Supplementary Materials to Financial Results for the Fiscal Year Ending September 2026 | cotta CO.,LTD (3359) timely disclosure

Worth reading

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

998

Millions of yen (operating profit)

Wording

Conditional

How definitive the wording is.

Contents of this document

Earnings presentation materialsFull year ended September 202613 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥15,781 million+15.4%

Operating profit¥998 million+37.0%

Ordinary income¥976 million+34.1%

Net income¥540 million +29.5%net profit attributable to owners of the parent

Gross Profit Margin30.2 %

Operating profit margin6.3 %

Selling, general and administrative expenses¥3,774 million

Results for the three months of the current quarterMetrics for the standalone fourth quarter of FY2026, including B2B average order value, active customers, and average order value and active customers in the professional beauty wholesale business

Full-year earnings forecast

Net Sales

¥16,410 million

Gross profit

¥5,058 million

Selling, general and administrative expenses

¥4,054 million

Operating profit

¥1,003 million

Profit attributable to owners of the parent

¥618 million

Business profit

¥1,227 million

What the company explained in this material

Self-assessment against the planThe company's self-assessment against its own plan.

Revenue and operating profit exceeded the upwardly revised budget. Net income attributable to owners of the parent fell below the upwardly revised budget.

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

FY2025 operating profit¥729 million
Increase in gross profit¥710 million
Increase in SG&A expenses (excluding share acquisition costs and M&A amortization)¥-385 million
Share acquisition costs (MedMarge)¥-23 million
Increase in M&A-related amortization and other expenses¥-33 million
FY2026 operating income¥998 million

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

Confectionery and bakery: growth in B2B, private-label products, and average order value
Professional beauty and healthcare: revenue growth is planned, while profit is expected to decline due to upfront investment
IT and human resources: assess the impact of the shift to AI and prioritize profitability and stable utilization over scale

New initiatives

Launch of the DX support service Urico
Launch of the healthcare support service “Salocri”
Development of a data platform, business automation, and use of generative AI leveraging AI and DX
Launch of the human resources placement business in FY2027
Operation of the cotta STORE OIMACHI TRACKS store

Key KPIsA metric the company considers important as a management benchmark.

B2B private-label sales mix45 %
Number of B2B orders295 thousand transactions
B2C private-label sales mix55.8 %
Professional beauty private-label sales mix17.6 %
Year on year against the same period last year+1.6pt
IT and human resources personnel deployed150 people approx.
ROIC10.7 %
Year on year against the same period last year+0.7pt

Unit price and quantity metricsThese figures show sales broken down by price and volume.

B2B average order value for confectionery and bakery products14,704 yen
Number of B2B orders for confectionery and bakery products295 thousand transactions
Active professional beauty customers3.2 10,000 companies
Fourth-quarter average order value in professional beauty18,150 yen
Average billing rate for IT and human resources756,059 yen per person-month
Gross profit per person in IT and human resources125,562 yen

Segment results

Confectionery and baking
Net Sales9,452
Revenue Unit¥ million
Year-on-year sales3.8
Business profit779
Profit Unit¥ million
Year-on-year change in profit12.9
Professional Beauty and Healthcare
Net Sales4,916
Revenue Unit¥ million
Year-on-year sales44.5
Business profit328
Profit Unit¥ million
Year-on-year change in profit134.9
IT and Human Resources
Net Sales1,412
Revenue Unit¥ million
Year-on-year sales21.4
Business profit95
Profit Unit¥ million
Year-on-year change in profit35.5

Medium-term management plan targets

Target fiscal yearFY2030

Net Sales¥20.5 billion

Business profit¥2.05 billion

Business profit margin10%

Compared with FY2026 resultsRevenue of ¥15.781 billion, business profit of ¥1.203 billion, and a business profit margin of 7.6%

Financial targets

ROICFY2026 actual: 10.7%. Maintain ROIC > cost of capital going forward

Equity ratioFY2026 actual: 46.1%

Number of stores and locations

Opened the cotta STORE OIMACHI TRACKS store on 28 March 2026. The number of stores at the end of the period was 1. The number of openings and closures during the period was Not disclosed.

Capital expenditures

104 Million yen investment in property, plant and equipment

Annual Dividend

FY2026¥10 per share

FY2027 forecast¥10 per share

BreakdownInterim and year-end breakdown: Not disclosed

Payout ratio

FY202619.6 %

DOETarget range of 2.0–2.5%

Contents of this document
Item	Details
Document type	Earnings presentation materials
Fiscal Period Covered	Full year ended September 2026
Net Sales	¥15,781 million (YoY +15.4%)
Operating profit	¥998 million (YoY +37.0%)
Ordinary income	¥976 million (YoY +34.1%)
Net income	¥540 million (net profit attributable to owners of the parent) (YoY +29.5%)
Gross Profit Margin	30.2 %
Operating profit margin	6.3 %
Selling, general and administrative expenses	¥3,774 million
Results for the three months of the current quarter	Metrics for the standalone fourth quarter of FY2026, including B2B average order value, active customers, and average order value and active customers in the professional beauty wholesale business
Full-year earnings forecast	Net Sales ¥16,410 million / Gross profit ¥5,058 million / Selling, general and administrative expenses ¥4,054 million / Operating profit ¥1,003 million / Profit attributable to owners of the parent ¥618 million / Business profit ¥1,227 million
Self-assessment against the plan	Revenue and operating profit exceeded the upwardly revised budget. Net income attributable to owners of the parent fell below the upwardly revised budget.
Segment results	Segment Confectionery and baking / Net Sales 9,452 / Revenue Unit ¥ million / Year-on-year sales 3.8 / Business profit 779 / Profit Unit ¥ million / Year-on-year change in profit 12.9, Segment Professional Beauty and Healthcare / Net Sales 4,916 / Revenue Unit ¥ million / Year-on-year sales 44.5 / Business profit 328 / Profit Unit ¥ million / Year-on-year change in profit 134.9, Segment IT and Human Resources / Net Sales 1,412 / Revenue Unit ¥ million / Year-on-year sales 21.4 / Business profit 95 / Profit Unit ¥ million / Year-on-year change in profit 35.5
Breakdown of Factors Affecting the Change	Item FY2025 operating profit / Amount ¥729 million, Item Increase in gross profit / Amount ¥710 million, Item Increase in SG&A expenses (excluding share acquisition costs and M&A amortization) / Amount ¥-385 million, Item Share acquisition costs (MedMarge) / Amount ¥-23 million, Item Increase in M&A-related amortization and other expenses / Amount ¥-33 million, Item FY2026 operating income / Amount ¥998 million
Key KPIs	Indicator B2B private-label sales mix / Value 45 % / Year on year against the same period last year Not disclosed, Indicator Number of B2B orders / Value 295 thousand transactions / Year on year against the same period last year Not disclosed, Indicator B2C private-label sales mix / Value 55.8 % / Year on year against the same period last year Not disclosed, Indicator Professional beauty private-label sales mix / Value 17.6 % / Year on year against the same period last year +1.6pt, Indicator IT and human resources personnel deployed / Value 150 people (approx.) / Year on year against the same period last year Not disclosed, Indicator ROIC / Value 10.7 % / Year on year against the same period last year +0.7pt
Unit price and quantity metrics	Indicator B2B average order value for confectionery and bakery products / Value 14,704 yen, Indicator Number of B2B orders for confectionery and bakery products / Value 295 thousand transactions, Indicator Active professional beauty customers / Value 3.2 10,000 companies, Indicator Fourth-quarter average order value in professional beauty / Value 18,150 yen, Indicator Average billing rate for IT and human resources / Value 756,059 yen (per person-month), Indicator Gross profit per person in IT and human resources / Value 125,562 yen
Number of stores and locations	Opened the cotta STORE OIMACHI TRACKS store on 28 March 2026. The number of stores at the end of the period was 1. The number of openings and closures during the period was Not disclosed.
Assumptions Underlying the Business Outlook	Confectionery and bakery: growth in B2B, private-label products, and average order value, Professional beauty and healthcare: revenue growth is planned, while profit is expected to decline due to upfront investment, IT and human resources: assess the impact of the shift to AI and prioritize profitability and stable utilization over scale
Medium-term management plan targets	Target fiscal year FY2030 / Net Sales ¥20.5 billion / Business profit ¥2.05 billion / Business profit margin 10% / Compared with FY2026 results Revenue of ¥15.781 billion, business profit of ¥1.203 billion, and a business profit margin of 7.6%
Financial targets	ROIC FY2026 actual: 10.7%. Maintain ROIC > cost of capital going forward / Equity ratio FY2026 actual: 46.1%
Annual Dividend	FY2026 ¥10 per share / FY2027 forecast ¥10 per share / Breakdown Interim and year-end breakdown: Not disclosed
Payout ratio	FY2026 19.6 % / DOE Target range of 2.0–2.5%
Capital expenditures	104 Million yen (investment in property, plant and equipment)
New initiatives	Launch of the DX support service Urico, Launch of the healthcare support service “Salocri”, Development of a data platform, business automation, and use of generative AI leveraging AI and DX, Launch of the human resources placement business in FY2027, Operation of the cotta STORE OIMACHI TRACKS store

Items this document does not state (7)

Progress against full-year forecastNumber of employeesRisk amount incorporated into the outlookAcquisition of treasury sharesOrders 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.

Profit growth was driven by revenue growth and improved gross margin in existing businesses, the extension of the WORKS Group's consolidation period from 9 months to the full year, and the consolidation of MedMarge for 5 months from May 2026. Revenue and operating profit exceeded the upwardly revised budget, but net income attributable to owners of the parent fell below it due to increases in income taxes and net income attributable to non-controlling interests.

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