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Revision of earnings forecasts4918IVY COSMETICS CORPORATIONMaterials and Chemicals

Notice Regarding Revisions to the Earnings Forecast

Upwardly revised the earnings forecasts for the cumulative second-quarter period and the full year ending March 2027. In addition to revenue, forecasts for operating profit, ordinary profit and net profit have also been raised.

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
60
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Cumulative second-quarter period; full yearPrevious forecast published 5 August 2026
Net SalesCumulative second-quarter period1,380→1,480million
+7.2%
Net SalesFull year2,800→2,900million
+3.5%
Operating profitCumulative second-quarter period150→210million
+40.0%
Operating profitFull year330→390million
+18.1%
Ordinary incomeCumulative second-quarter period150→210million
+40.0%
Ordinary incomeFull year330→390million
+18.1%
Profit attributable to owners of the parentCumulative second-quarter period120→160million
+33.3%
Profit attributable to owners of the parentFull year250→290million
+16.0%
Net income per shareCumulative second-quarter period16.37→24.07yen
+47.0%
Net income per shareFull year34.3→44.66yen
+30.2%

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

In addition to the favourable reception for the launch of new products, orders for existing regular products grew in September, making higher revenue likely. Although the cost of sales ratio remains high as requests for higher material and raw material prices continue due to surging crude oil prices and the weaker yen, expense reductions are ongoing. The forecasts were revised in light of the gradual progress being made in the initiatives undertaken in recent years to "improve earnings power".

Previous-period resultsCumulative second-quarter period: revenue ¥1,384 million, operating profit ¥207 million, ordinary profit ¥208 million, interim net profit ¥184 million, and interim earnings per share ¥29.28. Full year: revenue ¥2,641 million, operating profit ¥195 million, ordinary profit ¥192 million, net profit ¥164 million, and earnings per share ¥22.45.
Revised forecast
ItemDetails
Net SalesCumulative second-quarter period 1,380 / Full year 2,800 → Cumulative second-quarter period 1,480 / Full year 2,900(Cumulative second-quarter period 7.2 / Full year 3.5)
Operating profitCumulative second-quarter period 150 / Full year 330 → Cumulative second-quarter period 210 / Full year 390(Cumulative second-quarter period 40 / Full year 18.1)
Ordinary incomeCumulative second-quarter period 150 / Full year 330 → Cumulative second-quarter period 210 / Full year 390(Cumulative second-quarter period 40 / Full year 18.1)
Profit attributable to owners of the parentCumulative second-quarter period 120 / Full year 250 → Cumulative second-quarter period 160 / Full year 290(Cumulative second-quarter period 33.3 / Full year 16)
Net income per shareCumulative second-quarter period 16.37 / Full year 34.3 → Cumulative second-quarter period 24.07 / Full year 44.66
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredCumulative second-quarter period; full year
Publication date of previous forecast5 August 2026
Previous-period resultsCumulative second-quarter period: revenue ¥1,384 million, operating profit ¥207 million, ordinary profit ¥208 million, interim net profit ¥184 million, and interim earnings per share ¥29.28. Full year: revenue ¥2,641 million, operating profit ¥195 million, ordinary profit ¥192 million, net profit ¥164 million, and earnings per share ¥22.45.
Reason for the revisionIn addition to the favourable reception for the launch of new products, orders for existing regular products grew in September, making higher revenue likely. Although the cost of sales ratio remains high as requests for higher material and raw material prices continue due to surging crude oil prices and the weaker yen, expense reductions are ongoing. The forecasts were revised in light of the gradual progress being made in the initiatives undertaken in recent years to "improve earnings power".
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.

Orders for existing regular products grew in September, making higher revenue likely, while the initiatives undertaken in recent years to "improve earnings power" are beginning to produce results. Requests for higher material and raw material prices due to surging crude oil prices and the weaker yen continue, while expense reductions are also ongoing.

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.
Notice Regarding Revisions to the Earnings Forecast | IVY COSMETICS CORPORATION (4918) timely disclosure | Komori