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Financial Results Presentation37264Cs HD Co.,Ltd.Retail

Financial Results Briefing Materials for the Third Quarter of the Fiscal Year Ending September 2026

For the nine months ended December 2025, revenue decreased 8.5% year on year, while operating loss, ordinary loss and net loss attributable to owners of the parent all widened. Meanwhile, existing businesses such as direct-to-consumer and wholesale remained profitable, and certain business metrics, including lingerie, overseas wholesale and DENBA-related operations, increased.

Worth reading
79Important
Scored from 3 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-8.5
Year-on-year change in net sales (%)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial Results PresentationQ3 FY20266 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,629,751 thousand-8.5%
Operating profit¥-394,512 thousand
Ordinary income¥-466,111 thousand
Net income¥-486,826 thousand
Selling, general and administrative expenses¥1,441,325 thousand
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Strategic loss resulting from store withdrawals and business format changes in the retail segment155 Millions of yen
  • Provision for shareholder benefits20.2 Millions of yen
  • Strategic loss resulting from the launch of new businesses64 Millions of yen
  • Amortization of goodwill and outsourcing expenses related to the renewable energy business, etc.40 Millions of yen
  • Advertising and promotional expenses related to DENBA23 Millions of yen
  • Costs related to the reorganization of the management structure7.7 Millions of yen
  • Other one-time payment processing fees77 Millions of yen
  • Total386.9 Millions of yen
New initiatives
  • Business alliance with ASEAN Beauty Holdings
  • Launch of a one-month rental service for DENBA Health
  • Opening of the DENBA Lounge Shin-Urayasu store
  • Introduction of a stamp card system at DENBA Lounge stores
  • Lingerie sales through TikTok Shop
  • Holding a pop-up shop for WHITE SANDS, a brand originating in South Korea
Key KPIsA metric the company considers important as a management benchmark.
  • Cumulative units sold of the CHARM MAKE BODY series880,000 units
  • Units sold of figure-enhancing bras on TikTok Shop6,194 units
  • Total TikTok video views20,000,000 times
  • Number of TikTok comments1,600 Engagements
  • Overseas wholesale revenue year on year1.5 times
  • DENBA revenue in the wholesale business versus Q22.5 times
  • DENBA sessions at the DENBA Lounge Kyodo and Urawa Misono stores200 over downloads
Segment results
Mail-Order Business
Net Sales
¥917,004 thousand
Operating profit
¥81,892 thousand
Wholesale Business
Net Sales
¥431,228 thousand
Operating profit
¥40,366 thousand
Retail Business
Net Sales
¥207,333 thousand
Operating profit
¥-82,122 thousand
Consulting business
Net Sales
¥74,484 thousand
Operating profit
¥-41,102 thousand
Adjustments
Net Sales
¥-299 thousand
Operating profit
¥-393,545 thousand
Number of stores and locations
3 DENBA Lounge stores and 4 AROMA BLOOM stores as of the end of June 2026. During the 24th fiscal period, 1 store was closed and 3 stores were converted to different formats.
Number of employees
Number of Employees127 people consolidated, including part-time employees
As ofAs of 30 September 2025
Contents of this document
ItemDetails
Document typeFinancial Results Presentation
Fiscal Period CoveredQ3 FY2026
Net Sales¥1,629,751 thousand (YoY -8.5%)
Operating profit¥-394,512 thousand
Ordinary income¥-466,111 thousand
Net income¥-486,826 thousand
Selling, general and administrative expenses¥1,441,325 thousand
Segment resultsMail-Order Business Net Sales ¥917,004 thousand / Operating profit ¥81,892 thousand / Wholesale Business Net Sales ¥431,228 thousand / Operating profit ¥40,366 thousand / Retail Business Net Sales ¥207,333 thousand / Operating profit ¥-82,122 thousand / Consulting business Net Sales ¥74,484 thousand / Operating profit ¥-41,102 thousand / Adjustments Net Sales ¥-299 thousand / Operating profit ¥-393,545 thousand
Breakdown of Factors Affecting the ChangeFactors Strategic loss resulting from store withdrawals and business format changes in the retail segment / Amount 155 Millions of yen, Factors Provision for shareholder benefits / Amount 20.2 Millions of yen, Factors Strategic loss resulting from the launch of new businesses / Amount 64 Millions of yen, Factors Amortization of goodwill and outsourcing expenses related to the renewable energy business, etc. / Amount 40 Millions of yen, Factors Advertising and promotional expenses related to DENBA / Amount 23 Millions of yen, Factors Costs related to the reorganization of the management structure / Amount 7.7 Millions of yen, Factors Other one-time payment processing fees / Amount 77 Millions of yen, Factors Total / Amount 386.9 Millions of yen
Key KPIsIndicator name Cumulative units sold of the CHARM MAKE BODY series / Value 880,000 units / Year on year against the same period last year Not disclosed, Indicator name Units sold of figure-enhancing bras on TikTok Shop / Value 6,194 units / Year on year against the same period last year Not disclosed, Indicator name Total TikTok video views / Value 20,000,000 times / Year on year against the same period last year Not disclosed, Indicator name Number of TikTok comments / Value 1,600 Engagements / Year on year against the same period last year Not disclosed, Indicator name Overseas wholesale revenue year on year / Value 1.5 times / Year on year against the same period last year Not disclosed, Indicator name DENBA revenue in the wholesale business versus Q2 / Value 2.5 times / Year on year against the same period last year Not disclosed, Indicator name DENBA sessions at the DENBA Lounge Kyodo and Urawa Misono stores / Value 200 over downloads / Year on year against the same period last year Not disclosed
Number of stores and locations3 DENBA Lounge stores and 4 AROMA BLOOM stores as of the end of June 2026. During the 24th fiscal period, 1 store was closed and 3 stores were converted to different formats.
Number of employeesNumber of Employees 127 people (consolidated, including part-time employees) / As of As of 30 September 2025 / Changes during the period and hiring plan Not disclosed
New initiativesBusiness alliance with ASEAN Beauty Holdings, Launch of a one-month rental service for DENBA Health, Opening of the DENBA Lounge Shin-Urayasu store, Introduction of a stamp card system at DENBA Lounge stores, Lingerie sales through TikTok Shop, Holding a pop-up shop for WHITE SANDS, a brand originating in South Korea
Items this document does not state (18)
Gross Profit MarginOperating profit marginResults for the three months of the current quarterFull-year earnings forecastProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial 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 explained that the main factors behind the operating loss were one-time costs associated with store closures and format changes, strategic losses incurred in launching new businesses, goodwill amortization and outsourcing expenses related to the renewable energy business, advertising and promotional expenses for DENBA, provisions for shareholder benefit programs, and costs associated with the reorganization of the management structure. In the wholesale business, yen depreciation, higher raw material and packaging material prices, increased logistics and labor costs, and upfront investments in advertising and promotion also reduced profit.

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.
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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.
Financial Results Briefing Materials for the Third Quarter of the Fiscal Year Ending September 2026 | 4Cs HD Co.,Ltd. (3726) timely disclosure | Komori