Strategic Performance Management Using 12 KPIs for BBS2026
First written in FY2024. 3 of 5 entries say "Advanced", first in FY2025. Latest entry: 2026-08-13.
The whole theme swung hardest in 2021: 1 of 9 companies on the "Worse" side.
9 other companies' latest entry also says "Advanced".
- 2026-08-13AdvancedEarnings presentation
「Revenue growth rate (including M&A)\n4.6% (same period of previous year: 15.0%)」
The BBS2026 KPIs have been updated to reflect progress in revenue growth, business profit margin, BBS cycle ratio, M&A, R&D and human-capital investment. - FY2026AdvancedAnnual report
「The revenue-based business profit margin and ROE are steadily improving, but the revenue CAGR is below target because there has been no progress in M&A investment. The BBS cycle ratio, established as the Company's proprietary KPI, is also steadily improving, but the annual target has not been achieved.」
Regarding BBS2026 KPI management, the Company disclosed improvement in the business profit margin, ROE and BBS cycle ratio, together with failure to meet the revenue CAGR target and the annual target for the BBS cycle ratio. - 2026-05-14OtherEarnings presentation
「Business profit margin and ROE steadily improved, but the revenue CAGR fell short because M&A investment did not progress.」
The company explains that business profit margin and ROE improved, while revenue CAGR fell below the medium-term plan because M&A investment did not progress. - FY2025AdvancedAnnual report
「Under BBS2026, the Company has established KPIs in 3 areas, growth, capital efficiency and investment, and is implementing strategic performance management.」
The Company is operating BBS2026's KPI management in practice and monitoring the 3 areas of growth, capital efficiency and investment. It explains that while the BBS cycle ratio achieved its annual target, ROE and ROIC did not improve materially, and M&A investment made no significant progress during the period. - FY2024First statedAnnual report
「BBS2026 sets 12 KPIs in order to achieve sales of ¥58 billion three years from now.」
The Company has newly established a policy of managing revenue, profit, the BPO ratio and the BBS cycle ratio; ROE, the dividend payout ratio and ROIC; the interest-bearing debt-to-EBITDA ratio; and M&A, R&D and human capital investment as KPIs across 3 areas: growth, capital efficiency and investment.