Management Control Using EBITDA, CAPEX, ROE and KPIs
First written in FY2017. 1 of 13 entries say "Reframed", first in 2026-10-14. Latest entry: 2026-10-14.
The whole theme swung hardest in 2021: 1 of 9 companies on the "Worse" side.
5 other companies' latest entry also says "Reframed".
- 2026-10-14ReframedEarnings presentation
「Starting with the fiscal year ending August 2027, the disclosed measure of business earnings will change from “operating profit” to “EBITDA”」
The Company announced a policy to change the primary disclosed measure of business earnings from operating profit to EBITDA from the fiscal year ending August 2027 onward. - FY2026-H1Update of capital expenditures for the first halfAnnual report
「This was mainly due to a ¥7,125 million decrease in cash from the acquisition of property, plant and equipment and a ¥4,044 million decrease from the acquisition of intangible assets, among other factors.」
Investing activities during the six months ended the first half included expenditures of ¥7,125 million for the acquisition of property, plant and equipment and ¥4,044 million for the acquisition of intangible assets. - FY2025Update to full-year capital expenditureAnnual report
「As a result, the total was ¥15,984 million, excluding construction in progress.」
Capital expenditures for the fiscal year totaled ¥15,984 million, with investments in store and facility solutions, content distribution, and the financial, real estate and global businesses, among others. - FY2024Update to full-year capital expenditureAnnual report
「As a result, the total was ¥10,828 million, excluding construction in progress.」
Capital expenditures for the fiscal year totaled ¥10,828 million, including ¥8,181 million invested in the store services business and ¥1,805 million in the content distribution business, among others. - FY2024-Q2Update on capital expenditures for the six months ended the second quarterAnnual report
「Cash used in investing activities during the six months ended the second quarter was ¥4,483 million, compared with ¥4,836 million in the same period of the previous year. This was mainly due to a ¥2,598 million decrease in cash from the acquisition of property, plant and equipment and a ¥1,685 million decrease from the acquisition of intangible assets, among other factors.」
Investing activity expenditures for the six months ended the second quarter totaled ¥4,483 million, including ¥2,598 million for the acquisition of property, plant and equipment and ¥1,685 million for the acquisition of intangible assets. - FY2023-Q3Update of capital expenditures for the nine months ended the third quarterAnnual report
「Cash used in investing activities during the nine months ended the third quarter totaled ¥7,619 million, compared with ¥5,886 million used in the same period of the previous year. The main factors were a ¥3,637 million decrease in funds due to the acquisition of property, plant and equipment and a ¥2,215 million decrease in funds due to the acquisition of intangible assets」
Capital expenditures under investing activities for the nine months ended the third quarter totaled ¥7,619 million, including ¥3,637 million for the acquisition of property, plant and equipment and ¥2,215 million for the acquisition of intangible assets. - FY2023-Q2Update of capital expenditures for the first halfAnnual report
「Cash used in investing activities during the six months ended the second quarter totaled ¥4,836 million, compared with ¥3,878 million used in the same period of the previous year. The main factors were a ¥2,214 million decrease in funds due to the acquisition of property, plant and equipment and a ¥1,049 million decrease in funds due to the acquisition of intangible assets, among others.」
In investing activities during the six months ended the second quarter, ¥2,214 million was spent on the acquisition of property, plant and equipment and ¥1,049 million on the acquisition of intangible assets. - FY2022Update of full-year capital expenditure results and the following fiscal year's planAnnual report
「As a result, the total was ¥7,701 million, excluding construction in progress.」
Capital expenditures for the fiscal year totaled ¥7,701 million, including ¥4,936 million for the store services business and ¥1,650 million for the content distribution business. Capital expenditures are planned for the following fiscal year at USEN, Almex and U-NEXT. - FY2022-Q3Update of capital expenditures for the third quarterAnnual report
「The main factors were a ¥3,495 million decrease in funds due to the acquisition of property, plant and equipment and a ¥1,533 million decrease in funds due to the acquisition of intangible assets, among others.」
In investing activities during the nine months ended the third quarter, ¥3,495 million was spent on the acquisition of property, plant and equipment and ¥1,533 million on the acquisition of intangible assets. - FY2022-Q2Update of capital expenditures for the second quarterAnnual report
「The main factors were a ¥2,152 million decrease in funds due to the acquisition of property, plant and equipment and a ¥985 million decrease in funds due to the acquisition of intangible assets, among others.」
In investing activities during the six months ended the second quarter, ¥2,152 million was spent on the acquisition of property, plant and equipment and ¥985 million on the acquisition of intangible assets. - FY2022-Q1Update of capital expenditures for the first quarterAnnual report
「The main factors were a ¥1,100 million decrease in funds due to the acquisition of property, plant and equipment and a ¥493 million decrease in funds due to the acquisition of intangible assets, among others.」
In investing activities during the first quarter, ¥1,100 million was spent on the acquisition of property, plant and equipment and ¥493 million on the acquisition of intangible assets. - FY2021Update of capital expenditure results and the following fiscal year's planAnnual report
「During the consolidated fiscal year, we made capital investments to provide customers with stable and continuous services and to enhance those services, as well as to reduce the workload and working hours of employees and others. As a result, total capital expenditures amounted to ¥7,698 million, excluding construction in progress.」
Capital expenditures for the fiscal year totaled ¥7,698 million, and major capital investments are planned for the following fiscal year at USEN, Almex and U-NEXT. - FY2017First statedAnnual report
「We operate our businesses by maintaining sales, EBITDA (earnings before interest, taxes, depreciation and amortization), and CAPEX (capital expenditures) in line with the plan, while setting benchmarks for the equity ratio, an indicator of financial soundness, and ROE (return on equity) as important management indicators.」
The company identifies sales, EBITDA, CAPEX, the equity ratio and ROE as important indicators, and indicates that its management approach also emphasizes KPIs, headcount and net income in budget-versus-actual performance management.