Worth reading
48Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
35.1
%Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 March 2026 to 31 August 2026ConsolidatedJapanese GAAPNet Sales7,086¥ millionYear on year +35.1%Progress 44.4%
Operating profit350¥ millionYear on year -30.7%Progress 33.1%
Ordinary income370¥ millionYear on year -28.6%Progress 34.3%
Net income attributable to owners of the parent230¥ millionYear on year -34.9%Progress 31.3%
The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
Net income per share¥1.65
Financial position at period-end
Total assets9,306¥ million
of which net assets 8,052 ¥ millionEquity ratio 86.5%vs. prior year-end +1.7pt
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Segment revenueSegment Health and Beauty Care-related business / Net Sales ¥7,086,531 thousand / Year on year against the same period last year Not disclosed
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥15,962 million (YoY +42.4%)
Operating profit¥1,059 million (YoY +5.9%)
Ordinary income¥1,080 million (YoY +4.2%)
Net income¥734 million (YoY +5.5%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥3.5 → ¥3.5（0.0%）
Factors Behind Changes in Business Performance
Revenue increased due to expanded new-customer acquisition, growth in e-commerce marketplaces, and the consolidation contribution from Karakon Direct. Profit declined due to upfront investment in new-customer acquisition aimed at generating recurring revenue in the future.
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥173 thousand, Loss on Disposal of Fixed Assets ¥6,512 thousand, Restoration costs ¥13,042 thousand / Total extraordinary loss ¥19,728 thousand
Orders received and order backlogOrders received Not disclosed / Order backlog Approximately 31,000
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts, and individual investors)
Issued Shares at Period-End141,072,000 Shares
Treasury Shares at Period-End1,390,333 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 March 2026 to 31 August 2026 |
| Net Sales | ¥7,086 million (YoY +35.1%) |
| Operating profit | ¥350 million (YoY -30.7%) |
| Ordinary income | ¥370 million (YoY -28.6%) |
| Profit attributable to owners of the parent | ¥230 million (YoY -34.9%) |
| Net income per share | ¥1.65 |
| Equity ratio | End of the current fiscal period 86.5% / End of previous period 84.8% |
| Total assets | ¥9,306 million |
| Net assets | ¥8,052 million |
| Full-year earnings forecast | Net Sales ¥15,962 million (YoY +42.4%) / Operating profit ¥1,059 million (YoY +5.9%) / Ordinary income ¥1,080 million (YoY +4.2%) / Net income ¥734 million (YoY +5.5%) |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥3.5 → ¥3.5（0.0%） |
| Segment revenue | Segment Health and Beauty Care-related business / Net Sales ¥7,086,531 thousand / Year on year against the same period last year Not disclosed |
| Orders received and order backlog | Orders received Not disclosed / Order backlog Approximately 31,000 |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥173 thousand, Loss on Disposal of Fixed Assets ¥6,512 thousand, Restoration costs ¥13,042 thousand / Total extraordinary loss ¥19,728 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts, and individual investors) |
| Issued Shares at Period-End | 141,072,000 Shares |
| Treasury Shares at Period-End | 1,390,333 Shares |
| Factors Behind Changes in Business Performance | Revenue increased due to expanded new-customer acquisition, growth in e-commerce marketplaces, and the consolidation contribution from Karakon Direct. Profit declined due to upfront investment in new-customer acquisition aimed at generating recurring revenue in the future. |
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment profitRegional salesDepreciation and amortizationImpairment lossMaterial subsequent events
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.Revenue increased due to growth in new and recurring revenue from expanded new-customer acquisition, growth in e-commerce marketplaces, and the consolidation contribution from Karakon Direct. On the other hand, profit declined because costs aimed at generating future recurring revenue through new-customer acquisition increased ahead of revenue.
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.