Komori
Revision of earnings forecasts3386COSMO BIO COMPANY,LIMITEDTrading & Wholesale

Notice Regarding Revisions to the Earnings Forecast

For the cumulative second quarter of the fiscal year ending December 2026, the forecasts for revenue and each profit measure have been raised. For the full year, the forecasts for revenue, ordinary profit and net income attributable to owners of the parent have been revised upward, while the operating profit forecast remains unchanged.

Worth reading
70In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
113.3
% (change in cumulative second-quarter interim net income attributable to owners of the parent)
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending December 2026 · Six months and full yearPrevious forecast published 13 February 2026
Net SalesCumulative second-quarter results5,700→5,914million
+3.8%
Net SalesFull year11,400→11,500million
+0.9%
Operating profitCumulative second-quarter results170→279million
+64.5%
Operating profitFull year270→270million
0.0%
Ordinary incomeCumulative second-quarter results200→340million
+70.2%
Ordinary incomeFull year340→380million
+11.8%
Profit attributable to owners of the parentCumulative second-quarter results130→277million
+113.3%
Profit attributable to owners of the parentFull year220→320million
+45.5%
Net income per shareCumulative second-quarter results22.91→48.79yen and sen
+113.0%
Net income per shareFull year38.77→56.32yen and sen
+45.3%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

Global sales in overseas markets and domestic procurement wholesale of equipment and consumables remained firm, while the sustained depreciation of the yen also contributed to revenue growth. The Company recorded a gain on the sale of investment securities as an extraordinary gain following the partial sale of investment securities it held. For the full year, the assumed exchange rate for the second half was revised to ¥160 per US dollar from the initial assumption of ¥152 per US dollar, and lower profit is expected in import procurement wholesale sales for the domestic market due to higher costs and other factors. In addition, selling, general and administrative expenses are expected to increase due to proactive investment aimed at strengthening global sales and fully launching new businesses.

Previous-period resultsCumulative second-quarter results Net Sales 5,402 / Operating profit 276 / Ordinary income 343 / Interim net income attributable to owners of the parent 250 / Interim net income per share 44.03 / Fiscal Period Covered Second quarter of the fiscal year ended December 2025 / Full year Net Sales 10,766 / Operating profit 343 / Ordinary income 489 / Profit attributable to owners of the parent 337 / Net income per share 59.26 / Fiscal Period Covered Fiscal year ending December 2025
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net SalesCumulative second-quarter results 5,700 / Full year 11,400 → Cumulative second-quarter results 5,914 / Full year 11,500(Cumulative second-quarter results 3.8 / Full year 0.9)
Operating profitCumulative second-quarter results 170 / Full year 270 → Cumulative second-quarter results 279 / Full year 270(Cumulative second-quarter results 64.5 / Full year Not disclosed)
Ordinary incomeCumulative second-quarter results 200 / Full year 340 → Cumulative second-quarter results 340 / Full year 380(Cumulative second-quarter results 70.2 / Full year 11.8)
Profit attributable to owners of the parentCumulative second-quarter results 130 / Full year 220 → Cumulative second-quarter results 277 / Full year 320(Cumulative second-quarter results 113.3 / Full year 45.5)
Net income per shareCumulative second-quarter results 22.91 / Full year 38.77 → Cumulative second-quarter results 48.79 / Full year 56.32
Fiscal Period CoveredFiscal year ending December 2026
Period CoveredSix months and full year
Publication date of previous forecast13 February 2026
Previous-period resultsCumulative second-quarter results Net Sales 5,402 / Operating profit 276 / Ordinary income 343 / Interim net income attributable to owners of the parent 250 / Interim net income per share 44.03 / Fiscal Period Covered Second quarter of the fiscal year ended December 2025 / Full year Net Sales 10,766 / Operating profit 343 / Ordinary income 489 / Profit attributable to owners of the parent 337 / Net income per share 59.26 / Fiscal Period Covered Fiscal year ending December 2025
Reason for the revisionGlobal sales in overseas markets and domestic procurement wholesale of equipment and consumables remained firm, while the sustained depreciation of the yen also contributed to revenue growth. The Company recorded a gain on the sale of investment securities as an extraordinary gain following the partial sale of investment securities it held. For the full year, the assumed exchange rate for the second half was revised to ¥160 per US dollar from the initial assumption of ¥152 per US dollar, and lower profit is expected in import procurement wholesale sales for the domestic market due to higher costs and other factors. In addition, selling, general and administrative expenses are expected to increase due to proactive investment aimed at strengthening global sales and fully launching new businesses.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Details and amount of extraordinary lossDividend forecast revision

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.

For the cumulative second quarter, revenue and profit are expected to increase, as global sales in overseas markets and domestic procurement wholesale of equipment and consumables remained firm, while the sustained depreciation of the yen also contributed to revenue growth. In addition, the Company recorded an extraordinary gain from the partial sale of investment securities it held. For the full year, the assumed exchange rate for the second half was revised from ¥152 to ¥160 per US dollar. As a result, costs for import procurement wholesale sales for the domestic market are expected to increase, leading to lower profit, while selling, general and administrative expenses are expected to rise due to investment aimed at strengthening global sales and fully launching new businesses. The operating profit forecast remains in line with the initial assumptions, while the forecast for net income attributable to owners of the parent has been revised upward, partly due to the recording of an extraordinary gain.

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Notice Regarding Revisions to the Earnings Forecast | COSMO BIO COMPANY,LIMITED (3386) timely disclosure | Komori