Profit Margin on Sales, Return on Assets, and Improvements in Profit and Cash Flow
First written in FY2017. 7 of 13 entries say "Advanced", first in FY2022-Q3. Latest entry: FY2026.
The whole theme swung hardest in 2019: 6 of 35 companies on the "Worse" side.
2 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「In the consolidated fiscal year, all of the above indicators exceeded their targets.」
The operating margin was 8.3% against a target of 4.0%, ROA was 8.2% against 5.0%, the equity ratio was 63.4% against 60.0%, and overseas sales as a percentage of total sales were 32.8% against 20.0%, meaning that all 4 indicators met their targets. - FY2026-H1AdvancedAnnual report
「Cash flows from operating activities resulted in a cash increase of ¥1,546 million (a cash increase of ¥54 million in the previous year).」
The cash flow emphasized by the company improved substantially, with cash flow from operating activities rising from ¥54 million in the previous year to ¥1,546 million. However, earnings were below the previous year. - FY2025-H1AdvancedAnnual report
「For the interim consolidated accounting period, net sales were ¥15,177 million (up 16.5% year on year), operating profit was ¥1,371 million (up 83.8%), and ordinary profit was ¥1,486 million (up 82.5%).」
Among the earnings figures emphasized to enhance corporate value, operating profit and ordinary profit were substantially higher than in the previous year. However, cash flows from operating activities declined from ¥1,038.85 million in the previous year to ¥54.05 million. - FY2024-Q3AdvancedAnnual report
「For the third-quarter consolidated cumulative period, net sales were ¥20,114 million (up 8.1% year on year), operating profit was ¥1,282 million (up 132.2%), and ordinary profit was ¥1,409 million (up 104.0%).」
Among the earnings figures emphasized to enhance corporate value, operating profit and ordinary profit were substantially higher than in the same quarter of the previous year. - FY2024-Q2AdvancedAnnual report
「Cash flows from operating activities resulted in a cash increase of ¥1,038 million (a cash decrease of ¥976 million in the same quarter of the previous year).」
Cash flow turned from a cash decrease of ¥976.286 million in the same quarter of the previous year to a cash increase of ¥1,038.852 million, indicating an improvement in the emphasized cash flow. - FY2024-Q1AdvancedAnnual report
「As a result, for the first quarter of the fiscal year, on a consolidated cumulative basis, net sales were ¥6,485 million, up 7.2% year on year, operating income was ¥302 million, up 66.2%, and ordinary income was ¥328 million, up 47.9%, but net income attributable to owners of the parent was ¥88 million, down 51.2%, due to the recognition of a ¥320 million loss on the revision of the retirement benefit plan.」
Of the key earnings indicators, operating profit and ordinary profit exceeded those of the same quarter of the previous year. However, profit attributable to owners of the parent declined due to a loss on the revision of the retirement benefit plan. - FY2023-Q3WorsenedAnnual report
「For the first nine months of the fiscal year, on a consolidated cumulative basis, net sales were ¥18,606 million, up 9.2% year on year, operating income was ¥552 million, down 15.4%, ordinary income was ¥690 million, down 11.9%, and quarterly net income attributable to owners of the parent was ¥554 million, down 15.5%.」
Although net sales increased, the emphasized earnings figures declined, indicating deterioration during the quarter against the target of prioritizing earnings improvement. - FY2023-Q2WorsenedAnnual report
「Cash flows from operating activities resulted in a cash decrease of ¥976 million (a cash decrease of ¥483 million in the same quarter of the previous year).」
Although the company emphasizes improving earnings and cash flow, the cash decrease from operating activities widened from ¥483 million in the same quarter of the previous year to ¥976 million. - FY2023-Q1WorsenedAnnual report
「As a result, net sales increased, primarily because sales in the Food Materials business grew substantially against a backdrop of the sharp depreciation of the yen and surging raw material prices. However, earnings declined because of higher costs of products and merchandise handled.」
Although net sales increased, earnings declined because the depreciation of the yen and higher raw material prices drove up product and merchandise costs, indicating deterioration during the quarter against the target of prioritizing earnings improvement. - FY2022-Q3AdvancedAnnual report
「As a result, for the first nine months of the fiscal year, on a consolidated cumulative basis, net sales were ¥17,033 million, up 23.0% year on year, operating income was ¥653 million, up 829.1%, ordinary income was ¥784 million, up 596.6%, and quarterly net income attributable to owners of the parent was ¥656 million, up 165.3%.」
Among the earnings figures emphasized by the company, operating profit, ordinary profit and profit attributable to owners of the parent for the quarter exceeded those of the same quarter of the previous year, indicating an improvement in earnings. - FY2017First statedAnnual report
「The Group recognizes the continued enhancement of corporate value as its most important management issue. While emphasizing business and capital efficiency metrics such as net profit margin and return on assets, it has identified increases in operating profit and other earnings and the generation of cash flow as important management indicators.」
To achieve sustained growth in corporate value, the company identifies net profit margin, return on assets, earnings and cash flow as key management indicators.