Komori
Financial Results Presentation3359cotta CO.,LTDTrading & Wholesale

Supplementary Explanatory Material for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026

In the first half of the fiscal year ending September 2026, revenue and operating profit exceeded the year-earlier period, driven in part by contributions from M&A. Revenue increased 22.3% year on year and operating profit increased 17.7%, with progress toward the full-year forecasts reaching 55.7% and 79.7%, respectively.

Worth reading
47Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
22.3
Year-on-year revenue growth (%)
Wording
Definitive
How definitive the wording is.

Contents of this document

Financial Results PresentationSecond quarter (interim period) of the fiscal year ending September 20266 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales8,419 Millions of yen+22.3%
Operating profit647 Millions of yen+17.7%
Ordinary income571 Millions of yen+2.2%
Net income368 Millions of yen+4.7%
Gross Profit Margin29.9 %
Operating profit margin7.7 %
Selling, general and administrative expenses1,866 Millions of yen
Results for the three months of the current quarterStandalone second-quarter KPIs included BtoB revenue of ¥1,105 million, BtoC revenue of ¥725 million, and private-brand revenue of ¥210 million. Standalone three-month consolidated income statement figures are Not disclosed.
Full-year earnings forecast
Net Sales
15,109 Millions of yen
Operating profit
812 Millions of yen
Ordinary income
830 Millions of yen
Net income
477 Millions of yen
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales55.7
Operating profit79.7
Ordinary income78.1
Net income77.2
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Factors behind the increase403 Millions of yen
  • Factors reducing profit-256 Millions of yen
  • Factors reducing profit-50 Millions of yen
New initiatives
  • Post-M&A PMI initiatives
  • Online platform rollout for MedMarge
  • Opening of OIMACHI TRACKS and BtoC initiatives
  • E-commerce site UI/UX improvements
  • WMS implementation and development of logistics facilities
Key KPIsA metric the company considers important as a management benchmark.
  • BtoB revenue2,335 Millions of yen
    Year on year against the same period last year+6.1%
  • BtoB PB sales ratio47 %
    Year on year against the same period last year+2.6%
  • BtoC private-brand revenue210 Millions of yen
    Year on year against the same period last year+18.9%
  • Number of active customers18,372 UU
  • Average order value¥3.1 thousand
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of active customers
18,372 UU
Average order value
¥3.1 thousand
Segment results
Trends in revenue and KPIs for the BtoB and BtoC businesses are provided, but a clear breakdown of segment profit is Not disclosed.
Medium-term management plan targets
The company outlined its direction toward 2030, including the expansion of its BtoB and BtoC businesses, but numerical targets are Not disclosed.
Contents of this document
ItemDetails
Document typeFinancial Results Presentation
Fiscal Period CoveredSecond quarter (interim period) of the fiscal year ending September 2026
Net Sales8,419 Millions of yen (YoY +22.3%)
Operating profit647 Millions of yen (YoY +17.7%)
Ordinary income571 Millions of yen (YoY +2.2%)
Net income368 Millions of yen (YoY +4.7%)
Gross Profit Margin29.9 %
Operating profit margin7.7 %
Selling, general and administrative expenses1,866 Millions of yen
Results for the three months of the current quarterStandalone second-quarter KPIs included BtoB revenue of ¥1,105 million, BtoC revenue of ¥725 million, and private-brand revenue of ¥210 million. Standalone three-month consolidated income statement figures are Not disclosed.
Full-year earnings forecastNet Sales 15,109 Millions of yen / Operating profit 812 Millions of yen / Ordinary income 830 Millions of yen / Net income 477 Millions of yen
Progress against full-year forecastNet Sales 55.7 / Operating profit 79.7 / Ordinary income 78.1 / Net income 77.2
Segment resultsTrends in revenue and KPIs for the BtoB and BtoC businesses are provided, but a clear breakdown of segment profit is Not disclosed.
Breakdown of Factors Affecting the ChangeFactors Factors behind the increase / Amount 403 Millions of yen, Factors Factors reducing profit / Amount -256 Millions of yen, Factors Factors reducing profit / Amount -50 Millions of yen
Key KPIsIndicator name BtoB revenue / Value 2,335 Millions of yen / Year on year against the same period last year 6.1 Millions of yen, Indicator name BtoB PB sales ratio / Value 47 % / Year on year against the same period last year 2.6 %, Indicator name BtoC private-brand revenue / Value 210 Millions of yen / Year on year against the same period last year 18.9 Millions of yen, Indicator name Number of active customers / Value 18,372 UU / Year on year against the same period last year Not disclosed, Indicator name Average order value / Value ¥3.1 thousand / Year on year against the same period last year Not disclosed
Unit price and quantity metricsNumber of active customers 18,372 UU / Average order value ¥3.1 thousand
Medium-term management plan targetsThe company outlined its direction toward 2030, including the expansion of its BtoB and BtoC businesses, but numerical targets are Not disclosed.
New initiativesPost-M&A PMI initiatives, Online platform rollout for MedMarge, Opening of OIMACHI TRACKS and BtoC initiatives, E-commerce site UI/UX improvements, WMS implementation and development of logistics facilities
Items this document does not state (13)
Self-assessment against the planNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

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.

The company cited contributions from M&A, expansion of its BtoB and BtoC businesses, and progress in e-commerce and other new initiatives. For operating profit, the company cited factors contributing to a ¥403 million increase, as well as factors contributing to decreases of ¥256 million and ¥50 million.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Supplementary Explanatory Material for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 | cotta CO.,LTD (3359) timely disclosure | Komori