Category Item FY2025
Profitability Operating profit ratio 10% or higher
Operating profit ratio by business segment
 Building Service & Industrial 7% or higher
 Energy 12% or higher
 Infrastructure 6% or higher
 Environmental Solutions 7% or higher
 Precision Machinery 17% or higher
Efficiency ROIC 10% or higher
ROE 15% or higher
Growth Building Service & Industrial
Revenue CAGR from FY2022 to FY2025
6% or higher
Precision Machinery
Revenue CAGR from FY2022 to FY2025
15% or higher
Debt-to-equity ratio 0.3-0.5
(management guideline)
Category Item Target
CDP score (climate change) Maintain B or above
Scope 1, 2: GHG emissions Reduce by 32% compared to FY2018
Scope 3/Avoided emissions/Others
(Across Value Chain)*
*Revised November 2023
Establish a practical measurement method to reduce 100 million tons of CO2 equivalent by 2030
Transform into a culture of competition and challenge, and strive to create an environment where diverse employees can comfortably work and perform well
- Improve Engagement Survey Score (consolidated)
FY2025: 83 or higher
FY2030: 86 or higher
Aim for global mobility improvement
- Percentage of non-Japanese employees (consolidated) in Global Key Position (GKP)
FY2025: 30%
FY2030: 50%
Resolve gender pay gap
(1) Percentage of female employees in GKP (consolidated)
(2) Percentage of female employees in key positions (non-consolidated)
FY 2025: 100%*
*Targets announced in November 2023
Cultivate a company culture where employees can work and raise children at the same time regardless of gender
- Percentage of male employees taking parental leave (non-consolidated)
Establish data collection methods by the end of 2023 and set targets based on an action plan to improve the acquisition ratio
Promote good performance of employees with special needs
- Percentage of employees with special needs
(non-consolidated + four group affiliates)
FY2025: 2.6% or higher
Implement necessary measures based on the results of human rights due diligence for suppliers Implement necessary measures based on the results of human rights due diligence for suppliers
Deepen the performance of the Board of Directors and contributions to G to V: Governance to Value
Item Description FY2023-2025
3-year cumulative total
Growth investment based on business portfolio
(facilities for increased production, R&D, new business, M&A, etc.)
180.0 to 225.0 billion yen
(including R&D expenses of 65 billion yen)
Strengthen bases that underpin sustainable growth, etc.
(maintenance and renewal equipment, human capital, IT such as ERP, business infrastructure, ESG investments)
50 to 80 billion yen
Dividend policy: Consolidated Dividend Payout Ratio of 35.0% or higher
Repurchase of treasury stock: Implement flexibly at appropriate times, carefully considering the level of equity attributable to owners of parent, other investment targets, cash and deposits on hand, stock price trends, business performance trends, and other factors