Managing annual transaction volume and the unpaid rate as key management indicators
First written in FY2022. 8 of 12 entries say "Restated". Latest entry: FY2026.
No other company in this theme has enough history to compare yet.
- FY2026RestatedAnnual report
「The group has identified annual transaction value and the non-payment rate among purchasers as objective indicators for assessing progress toward its management objectives.」
The company continues to use GMV and the non-payment rate among purchasers as indicators for assessing progress toward its management objectives. - FY2025RestatedAnnual report
「The group has identified annual transaction value and the non-payment rate among purchasers as objective indicators for assessing progress toward its management objectives.」
The company continues to monitor and disclose GMV and the non-payment rate among purchasers as key indicators for assessing progress toward its management objectives. - FY2025-H1RestatedAnnual report
「We additionally disclose non-GAAP metrics that are not prescribed under the International Financial Reporting Standards, the accounting standards we apply, because we believe they are useful to investors in evaluating the performance of our group.」
The company continues to disclose performance using non-GAAP indicators including GMV, billing-related expenses, bad debt-related expenses, gross profit and EBITDA. - FY2024-Q3RestatedAnnual report
「We additionally disclose non-GAAP metrics that are not prescribed under the International Financial Reporting Standards, the accounting standards we apply, because we believe they are useful to investors in evaluating the performance of our group.」
The company continues to disclose performance using non-GAAP indicators including GMV, billing-related expenses, bad debt-related expenses, gross profit and EBITDA. - FY2024-Q2RestatedAnnual report
「We additionally disclose non-GAAP metrics that are not prescribed under the International Financial Reporting Standards, the accounting standards we apply, because we believe they are useful to investors in evaluating the performance of our group.」
The company continues to disclose performance using non-GAAP indicators including GMV, billing-related expenses, bad debt-related expenses, gross profit and EBITDA. - FY2024-Q1atone Performance Indicators Disclosed SeparatelyAnnual report
「As atone's GMV came to account for a certain proportion of BtoC services, the company began disclosing atone separately from the current fiscal year.」
While continuing its previous non-GAAP indicator disclosures, the company began disclosing atone's GMV, operating revenue and gross profit separately after atone's GMV reached a certain proportion of BtoC services. - FY2023-Q3RestatedAnnual report
「We additionally disclose non-GAAP metrics that are not prescribed under the International Financial Reporting Standards, the accounting standards we apply, because we believe they are useful to investors in evaluating the performance of our group.」
The company continues to disclose non-GAAP indicators including GMV, billing-related expenses, bad debt-related expenses, gross profit, EBITDA, adjusted EBITDA and marketing expenses. - FY2023-Q2RestatedAnnual report
「We additionally disclose non-GAAP metrics that are not prescribed under the International Financial Reporting Standards, the accounting standards we apply, because we believe they are useful to investors in evaluating the performance of our group.」
The company continues to disclose non-GAAP indicators including GMV, billing-related expenses, bad debt-related expenses, gross profit, EBITDA, adjusted EBITDA and marketing expenses. - FY2023-Q1Expanded Scope of Performance Indicator DisclosuresAnnual report
「We additionally disclose non-GAAP metrics that are not prescribed under the International Financial Reporting Standards, the accounting standards we apply, because we believe they are useful to investors in evaluating the performance of our group.」
In addition to GMV, the company has expanded the range of non-GAAP indicators disclosed for performance evaluation, including gross profit, EBITDA, adjusted EBITDA, billing-related expenses, bad debt-related expenses and marketing expenses. - FY2022First statedAnnual report
「The group has identified annual transaction value and the non-payment rate among purchasers as objective indicators for assessing progress toward its management objectives.」
The company positions annual transaction value, which relates to revenue recognition, and the non-payment rate among purchasers, which relates to collections, as objective management indicators.