Results for this period
Interim period (second quarter)2024年4月1日〜2024年9月30日Non-consolidated (standalone)Japanese GAAPThe width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
「コタ アイ ケア」の販売が堅調で、カラー剤の「コタカラー ニュート グレイ」や整髪料の「コタクチュール ベース」の販売が好調だったことから増収となった。一方、人件費等の増加により販売費及び一般管理費が増加し、利益が減少した。
No applicable matters ("There are no applicable matters")
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2024年4月1日〜2024年9月30日 |
| Net Sales | ¥3,594 million (YoY +4.9%) |
| Operating profit | ¥198 million (YoY -23.8%) |
| Ordinary income | ¥186 million (YoY -31.3%) |
| Profit attributable to owners of the parent | ¥122 million (YoY -34.6%) |
| Net income per share | 4.36円 |
| Equity ratio | End of the current fiscal period 79.9 / End of previous period 74.6 |
| Total assets | ¥12,552 million |
| Net assets | ¥10,027 million |
| Cash flows from operating activities | ¥-808,003 thousand |
| Cash flows from investing activities | ¥-206,216 thousand |
| Cash flows from financing activities | ¥-1,133,788 thousand |
| Cash and cash equivalents at end of period | ¥1,546,614 thousand |
| Full-year earnings forecast | Net Sales ¥9,660 million (YoY +5.7%) / Operating profit ¥1,972 million (YoY +2.6%) / Ordinary income ¥1,985 million (YoY +1.6%) / Net income ¥1,380 million (YoY +2.3%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥20 → ¥20（0.0%） |
| Depreciation and amortization | ¥181,315 thousand |
| Disclosure regarding the going concern assumption | No applicable matters ("There are no applicable matters") |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Yes (for analysts) |
| Issued Shares at Period-End | 32,934,663 |
| Treasury Shares at Period-End | 5,183,892 |
| Factors Behind Changes in Business Performance | 「コタ アイ ケア」の販売が堅調で、カラー剤の「コタカラー ニュート グレイ」や整髪料の「コタクチュール ベース」の販売が好調だったことから増収となった。一方、人件費等の増加により販売費及び一般管理費が増加し、利益が減少した。 |
Items this document does not state (11)
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.「コタ アイ ケア」の販売が堅調だったことに加え、カラー剤・整髪料の新製品販売が好調で増収となりました。一方、売上原価の増加に加え、人件費等の増加により販売費及び一般管理費が増加し、利益が減少しました。通期予想については、下半期に美容業界の繁忙期や販売コンクールがある一方、人件費を中心とした販管費の増加を見込んでいるため、現時点で変更していません。