Annual securities reports (有価証券報告書) filed on EDINET — management narrative only (statistics tables, financial-statement notes, director remuneration and cross-shareholding disclosure are excluded). TSE corporate-governance reports and TDnet are separate documents and are not read here.
HIKARI BUSINESS FORM CO., LTD. 3948
| Cost of capital | no mention | matched by rule |
|---|---|---|
| PBR | named as a target only 「経営指標としては、ROE7%以上、ROS10%以上、2026年度までにPBR1倍を目標として取組んでまいります。」BusinessPolicyBusinessEnvironmentIssuesToAddressEtcTextBlock | read (2026-09-01) |
| Metric | names a metric 「そのため、自己資本当期純利益率(ROE)と売上高経常利益率(ROS)を重視しており、資本の効率的な運用と収益性の向上に努めております」BusinessPolicyBusinessEnvironmentIssuesToAddressEtcTextBlock | matched by rule |
| Target | dated target 「そのため、経営指標としては、ROE7%以上、ROS10%以上、2026年度までにPBR1倍を目標として取組んでまいります」BusinessPolicyBusinessEnvironmentIssuesToAddressEtcTextBlock | matched by rule |
| Payout | no return language | matched by rule |
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