Financial Strategy

Financial Strategy and Shareholder Returns

The AIRMAN Group is currently implementing its medium-term management plan, Medium-Term Vision 2027, which runs through the fiscal year ending March 2028.

Under this plan, we have set forth a financial strategy focused on management that is mindful of capital costs and share price, while balancing growth investments with shareholder returns.

We estimate our cost of capital at approximately 9%, and with our price-to-book (P/B) ratio exceeding 1.0, we believe our capital profitability is sufficiently secured. Going forward, we will continue to restructure our business portfolio and reduce our cost of capital as we pursue the maximization of corporate value. Our medium-term target for return on equity (ROE) is 12%.
As mentioned above, AIRMAN has strengthened its financial position and can be regarded, from another perspective, as a cash-rich company. In addition, we maintain a leading position in relatively niche industrial fields such as engine-driven compressors. Given these corporate characteristics, a decline in our share price could significantly increase the risk of acquisition. It is therefore essential to achieve steady profit growth through effective future-oriented investments and provide robust shareholder returns, thereby striving to attain and maintain an appropriate share price that reflects our underlying business performance and growth potential.

During the period of the medium-term management plan, we aim to achieve a total payout ratio of 70% through stable and continuous dividends and flexible share buybacks.

Trends in ROE and P/B Ratio

Graph showing the trends in ROE (%) and PBR (Price-to-Book Ratio) from FY2021/3 to FY2025/3. It illustrates a long-term upward trend, with ROE rising from 6.6% to 12.2% and PBR increasing from 1.1x to 1.4x.

Cash Allocation Policy

Cash allocation plan for the current medium-term management plan period. It illustrates the breakdown of funding from cumulative operating cash flow and cash on hand, allocated to capital expenditures, business portfolio restructuring, shareholder returns, and working capital, including their respective amounts.

Investment Plans

Three-Year Capital Investment Plan

Stacked bar graph showing the capital investment plan from FY2026/3 to FY2028/3. It illustrates planned investment amounts for each fiscal year, categorized into "Growth Investment," "Replacement and Efficiency Investment," and "SDGs."

Three-Year Capital Investment Plan
(million yen)

Growth Investments
  • Increase production capacity to accommodate sales growth, primarily in overseas construction machinery and domestic industrial machinery
  • Strengthen development capabilities to develop innovative new products and further improve quality
Investments in Renewal and Efficiency
  • Equipment upgrades to maintain production at the current headquarters and factory
  • Renewal and relocation of the aging old headquarters and factory, and strengthening of production-related functions
SDGs Investments
  • Investments aimed at reducing environmental impact through climate change countermeasures and energy conservation, as well as improving employees’ working environment

Message from the Chief Financial Officer

Carving out a new era for the AIRMAN Group through challenge and transformation

Nobuhiko Kasawa Executive Officer General Manager of Administration Division and Corporate Planning Office Airman Corporation

A financial strategy cannot stand alone. As Chief Financial Officer (CFO), I oversee and manage the Company’s financial functions as part of corporate planning, which covers the entire value chain, including development, production, sales, administration, and logistics.

Following our name change in April 2025, we embarked on a new chapter in our history. As domestic markets for construction and industrial machinery continue to contract, we have decided to concentrate our management resources on our global operations—particularly in North America—as our next engine of growth. At the same time, by leveraging the proprietary technologies we have cultivated both in Japan and overseas, we will revitalize our existing businesses by expanding into new markets and developing new application areas.

We regard the next three years as a period for laying the foundations to realize our Vision 2030, as well as a time of challenge and transformation during which the AIRMAN Group will forge a new era. We sincerely hope that our stakeholders will look to our future with confidence and high expectations.

Nobuhiko Kasawa
Executive Officer
General Manager of Administration Division
and Corporate Planning Office
Airman Corporation

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