Worth reading
73In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
342
¥ million (year-on-year decrease in operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentationFirst quarter of the fiscal year ending February 202710 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales3,209 million yen+23.6%
Operating profit-102 million yen
Ordinary income-95 million yen
Net income-76 million yen
Selling, general and administrative expenses2,428 million yen
Results for the three months of the current quarter
Net Sales
3,209 million yen
Gross profit
2,326 million yen
Selling, General and Administrative Expenses
2,428 million yen
Operating profit
-102 million yen
Ordinary income
-95 million yen
Profit attributable to owners of parent for the quarter
-76 million yen
Full-year earnings forecast
Net Sales
15,962 million yen
Operating profit
1,059 million yen
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
計画は着実に進行中Key points of the Q&AKey questions raised by investors at the briefing and the company's answers
- 第1四半期業績の評価新規顧客獲得人数が過去最高水準で6四半期連続増加のため、非常にポジティブと評価
- 利益赤字の理由販売促進費等の増加と受注残による売上・費用計上時期のずれ
- 受注残の理由と再発可能性需要が供給可能数量を上回ったため。今後も同様の事象が起こる可能性はあるが、需要予測精度は向上
- 生成AIによる検索行動変化影響を注視するが、プッシュ型広告中心のため相対的に影響を受けにくいと説明
- 中東情勢の影響FY2027への影響は軽微とみており、FY2028以降は精査中
- D2C競争激化現時点で大きな影響は認識せず、獲得単価は一定水準を維持
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Increase in sales
北の快適工房等の増加345 million yen
カラコンダイレクト寄与281 million yen
Change in operating profit
Decline in gross profit-51 million yen
販売促進費等増加33 million yen
その他運営コスト減少-9 million yen
Order backlog約286百万円
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Number of new products launched
FY20276 Products
新商品1商品あたりの集客
1日平均220〜300人
New initiatives
- 新商品6商品の発売計画
- 生成AIを活用した商品企画・広告クリエイティブ制作
- カラコンダイレクトで販売・広告・物流の効率化を進めるPMI施策
- 調達先の分散・代替材料の検討
Key KPIsA metric the company considers important as a management benchmark.
- Number of new customers acquiredRecord-high level
- Number of new customers acquired44 QonQ％
- 新規顧客獲得人数の連続増加6 Consecutive quarters
- Overall in-house advertising CPO一定水準を維持
- EC marketplace revenue523 million yenYear on year against the same period last year+31.0%
- 美容家電シリーズ累計出荷台数156 10,000 units
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of new customers acquired過去最高水準、QonQ44％増
Overall in-house advertising CPO一定水準を維持
新商品1商品あたりの新規顧客獲得人数1日平均220〜300人
Segment results
Health and Beauty Care-related business
Net Sales
FY2026_1Q2,596 million yen
FY2027_1Q3,209 million yen
北の達人コーポレーション
Net Sales
FY2026_1Q2,384 million yen
FY2027_1Q2,716 million yen
Year on year against the same period last year+13.9%
Profit
Operating profit
FY2026_1Q234 million yen
FY2027_1Q-104 million yen
SALONMOON
Net Sales
FY2027_1Q211 million yen
Year on year against the same period last year-0.2%
Karakon Direct
Net Sales
FY2027_1Q281 million yen
Medium-term management plan targets
Target fiscal yearFY2028
Net Sales
23,500 million yen
Operating profit
3,100 million yen
FY2027見通し
Net Sales
15,962 million yen
Operating profit
1,059 million yen
Orders received and order backlog
Order backlog
286 million yen
| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | First quarter of the fiscal year ending February 2027 |
| Net Sales | 3,209 million yen (YoY +23.6%) |
| Operating profit | -102 million yen |
| Ordinary income | -95 million yen |
| Net income | -76 million yen |
| Selling, general and administrative expenses | 2,428 million yen |
| Results for the three months of the current quarter | Net Sales 3,209 million yen / Gross profit 2,326 million yen / Selling, General and Administrative Expenses 2,428 million yen / Operating profit -102 million yen / Ordinary income -95 million yen / Profit attributable to owners of parent for the quarter -76 million yen |
| Full-year earnings forecast | Net Sales 15,962 million yen / Operating profit 1,059 million yen |
| Self-assessment against the plan | 計画は着実に進行中 |
| Segment results | Health and Beauty Care-related business Net Sales FY2026_1Q 2,596 million yen / FY2027_1Q 3,209 million yen / Profit Not disclosed / 北の達人コーポレーション Net Sales FY2026_1Q 2,384 million yen / FY2027_1Q 2,716 million yen / yoy_pct 13.9 million yen / Profit Operating profit FY2026_1Q 234 million yen / FY2027_1Q -104 million yen / SALONMOON Net Sales FY2027_1Q 211 million yen / yoy_pct -0.2 million yen / Profit Not disclosed / Karakon Direct Net Sales FY2027_1Q 281 million yen / Profit Not disclosed |
| Breakdown of Factors Affecting the Change | Increase in sales 北の快適工房等の増加 345 million yen / カラコンダイレクト寄与 281 million yen / Change in operating profit Decline in gross profit -51 million yen / 販売促進費等増加 33 million yen / その他運営コスト減少 -9 million yen / Order backlog 約286百万円 |
| Key KPIs | Indicator name Number of new customers acquired / Value Record-high level / Year on year against the same period last year Not disclosed, Indicator name Number of new customers acquired / Value 44 QonQ％ / Year on year against the same period last year Not disclosed, Indicator name 新規顧客獲得人数の連続増加 / Value 6 Consecutive quarters / Year on year against the same period last year Not disclosed, Indicator name Overall in-house advertising CPO / Value 一定水準を維持 / Year on year against the same period last year Not disclosed, Indicator name EC marketplace revenue / Value 523 million yen / Year on year against the same period last year 31 million yen, Indicator name 美容家電シリーズ累計出荷台数 / Value 156 10,000 units / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Number of new customers acquired 過去最高水準、QonQ44％増 / Overall in-house advertising CPO 一定水準を維持 / 新商品1商品あたりの新規顧客獲得人数 1日平均220〜300人 |
| Assumptions Underlying the Business Outlook | Number of new products launched FY2027 6 Products / 新商品1商品あたりの集客 Value 1日平均220〜300人 |
| Medium-term management plan targets | Target fiscal year FY2028 / Net Sales 23,500 million yen / Operating profit 3,100 million yen / FY2027見通し Net Sales 15,962 million yen / Operating profit 1,059 million yen |
| Orders received and order backlog | Order backlog 286 million yen |
| Key points of the Q&A | 第1四半期業績の評価：新規顧客獲得人数が過去最高水準で6四半期連続増加のため、非常にポジティブと評価, 利益赤字の理由：販売促進費等の増加と受注残による売上・費用計上時期のずれ, 受注残の理由と再発可能性：需要が供給可能数量を上回ったため。今後も同様の事象が起こる可能性はあるが、需要予測精度は向上, 生成AIによる検索行動変化：影響を注視するが、プッシュ型広告中心のため相対的に影響を受けにくいと説明, 中東情勢の影響：FY2027への影響は軽微とみており、FY2028以降は精査中, D2C競争激化：現時点で大きな影響は認識せず、獲得単価は一定水準を維持 |
| New initiatives | 新商品6商品の発売計画, 生成AIを活用した商品企画・広告クリエイティブ制作, カラコンダイレクトで販売・広告・物流の効率化を進めるPMI施策, 調達先の分散・代替材料の検討 |
Items this document does not state (12)
Gross Profit MarginOperating profit marginProgress against full-year forecastNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresMarket Size / Share
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.新規顧客獲得が好調で販売促進費等が増加したことに加え、一部商品の生産が需要に追いつかず約286百万円の受注残が発生し、売上と費用の計上時期に一時的なずれが生じたため。受注残分の売上は2027年2月期第2四半期以降に計上予定で、広告投資額の増加と受注残の発生は従来から業績予想に織り込んでいたと説明している。
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.