Impact on segment profit from higher selling, general and administrative expenses
First written in FY2018-Q1. 10 of 19 entries say "Restated". Latest entry: 2026-10-15.
No other company in this theme has enough history to compare yet.
- 2026-10-15MitigatedRevision of earnings forecasts
「また、販売費及び一般管理費の最適化が進んでいることから、営業利益は前期比 36.4％増の大幅な増益となりました。」
販売費及び一般管理費の最適化の進展が、個別営業利益の増益要因として記載されている。 - FY2026-H1ReframedAnnual report
「Although the impact of the performance-based bonus recorded in the same period of the previous year had ceased, selling, general and administrative expenses increased to ¥5,626 million, up 5.7% year on year, as expenses associated with launching the business of the US subsidiary MANI MEDICAL AMERICA, INC. and expenses related to MMG's organizational reforms continued to increase.」
The factors behind the increase in selling, general and administrative expenses have expanded beyond personnel and marketing expenses to include the costs of launching the US subsidiary and MMG's organizational reforms. Meanwhile, operating profit is increasing. - FY2025WorsenedAnnual report
「Selling, general and administrative expenses increased to ¥11,124 million, up 17.0% year on year, due to a performance-based bonus related to the previous fiscal year's results (¥212 million), expenses associated with strengthening the sales, development and corporate functions, and higher personnel expenses resulting from an increase in domestic headcount. Operating profit declined to ¥8,193 million, down 2.4%.」
The performance-based bonus, expenses for strengthening each function, and the increase in domestic headcount were added to the factors behind the increase in selling, general and administrative expenses, resulting in a 17.0% increase in those expenses and a 2.4% decline in operating profit. - FY2025-H1WorsenedAnnual report
「Selling, general and administrative expenses increased to ¥5,321 million, up 18.3% year on year, due to the recording of a performance-based bonus at headquarters related to the previous fiscal year's results, as well as higher personnel expenses resulting from an increase in headcount. Operating profit declined slightly to ¥4,172 million, down 0.6%.」
It states that the performance-based bonus related to the previous fiscal year's results and higher personnel expenses resulting from the increase in headcount were added to the factors behind the increase in selling, general and administrative expenses, which rose 18.3% year on year, while operating profit fell 0.6%. - FY2024-Q3RestatedAnnual report
「Meanwhile, cost of sales was ¥8,001 million, up 11.2% year on year, due mainly to higher manufacturing costs at overseas subsidiaries and other factors. Selling, general and administrative expenses were ¥7,110 million, up 20.5%, due to higher promotional expenses accompanying the expansion of marketing activities and higher personnel expenses at headquarters, but the increase in sales absorbed the rise in expenses」
It continues to cite higher manufacturing costs at overseas subsidiaries, promotional expenses associated with expanded marketing activities, and higher personnel expenses at headquarters as factors behind the increase in expenses, while explaining that higher sales absorbed the increase. - FY2024-Q2RestatedAnnual report
「Selling, general and administrative expenses increased to ¥4,497 million, up 20.6% year on year, due to higher promotional expenses accompanying the expansion of marketing activities and higher personnel expenses at headquarters. However, operating profit increased to ¥4,197 million, up 21.5%, on higher sales.」
It states that higher promotional expenses associated with expanded marketing activities and higher personnel expenses at headquarters pushed up selling, general and administrative expenses, while operating profit increased on higher sales. - FY2024-Q1RestatedAnnual report
「Meanwhile, cost of sales was ¥2,667 million, up 8.6% year on year, due mainly to higher manufacturing costs at overseas subsidiaries and other factors. Selling, general and administrative expenses were ¥2,224 million, up 17.0%, due to higher promotional expenses accompanying the expansion of marketing activities and higher personnel expenses at headquarters.」
It continues to cite higher manufacturing costs at overseas subsidiaries, as well as higher promotional expenses associated with expanded marketing activities and higher personnel expenses at headquarters, as factors behind the increase in selling, general and administrative expenses. - FY2023RestatedAnnual report
「Segment profit declined from the same period of the previous year due to the increase in selling, general and administrative expenses.」
It states that although sales of dental-related products increased, higher selling, general and administrative expenses weighed on profit. - FY2023-Q3RestatedAnnual report
「Dental-related products increased slightly from the same period of the previous year, despite an increase in selling, general and administrative expenses.」
Higher selling, general and administrative expenses continue to be cited as a factor weighing on profit from dental-related products, but segment profit increased 0.1% year on year. - FY2023-Q2RestatedAnnual report
「Sales increased year on year, supported by solid sales of dental root canal treatment equipment (reamers and files) and dental rotary cutting equipment (diamond burs) in Asia, particularly China and India, as well as a boost to earnings from the weaker yen. However, segment profit declined because selling, general and administrative expenses increased from the previous year.」
For dental-related products, the Company reconfirmed that higher selling, general and administrative expenses were a factor behind the decline in segment profit despite higher sales. - FY2023-Q1RestatedAnnual report
「Sales increased year on year, supported by solid sales of dental restorative materials in Europe and dental root canal treatment equipment (reamers and files) and dental rotary cutting equipment (diamond burs) in Japan. However, segment profit (operating profit) declined due in part to higher selling, general and administrative expenses than in the same period of the previous year.」
For dental-related products, the Company reconfirmed that higher selling, general and administrative expenses were a factor behind the decline in segment profit despite higher sales. - FY2022-Q1RestatedAnnual report
「Although selling, general and administrative expenses increased due in part to strengthened sales activities by group companies, operating profit was ¥1,713 million, up 22.1%, due in part to higher sales and an improved cost-of-sales ratio.」
The Company continues to report higher selling, general and administrative expenses associated with strengthened sales activities by group companies, but operating profit increased due to higher sales and an improved cost-of-sales ratio. - FY2021-Q1MitigatedAnnual report
「Operating profit was ¥1,403 million, up 0.1%, due to a decrease in selling, general and administrative expenses.」
Selling, general and administrative expenses, which had been cited through the previous fiscal year as a factor reducing profit, decreased during the quarter and became a factor behind the increase in operating profit. - FY2020-Q2MaterialisedAnnual report
「Operating profit was ¥2,782 million, down 4.3%. Although the gross profit margin improved after the Company discontinued sales of dental operating microscopes and other products, the increase in selling, general and administrative expenses reduced operating profit.」
The increase in selling, general and administrative expenses has again emerged as a factor reducing operating profit, despite the improvement in the gross profit margin. - FY2019-Q3MitigatedAnnual report
「Operating profit was ¥4,502 million, up 17.5%, due to a decrease in selling, general and administrative expenses associated with the transfer of shares in Schütz Dental GmbH.」
The decrease in selling, general and administrative expenses associated with the transfer of shares in Schütz Dental GmbH continues to be cited as a factor behind the increase in operating profit. - FY2019-Q2MitigatedAnnual report
「Operating profit was ¥2,906 million, up 21.4%, due to an improvement in the cost-of-sales ratio associated with establishing an increased-production structure at the second Phu Yen plant and a decrease in selling, general and administrative expenses associated with the transfer of shares in Schütz Dental GmbH.」
In contrast to the previously reported increase in selling, general and administrative expenses associated with strengthening the sales structure and launching a new plant, the decrease in such expenses associated with the transfer of shares in Schütz Dental GmbH was cited as a factor behind the increase in operating profit. - FY2018RestatedAnnual report
「Operating profit increased by ¥818 million from the previous fiscal year to ¥5,080 million, up 19.2%, as selling, general and administrative expenses increased due in part to stronger new product development, strengthened sales structures in China and India, and higher expenses associated with the launch of a new plant in Vietnam.」
Higher selling, general and administrative expenses associated with new product development, strengthened sales structures and the launch of a new plant continue to be cited as factors affecting performance. - FY2018-Q2RestatedAnnual report
「Despite higher sales, segment profit (operating profit) was ¥659 million, up 4.3%, due to the increase in selling, general and administrative expenses.」
For surgical-related products, higher selling, general and administrative expenses continue to be cited as a factor explaining segment profit. The same point was also noted for dental-related products. - FY2018-Q1First statedAnnual report
「Despite higher sales, segment profit (operating profit) was ¥338 million, up 4.4%, due in part to a decline in sales of high-margin products and an increase in selling, general and administrative expenses.／Despite higher sales, segment profit (operating profit) was ¥417 million, up 13.7%, due in part to higher selling, general and administrative expenses associated with strengthened sales activities.」
For surgical-related products and dental-related products, higher selling, general and administrative expenses were cited as factors explaining segment profit.