a performance measurement indicator was maintained, with full-year adjusted operating profit of ¥1,363 million, down 5.2% from the previous fiscal year. - FY2023-Q3RestatedAnnual report
「Adjusted operating profit is an objective indicator for assessing the extent to which the Group has achieved its management policies, strategies and targets. The Group measures performance using adjusted operating profit and considers it a useful and necessary indicator for evaluating Group performance more effectively. Adjusted operating profit is calculated as “operating profit ± other income and expenses + head-office costs (*)”.」
The disclosure reiterates the policy of using adjusted operating profit as a performance measurement indicator and the calculation formula, and reports adjusted operating profit of ¥1,122.419 million for the nine months ended the third quarter. - FY2023-Q2RestatedAnnual report
「Adjusted operating profit is an objective indicator for assessing the extent to which the Group has achieved its management policies, strategies and targets. The Group measures performance using adjusted operating profit and considers it a useful and necessary indicator for evaluating Group performance more effectively.」
The disclosure reiterates the policy of using adjusted operating profit as a performance measurement indicator and the calculation formula, and reports adjusted operating profit of ¥796.769 million for the six months ended the second quarter. - FY2023-Q1RestatedAnnual report
「Adjusted operating profit is an objective indicator for assessing the extent to which the Group has achieved its management policies, strategies and targets. The Group measures performance using adjusted operating profit and considers it a useful and necessary indicator for evaluating Group performance more effectively. Adjusted operating profit is calculated as “operating profit ± other income and expenses + head-office costs (*)”.」
The disclosure reiterates the policy of using adjusted operating profit as a performance measurement indicator and the calculation formula, and reports first-quarter adjusted operating profit of ¥663.563 million. - FY2022RestatedAnnual report
「Adjusted operating profit for the consolidated fiscal year was ¥1,438 million, up 7.6% from the previous fiscal year. This was because revenue growth from existing-store growth and contributions from new stores opened since the previous consolidated fiscal year absorbed higher expenses associated with increased advertising and promotion and accelerated new store openings.」
The policy of using adjusted operating profit as a performance measurement indicator was maintained, with full-year adjusted operating profit of ¥1,438 million, up 7.6% from the previous fiscal year. - FY2022-Q3RestatedAnnual report
「Adjusted operating profit is an objective indicator for assessing the extent to which the Group has achieved its management policies, strategies and targets. The Group measures performance using adjusted operating profit and considers it a useful and necessary indicator for evaluating Group performance more effectively. Adjusted operating profit is calculated as “operating profit ± other income and expenses + head-office costs (*)”.」
The disclosure reiterates the policy of using adjusted operating profit as a performance measurement indicator and the calculation formula. Adjusted operating profit for the nine months ended the third quarter was ¥1,219 million, up 3.8% year on year. - FY2022-Q2RestatedAnnual report
「Adjusted operating profit is an objective indicator for assessing the extent to which the Group has achieved its management policies, strategies and targets. The Group measures performance using adjusted operating profit and considers it a useful and necessary indicator for evaluating Group performance more effectively. Adjusted operating profit is calculated as “operating profit ± other income and expenses + head-office costs (*)”.」
The disclosure reiterates the policy of using adjusted operating profit as a performance measurement indicator and specifies the calculation formula. - FY2022-Q1RestatedAnnual report
「Adjusted operating profit is an objective indicator for assessing the extent to which the Group has achieved its management policies, strategies and targets. The Group measures performance using adjusted operating profit and considers it a useful and necessary indicator for evaluating Group performance more effectively.」
The disclosure reiterates adjusted operating profit as a performance measurement indicator and reports adjusted operating profit of ¥608.738 million for the quarter. - FY2021-Q3First statedAnnual report
「Adjusted operating profit is an objective indicator for assessing the extent to which the Group has achieved its management policies, strategies and targets. The Group measures performance using adjusted operating profit and considers it a useful and necessary indicator for evaluating Group performance more effectively.」
Adjusted operating profit is positioned as a KPI for assessing achievement of the Group's management policies, strategies and targets.