Capital Cost Management Promotion

Maximization of corporate value through visualization of "earning power"

Emphasizes ROIC (Return on Invested Capital), rather than simply pursuing sales and profits. We will transform our business structure to pursue returns that exceed the cost of capital (WACC), thereby improving market valuation.

Resource optimization through objective "selection and concentration"

Clarify decision criteria for continuation, withdrawal, or reinforcement by numerically evaluating the investment efficiency of each business. Limited management resources can be preferentially allocated to businesses and measures that generate the most value.

Strengthen constructive
dialogue (engagement) with investors

Gain the trust of shareholders and investors by being able to tell the management story based on financial discipline. It increases transparency in the capital markets and encourages smooth fundraising and stock price formation.