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Results presentation37264Cs HD Co.,Ltd.Retail

FY2026/9 Full-Year Earnings Presentation Materials

For the fiscal year ended September 2026, the operating loss widened to ¥557 million because the company prioritized the withdrawal from loss-making stores, business-format conversions and investment in new businesses. For the fiscal year ending September 2027, it expects to return to operating profitability, with an operating profit of ¥75 million, through the effects of business reorganization and new initiatives.

Worth reading
41Recurring
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
557
¥ million (operating loss)
Wording
Conditional
How definitive the wording is.

Contents of this document

Results presentationFull year ended September 20265 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,232 million-8.6%
Operating profit¥-557 million
Ordinary income¥-635 million
Net income¥-1,693 million
Results for the three months of the current quarter
E-commerce sales
¥357 million
ComparisonAverage for the first through third quarters: ¥305 million
Retail revenue
More than 111% year on year
Full-year earnings forecast
Net Sales
¥3,395 million
Operating profit
¥75 million
Ordinary income
¥67 million
Net income for the current fiscal year
¥21 million
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Distance selling¥116 million
  • Wholesale¥16 million
  • Retail¥-95 million
  • Consulting¥-43 million
  • Corporate expenses and other items¥-551 million
New initiatives
  • Pursue 2 M&A transactions annually in the fiscal year ending September 2027
  • Expand the domestic sales network for DENBA products through collaboration with franchisees and corporate partners
  • Exclusive domestic sales of DENBA AI株式会社's enterprise SaaS-based AI services
  • Expand DENBA sales channels through the business partnership with アセアンビューティー
  • Roll out TikTok Shop and live-commerce sales expertise across the group
  • Collaboration with a well-known male idol
  • Monetization of renewable energy properties through power sales, property sales and conversion to low-voltage battery storage facilities
Key KPIsA metric the company considers important as a management benchmark.
  • DENBA Lounge store count at fiscal year-end4 Store
  • Monthly sales scale of the DENBA business¥5,000 10,000
  • AI service implementation target500→1,000→2,000
  • Number of stores operated by アセアンビューティー150 more than stores
  • Number of CHARM MAKE BODY units sold6,194 units
  • Cumulative number of CHARM MAKE BODY series units sold880,000 units or more
  • Total views of CHARM MAKE BODY content20,000,000 More than [number] meetings
Segment results
  • Distance selling
    Net Sales1,274
    Revenue Unit¥ million
    Year-on-year sales+6.1%
    Segment Profit or Loss116
    Profit and loss unit¥ million
  • Wholesale
    Net Sales563
    Revenue Unit¥ million
    Year-on-year sales-8.0%
    Segment Profit or Loss16
    Profit and loss unit¥ million
  • Retail
    Net Sales312
    Revenue Unit¥ million
    Year-on-year sales-35.5%
    Segment Profit or Loss-95
    Profit and loss unit¥ million
  • Consulting
    Net Sales83
    Revenue Unit¥ million
    Year-on-year sales-42.0%
    Segment Profit or Loss-43
    Profit and loss unit¥ million
Number of stores and locations
End of period4
Changes during the periodExpand DENBA Lounge to 4 stores. Close AROMA BLOOM stores sequentially.
Contents of this document
ItemDetails
Document typeResults presentation
Fiscal Period CoveredFull year ended September 2026
Net Sales¥2,232 million (YoY -8.6%)
Operating profit¥-557 million
Ordinary income¥-635 million
Net income¥-1,693 million
Results for the three months of the current quarterE-commerce sales ¥357 million / Retail revenue More than 111% year on year
Full-year earnings forecastNet Sales ¥3,395 million / Operating profit ¥75 million / Ordinary income ¥67 million / Net income for the current fiscal year ¥21 million
Segment resultsSegment Distance selling / Net Sales 1,274 / Revenue Unit ¥ million / Year-on-year sales +6.1% / Segment Profit or Loss 116 / Profit and loss unit ¥ million, Segment Wholesale / Net Sales 563 / Revenue Unit ¥ million / Year-on-year sales -8.0% / Segment Profit or Loss 16 / Profit and loss unit ¥ million, Segment Retail / Net Sales 312 / Revenue Unit ¥ million / Year-on-year sales -35.5% / Segment Profit or Loss -95 / Profit and loss unit ¥ million, Segment Consulting / Net Sales 83 / Revenue Unit ¥ million / Year-on-year sales -42.0% / Segment Profit or Loss -43 / Profit and loss unit ¥ million
Breakdown of Factors Affecting the ChangeFactors Distance selling / Amount ¥116 million, Factors Wholesale / Amount ¥16 million, Factors Retail / Amount ¥-95 million, Factors Consulting / Amount ¥-43 million, Factors Corporate expenses and other items / Amount ¥-551 million
Key KPIsIndicator DENBA Lounge store count at fiscal year-end / Value 4 Store, Indicator Monthly sales scale of the DENBA business / Value ¥5,000 10,000, Indicator AI service implementation target / Value 500→1,000→2,000, Indicator Number of stores operated by アセアンビューティー / Value 150 more than stores, Indicator Number of CHARM MAKE BODY units sold / Value 6,194 units, Indicator Cumulative number of CHARM MAKE BODY series units sold / Value 880,000 units or more, Indicator Total views of CHARM MAKE BODY content / Value 20,000,000 More than [number] meetings
Number of stores and locationsEnd of period 4 / Changes during the period Expand DENBA Lounge to 4 stores. Close AROMA BLOOM stores sequentially.
New initiativesPursue 2 M&A transactions annually in the fiscal year ending September 2027, Expand the domestic sales network for DENBA products through collaboration with franchisees and corporate partners, Exclusive domestic sales of DENBA AI株式会社's enterprise SaaS-based AI services, Expand DENBA sales channels through the business partnership with アセアンビューティー, Roll out TikTok Shop and live-commerce sales expertise across the group, Collaboration with a well-known male idol, Monetization of renewable energy properties through power sales, property sales and conversion to low-voltage battery storage facilities
Items this document does not state (18)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of employeesAssumptions 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 reasons explained include a decline in sales opportunities due to temporary closures and store exits associated with business-format conversions in the retail business, conversion costs, advertising and sales promotion expenses, a shift in the timing of revenue recognition in the consulting business, and an increase in company-wide expenses.

How to read this page

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FY2026/9 Full-Year Earnings Presentation Materials | 4Cs HD Co.,Ltd. (3726) timely disclosure | Komori