Efficient Use of Selling, General and Administrative Expenses
First written in FY2017-Q1. 16 of 32 entries say "Advanced", first in FY2019. Latest entry: 2026-08-07.
- FY2026AdvancedAnnual report
「Operating profit increased 2.2% year on year to ¥10,236 million. Although we incurred higher investment costs for future growth, including preparations for the new plant and wage increases for employees, as well as amortization of goodwill arising from additional consideration under the earn-out clause related to the acquisition of shares in 板橋貿易株式会社, we appropriately controlled selling, general and administrative expenses.」
Despite higher investment costs for the new plant, wage increases and other measures, operating profit rose 2.2% year on year through the appropriate control of selling, general and administrative expenses. - 2026-05-13AdvancedEarnings forecast revision
「Operating profit increased 2.2% year on year to ¥10,236 million. Although we incurred higher investment costs for future growth, including preparations for the new plant and wage increases for employees, as well as amortization of goodwill arising from additional consideration under the earn-out clause related to the acquisition of shares in 板橋貿易株式会社, we appropriately controlled selling, general and administrative expenses.」
Operating profit increased year on year because selling, general and administrative expenses were controlled despite higher growth investment and goodwill amortization. - FY2026-H1Interim profit decline due to growth investments and wage increasesAnnual report
「Operating profit was ¥5,168 million, down 5.8% from the same period a year earlier, due to higher investment costs for preparations to start operations at the new plant and wage increases for employees aimed at future growth.」
The company explained that interim operating profit was weighed down by preparations to start operations at the new plant, wage increases and higher investment costs for future growth, rather than benefiting from the efficient use of selling, general and administrative expenses. - FY2025AdvancedAnnual report
「Operating profit was ¥10,051 million, up 12.3% year on year, despite higher investment costs for preparations to start operations at the new plant, intensified new-product development and wage increases for employees, as well as costs associated with the start of operations at the global logistics center, due to the appropriate use of selling, general and administrative expenses.」
Despite higher growth-investment costs, the appropriate use of selling, general and administrative expenses resulted in operating profit of ¥10,051 million, up 12.3% year on year. - FY2024Profit pressure from growth investments and costs related to price revisionsAnnual report
「Operating profit was ¥8,951 million, down 25.8% year on year, due mainly to higher investment costs for preparations to start operations at the new plant, intensified new-product development and strengthening the sales organization, including additional staffing globally, as well as temporary costs related to domestic price revisions.」
The company explained that operating profit was weighed down by investments in the new plant, new products and the global sales organization, as well as costs related to domestic price revisions, rather than benefiting from more efficient selling, general and administrative expenses. - FY2024-Q3RestatedAnnual report
「Operating income was ¥7,529 million, down 28.9% year on year, due to increased investment expenses for preparations to commence operations at a new plant, the strengthening of new-product development and the enhancement of the sales structure, including the reinforcement of personnel globally.」
Investment costs for the new plant, new products and global sales organization continue to weigh on profit. The company says these investments are intended to support Vision2030 and strengthen its long-term competitiveness. - FY2024-Q2RestatedAnnual report
「Operating income was ¥5,253 million, down 23.5% year on year, due to increased investment expenses for preparations to commence operations at a new plant, the strengthening of new-product development and the enhancement of the sales structure. The increase in these investment expenses was in line with the plan and is intended to contribute to achieving the Group’s “Vision2030” and strengthening its long-term competitiveness.」
Investment expenses for the new plant, new products and the sales structure increased as planned, resulting in a 23.5% year-on-year decline in operating income, but the disclosure explains that the investments are intended to achieve Vision2030 and strengthen long-term competitiveness. - FY2024-Q1Profit pressured by higher growth-investment expensesAnnual report
「Operating income was ¥2,617 million, down 23.6% year on year, due to higher cost of sales resulting from soaring energy prices, particularly electricity costs, and increased investment expenses for preparations to commence operations at a new plant, the strengthening of new-product development and the enhancement of the sales structure.」
The disclosure explains that operating income was pressured not by more efficient SG&A expenses but by higher energy prices and increased investment expenses for the new plant, new products and the sales structure. - FY2023AdvancedAnnual report
「Operating income was ¥12,062 million, up 21.1% from the previous fiscal year, due to higher net sales and efficient use of selling, general and administrative expenses.」
The disclosure reports operating income of ¥12,062 million, up 21.1% from the previous fiscal year, with efficient use of SG&A expenses cited as one of the factors. - FY2023-Q3AdvancedAnnual report
「Operating income was ¥10,585 million, up 31.7% year on year, and ordinary income was ¥10,411 million, up 28.6% year on year, due to higher net sales and efficient use of selling, general and administrative expenses.」
The disclosure reports operating income of ¥10,585 million, up 31.7% year on year, with efficient use of SG&A expenses cited as one of the factors. - FY2023-Q2AdvancedAnnual report
「Net sales were ¥54,129 million, up 11.8% year on year, due to the recovery of economic conditions overseas and in Japan, steady sales to China and foreign-exchange effects. Operating income was ¥6,870 million, up 35.8% year on year, due to higher net sales and efficient use of selling, general and administrative expenses.」
The disclosure cites efficient use of selling, general and administrative expenses as one of the factors behind operating income of ¥6,870 million, up 35.8% year on year. - FY2023-Q1AdvancedAnnual report
「Operating income was ¥3,428 million, up 34.4% year on year, and ordinary income was ¥3,306 million, up 27.7% year on year, due to higher net sales and efficient use of selling, general and administrative expenses.」
The disclosure reports operating income of ¥3,428 million, up 34.4% year on year, with efficient use of SG&A expenses cited as one of the factors. - FY2022RestatedAnnual report
「At its stores, the company conducted membership campaigns for SMART TOUCH 1DAY and multifocal contact lenses while working to carry out sales-promotion activities efficiently.」
The company continues its policy of operating sales-promotion activities efficiently. - FY2021AdvancedAnnual report
「As selling, general and administrative expenses were used more efficiently than in the previous fiscal year, operating income was ¥8,106 million, up 15.3% year on year.」
The disclosure reports that SG&A expenses were used more efficiently than in the previous fiscal year, resulting in a 15.3% year-on-year increase in operating income. - FY2021-Q3AdvancedAnnual report
「As selling, general and administrative expenses were used more efficiently than during the first nine months of the previous corresponding period, operating income was ¥6,914 million, up 13.8% year on year, and ordinary income was ¥7,203 million, up 20.2% year on year.」
The disclosure reports that efficient use of selling, general and administrative expenses resulted in operating income up 13.8% year on year and ordinary income up 20.2%. - FY2021-Q1AdvancedAnnual report
「Although the ratio of cost of sales to net sales increased, operating income was ¥1,985 million, up 6.6% year on year, due to a reduction in the ratio of selling, general and administrative expenses.」
Although net sales declined 4.1% year on year, operating income was ¥1,985 million, up 6.6% year on year, due to the lower SG&A ratio. - FY2020-Q3AdvancedAnnual report
「Although research and development expenses increased, the timing of advertising and sales-promotion spending was reviewed to improve efficiency. As a result, operating income was ¥6,075 million, up 35.8% year on year, and ordinary income was ¥5,994 million, up 35.7% year on year.」
The timing of advertising and sales-promotion spending was reviewed, resulting in operating income of ¥6,075 million, up 35.8% year on year, demonstrating the effects of efficiency measures. - FY2020-Q2AdvancedAnnual report
「As costs were contained by reviewing the budget allocation for advertising and sales-promotion expenses, operating income was ¥4,558 million, up 56.0% year on year, and ordinary income was ¥4,564 million, up 57.5% year on year.」
The disclosure shows a specific efficiency improvement: budget allocations for advertising and sales-promotion expenses were reviewed to contain costs, resulting in a 56.0% year-on-year increase in operating income. - FY2020-Q1AdvancedAnnual report
「Operating income was ¥1,862 million, up 46.3% year on year, and ordinary income was ¥1,893 million, up 51.7% year on year, due to reductions in the cost ratio and the ratio of selling, general and administrative expenses.」
The disclosure explains that reductions in the cost ratio and the SG&A ratio led to operating income of ¥1,862 million, up 46.3% year on year, demonstrating measurable progress in efficiency. - FY2019AdvancedAnnual report
「Although the ratio of cost of sales to net sales increased year on year, operating income rose 26.8% year on year to ¥5,571 million because the ratio of selling, general and administrative expenses declined year on year.」
Although the cost-of-sales ratio increased, the SG&A ratio declined year on year, resulting in a 26.8% increase in operating income. The disclosure shows a measurable improvement from more efficient use of SG&A expenses. - FY2019-Q3RestatedAnnual report
「As a result of efforts to use selling, general and administrative expenses efficiently, operating income was ¥4,472 million, up 4.5% year on year.」
The disclosure reiterates the company’s efforts to use selling, general and administrative expenses efficiently and reports operating income up 4.5% year on year. It also explains that the segments incurred sales-promotion and personnel expenses to support future sales expansion. - FY2019-Q2SoftenedAnnual report
「Segment profit declined from the previous corresponding period due to spending on sales promotions aimed at increasing sales of daily disposable contact lenses and spending on personnel and sales promotions aimed at expanding the overseas business.」
Rather than efficient use of selling, general and administrative expenses, the disclosure explains that spending on sales promotions and personnel to support growth in daily disposable lenses and the overseas business led to a decline in segment profit. - FY2019-Q1SoftenedAnnual report
「Operating income was ¥1,272 million, down 3.3% year on year, due to a higher cost ratio and increased selling, general and administrative expenses. Ordinary income was ¥1,247 million, down 14.7% year on year.」
The disclosure has shifted from explicitly citing the efficient use of selling, general and administrative expenses as a measure, and instead identifies the higher cost ratio and increased SG&A expenses as factors behind the decline in profit. - FY2018-Q3RestatedAnnual report
「As a result of efforts to use selling, general and administrative expenses efficiently, operating income was ¥4,278 million, up 25.2% year on year, and ordinary income was ¥4,496 million, up 38.0% year on year.」
The disclosure reiterates the company’s efforts to use selling, general and administrative expenses efficiently and reports operating income and ordinary income for the first nine months, together with their year-on-year changes. - FY2018-Q2RestatedAnnual report
「As a result of efforts to use selling, general and administrative expenses efficiently, operating income was ¥3,060 million, up 43.4% year on year, and ordinary income was ¥3,255 million, up 60.3% year on year.」
The disclosure reiterates the company’s efforts to use selling, general and administrative expenses efficiently and reports the resulting increases in operating income and ordinary income. - FY2018-Q1RestatedAnnual report
「As a result of efforts to use selling, general and administrative expenses efficiently, operating income was ¥1,316 million, up 17.3% year on year, and ordinary income was ¥1,462 million, up 41.3% year on year.」
The disclosure reiterates the company’s efforts to use selling, general and administrative expenses efficiently and reports year-on-year increases in operating income and ordinary income. - FY2017SoftenedAnnual report
「As a result of these initiatives and the growth in Melsplan sales, net sales for the fiscal year under review were ¥72,052 million, up 7.0% from the previous consolidated fiscal year. Operating income was ¥3,910 million, up 13.1%, as the ratios of cost of sales and selling, general and administrative expenses to net sales remained at approximately the same levels as in the previous fiscal year.」
The wording regarding efficient use of selling, general and administrative expenses is absent, and the company explains that the ratios of cost of sales and SG&A expenses remained at approximately the same levels as in the previous fiscal year. The efficiency measures are less explicit. - FY2017-Q3SoftenedAnnual report
「Under these conditions, the Group’s operating performance for the first nine months of the fiscal year under review included net sales of ¥53,266 million, up 6.6% year on year, mainly due to higher sales of the Melsplan service. Due to higher advertising expenses, operating income was ¥3,418 million, down 0.8% year on year, and ordinary income was ¥3,259 million, down 4.5% year on year.」
The previous reference to measures to reduce manufacturing costs is absent, and this time the explanation focuses solely on the pressure on profit from higher advertising expenses. - FY2017-Q2Cost savings offset by higher advertising expensesAnnual report
「Although the company implemented measures to reduce the cost of manufacturing, higher advertising expenses resulted in operating income of ¥2,133 million, down 7.6% year on year, and ordinary income of ¥2,031 million, down 12.3% year on year.」
Regarding cost efficiency, the disclosure explains that measures to reduce manufacturing costs were implemented, but higher advertising expenses weighed on profit, marking a change from the previous explanation that profit increased due to more efficient SG&A expenses. - FY2017-Q1First statedAnnual report
「As a result of efforts to use selling, general and administrative expenses efficiently, operating income was ¥1,122 million, up 30.8% year on year, and ordinary income was ¥1,035 million, up 14.5% year on year.」
The company worked to use selling, general and administrative expenses efficiently and reported operating income and ordinary income for the first quarter, together with their year-on-year changes.