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
64.8
Year-on-year change in operating income (%)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationQ3 of the fiscal year ending December 202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales41,132 Millions of yen+8.7%
Operating profit5,750 Millions of yen+64.8%
Ordinary income5,839 Millions of yen+82.3%
Net income4,137 Millions of yen+146.0%
Gross Profit Margin63.9
Operating profit margin14
Selling, general and administrative expenses20,543 Millions of yen
Results for the three months of the current quarter
Net Sales
14,254 Millions of yen
Operating profit
2,403 Millions of yen
Ordinary income
2,339 Millions of yen
Profit attributable to owners of parent for the quarter
1,720 Millions of yen
Full-year earnings forecast
Net Sales
55,600 Millions of yen
Gross profit
34,900 Millions of yen
Selling, general and administrative expenses
28,350 Millions of yen
Operating profit
6,550 Millions of yen
Ordinary income
6,740 Millions of yen
Profit attributable to owners of the parent
4,600 Millions of yen
ROE
9.3 %
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales101.9 % of revised plan
Gross profit103 % of revised plan
Operating profit121.4 % of revised plan
Ordinary income119 % of revised plan
Net income122.1 % of revised plan
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing ahead of the revised planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Year on year against the same period last year
Gross profit increase from higher sales2,064
Increase in Gross Profit Margin177
Lower promotional expenses343
Decline in R&D expenditure25
Personnel Expenses-378
Logistics Costs-225
Other expenses-175
Decrease in Expo-related expenses335
Decrease in inventory write-downs221
U.S. tariff reduction and refund172
Improvements in production efficiency and product mix, etc.288
Foreign exchange impact105
Higher costs due to the impact of the Middle East-230
Other50
Vs. revised plan
Gross profit increase from higher sales480
Increase in Gross Profit Margin289
Promotion-related expenses147
Research and Development Expenses54
Personnel Expenses14
Logistics Costs0
Other expenses29
Timing shift in Korea market development expenses68
Timing shift in domestic advertising expenses46
Decrease in inventory write-downs76
Refund of U.S. tariffs100
Foreign exchange impact50
Other63
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
KRW
Assumed exchange rate0.11 Yen
Q3 results0.11 Yen
RMB
Assumed exchange rate21.5 Yen
Q3 results23.2 Yen
USD
Assumed exchange rate150 Yen
Q3 results158.85 Yen
EUR
Assumed exchange rate180 Yen
Q3 results184.21 Yen
THB
Assumed exchange rate4.8 Yen
Q3 results4.86 Yen
OtherAssumes persistently high raw material and supply prices, continued yen depreciation and strategic spending
New initiatives
- Launched the new hair-color brand “Pretowa” in September
- Launched the new styling product brand “CAPTURE THE MOMENT” for men in September
- Rollout of the new Aujua product “Mirajelly”
- Launch of new products including Impressia and iMPREA
- Strategic spending to support growth in the next fiscal year
Key KPIsA metric the company considers important as a management benchmark.
- Beauty consumption coefficient3.05 %
- Aujua sales8,904 Millions of yen
- Number of salons carrying Aujua8,870 facilities
- Global Milbon sales7,070 Millions of yen
- Number of salons carrying Global Milbon36,508 facilities
- Pretowa sales¥4.2 100 million
- CAPTURE THE MOMENT sales¥1.1 100 million
Segment results
Japan
Net Sales
28,765 Millions of yen+3.4%
Operating profit
3,556 Millions of yen+34.4%
Overseas
Net Sales
12,366 Millions of yen+23.6%
Operating profit
2,194 Millions of yen+160.0%
South Korea
Net Sales
4,679 Millions of yen+13.4%
Operating profit
1,795 Millions of yen+24.3%
China
Net Sales
2,298 Millions of yen+26.3%
Operating profit
293 Millions of yen+107.0%
United States
Net Sales
2,693 Millions of yen+44.5%
Operating profit
646 Millions of yen
EU
Net Sales
609 Millions of yen+61.6%
Operating profit
-38 Millions of yen
Other
Net Sales
2,086 Millions of yen+14.6%
Operating profit
413 Millions of yen+55.5%
Financial targets
ROE
Full-year forecast9.3 %
Market Size / Share
U.S. in-store shareContinuing to rise (figure: Not disclosed)
Number of employees
Average number of field personnel during the period
Japan380 people
South Korea34 people
China28 people
United States18 people
EU10 people
Other39 people
Recruitment29 employees who joined in April 2026 are undergoing training
Capital expenditures
¥1,533 million, cumulative FY2026 Q3
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Q3 of the fiscal year ending December 2026 |
| Net Sales | 41,132 Millions of yen (YoY +8.7%) |
| Operating profit | 5,750 Millions of yen (YoY +64.8%) |
| Ordinary income | 5,839 Millions of yen (YoY +82.3%) |
| Net income | 4,137 Millions of yen (YoY +146.0%) |
| Gross Profit Margin | 63.9 |
| Operating profit margin | 14 |
| Selling, general and administrative expenses | 20,543 Millions of yen |
| Results for the three months of the current quarter | Net Sales 14,254 Millions of yen / Operating profit 2,403 Millions of yen / Ordinary income 2,339 Millions of yen / Profit attributable to owners of parent for the quarter 1,720 Millions of yen |
| Full-year earnings forecast | Net Sales 55,600 Millions of yen / Gross profit 34,900 Millions of yen / Selling, general and administrative expenses 28,350 Millions of yen / Operating profit 6,550 Millions of yen / Ordinary income 6,740 Millions of yen / Profit attributable to owners of the parent 4,600 Millions of yen / ROE 9.3 % |
| Progress against full-year forecast | Net Sales 101.9 % of revised plan / Gross profit 103 % of revised plan / Operating profit 121.4 % of revised plan / Ordinary income 119 % of revised plan / Net income 122.1 % of revised plan |
| Self-assessment against the plan | Progressing ahead of the revised plan |
| Segment results | Japan Net Sales 28,765 Millions of yen (YoY +3.4%) / Operating profit 3,556 Millions of yen (YoY +34.4%) / Overseas Net Sales 12,366 Millions of yen (YoY +23.6%) / Operating profit 2,194 Millions of yen (YoY +160.0%) / South Korea Net Sales 4,679 Millions of yen (YoY +13.4%) / Operating profit 1,795 Millions of yen (YoY +24.3%) / China Net Sales 2,298 Millions of yen (YoY +26.3%) / Operating profit 293 Millions of yen (YoY +107.0%) / United States Net Sales 2,693 Millions of yen (YoY +44.5%) / Operating profit 646 Millions of yen / EU Net Sales 609 Millions of yen (YoY +61.6%) / Operating profit -38 Millions of yen / Other Net Sales 2,086 Millions of yen (YoY +14.6%) / Operating profit 413 Millions of yen (YoY +55.5%) |
| Breakdown of Factors Affecting the Change | Year on year against the same period last year Gross profit increase from higher sales 2,064 / Increase in Gross Profit Margin 177 / Lower promotional expenses 343 / Decline in R&D expenditure 25 / Personnel Expenses -378 / Logistics Costs -225 / Other expenses -175 / Decrease in Expo-related expenses 335 / Decrease in inventory write-downs 221 / U.S. tariff reduction and refund 172 / Improvements in production efficiency and product mix, etc. 288 / Foreign exchange impact 105 / Higher costs due to the impact of the Middle East -230 / Other 50 / Vs. revised plan Gross profit increase from higher sales 480 / Increase in Gross Profit Margin 289 / Promotion-related expenses 147 / Research and Development Expenses 54 / Personnel Expenses 14 / Logistics Costs 0 / Other expenses 29 / Timing shift in Korea market development expenses 68 / Timing shift in domestic advertising expenses 46 / Decrease in inventory write-downs 76 / Refund of U.S. tariffs 100 / Foreign exchange impact 50 / Other 63 |
| Key KPIs | Indicator name Beauty consumption coefficient / Value 3.05 % / Year on year against the same period last year Not disclosed, Indicator name Aujua sales / Value 8,904 Millions of yen / Year on year against the same period last year Not disclosed, Indicator name Number of salons carrying Aujua / Value 8,870 facilities / Year on year against the same period last year Not disclosed, Indicator name Global Milbon sales / Value 7,070 Millions of yen / Year on year against the same period last year Not disclosed, Indicator name Number of salons carrying Global Milbon / Value 36,508 facilities / Year on year against the same period last year Not disclosed, Indicator name Pretowa sales / Value ¥4.2 100 million / Year on year against the same period last year Not disclosed, Indicator name CAPTURE THE MOMENT sales / Value ¥1.1 100 million / Year on year against the same period last year Not disclosed |
| Number of employees | Average number of field personnel during the period Japan 380 people / South Korea 34 people / China 28 people / United States 18 people / EU 10 people / Other 39 people / Recruitment 29 employees who joined in April 2026 are undergoing training |
| Assumptions Underlying the Business Outlook | KRW Assumed exchange rate 0.11 Yen / Q3 results 0.11 Yen / RMB Assumed exchange rate 21.5 Yen / Q3 results 23.2 Yen / USD Assumed exchange rate 150 Yen / Q3 results 158.85 Yen / EUR Assumed exchange rate 180 Yen / Q3 results 184.21 Yen / THB Assumed exchange rate 4.8 Yen / Q3 results 4.86 Yen / Other Assumes persistently high raw material and supply prices, continued yen depreciation and strategic spending |
| Financial targets | ROE Full-year forecast 9.3 % |
| Capital expenditures | ¥1,533 million, cumulative FY2026 Q3 |
| Market Size / Share | U.S. in-store share Continuing to rise (figure: Not disclosed) |
| New initiatives | Launched the new hair-color brand “Pretowa” in September, Launched the new styling product brand “CAPTURE THE MOMENT” for men in September, Rollout of the new Aujua product “Mirajelly”, Launch of new products including Impressia and iMPREA, Strategic spending to support growth in the next fiscal year |
Items this document does not state (9)
Unit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders received and order backlogKey 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 cited strong overseas sales, expanded sales of domestic hair-care products and the new “Pretowa” product, higher gross profit from increased revenue, improved gross profit margin, improved production efficiency, underspending on some SG&A items, lower promotional expenses and US tariff refunds.
How to read this page
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