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Revision of earnings forecasts4918IVY COSMETICS CORPORATIONMaterials and Chemicals

Notice Regarding Revisions to Earnings Forecasts

令和8年3月期の第2四半期累計と通期について、売上高予想は据え置いた一方、営業利益・経常利益を各40百万円、中間純利益・当期純利益を各45百万円増額した。

Worth reading
66In 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
45
¥ million
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending March 2026 · Six months and full yearPrevious forecast published 令和7年5月 14 日
Net SalesCumulative second-quarter results1,380→1,380million
0.0%
Net SalesFull year2,850→2,850million
0.0%
Operating profitCumulative second-quarter results180→220million
+22.2%
Operating profitFull year340→380million
+11.8%
Ordinary incomeCumulative second-quarter results180→220million
+22.2%
Ordinary incomeFull year340→380million
+11.8%
Profit attributable to owners of the parentCumulative second-quarter results140→185million
+32.1%
Profit attributable to owners of the parentFull year270→315million
+16.7%
Net income per shareCumulative second-quarter results21.21→28.63yen
+35.0%
Net income per shareFull year40.39→47.52yen
+17.7%

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

9月の強化製品「レッドパワーセラム」の販売促進施策が奏功し、16,800セットを超える受注状況となった。原材料価格の値上げが一巡し売上原価率が想定より低い水準で推移し、経費削減により販売費及び一般管理費も前年を下回っている。また、税務上加算していた見積費用等の一部が減算となり、税金費用を軽減できる見込みである。

Previous-period resultsCumulative second-quarter results Net Sales 1,381 / Operating profit 189 / Ordinary income 185 / Interim net income -186 / Interim net income per share -39.96 / Full year Net Sales 2,929 / Operating profit 422 / Ordinary income 420 / Net income for the current fiscal year 43 / Net income per share 2.44
Revised forecast
ItemDetails
Net SalesCumulative second-quarter results 1,380 / Full year 2,850 → Cumulative second-quarter results 1,380 / Full year 2,850(Cumulative second-quarter results 0 / Full year 0)
Operating profitCumulative second-quarter results 180 / Full year 340 → Cumulative second-quarter results 220 / Full year 380(Cumulative second-quarter results 22.2 / Full year 11.8)
Ordinary incomeCumulative second-quarter results 180 / Full year 340 → Cumulative second-quarter results 220 / Full year 380(Cumulative second-quarter results 22.2 / Full year 11.8)
Profit attributable to owners of the parentCumulative second-quarter results 140 / Full year 270 → Cumulative second-quarter results 185 / Full year 315(Cumulative second-quarter results 32.1 / Full year 16.7)
Net income per shareCumulative second-quarter results 21.21 / Full year 40.39 → Cumulative second-quarter results 28.63 / Full year 47.52
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredSix months and full year
Publication date of previous forecast令和7年5月 14 日
Previous-period resultsCumulative second-quarter results Net Sales 1,381 / Operating profit 189 / Ordinary income 185 / Interim net income -186 / Interim net income per share -39.96 / Full year Net Sales 2,929 / Operating profit 422 / Ordinary income 420 / Net income for the current fiscal year 43 / Net income per share 2.44
Reason for the revision9月の強化製品「レッドパワーセラム」の販売促進施策が奏功し、16,800セットを超える受注状況となった。原材料価格の値上げが一巡し売上原価率が想定より低い水準で推移し、経費削減により販売費及び一般管理費も前年を下回っている。また、税務上加算していた見積費用等の一部が減算となり、税金費用を軽減できる見込みである。
Items this document does not state (3)
Details and amount of extraordinary lossDividend forecast revisionConsolidated / non-consolidated

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.

9月の「レッドパワーセラム」の販売促進施策が奏功したこと、原材料価格の値上げが一巡して売上原価率が想定より低いこと、経費削減により販売費及び一般管理費が前年を下回っていること、税務上加算していた見積費用等の一部が減算となり税金費用が軽減される見込みであることを理由としている。

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.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding Revisions to Earnings Forecasts | IVY COSMETICS CORPORATION (4918) timely disclosure | Komori