Setting Management Targets Based on ROE, ROA and Ordinary Profit
First written in FY2016. 6 of 8 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2019: 6 of 35 companies on the "Worse" side.
1 other company's latest entry also says "Restated".
- FY2026RestatedAnnual report
「The company has set targets for absolute operating income and the operating margin, adopted ROE as a management metric to measure capital efficiency, and established medium- to long-term targets.」
The company has reiterated its policy of using absolute operating income, the operating margin and ROE as medium- to long-term management metrics, but has not provided specific target values. - FY2025RestatedAnnual report
「The company has set targets for absolute operating income and the operating margin, adopted ROE as a management metric to measure capital efficiency, and established medium- to long-term targets.」
The company has reiterated its policy of using absolute operating income, the operating margin and ROE as medium- to long-term management metrics, but has not provided specific target figures. - FY2022RestatedAnnual report
「In implementing future management initiatives, our corporate group has set targets for absolute operating income and the operating margin, adopted ROE as a management metric to measure capital efficiency, and established medium- to long-term targets.」
The company has reiterated its policy of using targets for absolute operating income and the operating margin, together with ROE, as management metrics, but has not provided specific target figures. - FY2021RestatedAnnual report
「In implementing future management initiatives, our corporate group has set targets for absolute operating income and the operating margin, adopted ROE as a management metric to measure capital efficiency, and established medium- to long-term targets.」
The company has reiterated its policy of using targets for absolute operating income and the operating margin, together with ROE, as management metrics, but has not provided specific target figures. - FY2020ReframedAnnual report
「In implementing future management initiatives, our corporate group has set targets for absolute operating income and the operating margin, adopted ROE as a management metric to measure capital efficiency, and established medium- to long-term targets.」
The policy has changed from considering ROE and ROA as reference metrics and absolute ordinary income as a management metric to setting targets for absolute operating income and the operating margin and using ROE as a management metric. No specific numerical targets have been provided. - FY2019RestatedAnnual report
「In implementing future management initiatives, our corporate group will consider adopting absolute ordinary income as a management metric and setting medium- to long-term targets, while referring to ROE and ROA as measures of capital efficiency.」
The company continues to consider setting medium- to long-term targets using ROE and ROA as reference metrics and absolute ordinary income as a management metric. No specific target values have been provided. - FY2018RestatedAnnual report
「In implementing future management initiatives, our corporate group will consider adopting absolute ordinary income as a management metric and setting medium- to long-term targets, while referring to ROE and ROA as measures of capital efficiency.」
The company continues to consider setting medium- to long-term targets using ROE and ROA as reference metrics and absolute ordinary income as a management metric, but has not provided specific target values. - FY2016First statedAnnual report
「We will consider adopting absolute ordinary income as a management metric and setting medium- to long-term targets, while referring to ROE and ROA as measures of capital efficiency.」
The company has stated that it is considering medium- to long-term targets using ROE and ROA as measures of capital efficiency and absolute ordinary income as a management metric, but no specific figures have been provided.