Worth reading
48Recurring
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
-6.2
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2024年4月1日〜2024年12月31日Non-consolidated (standalone)Japanese GAAPNet Sales7,436¥ millionYear on year +1.7%Progress 80.0%
Operating profit1,700¥ millionYear on year -6.2%Progress 95.3%
Ordinary income1,693¥ millionYear on year -7.6%Progress 95.1%
Net income attributable to owners of the parent1,168¥ millionYear on year -8.6%Progress 92.1%
The 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.
Net income per share¥41.85
Financial position at period-end
Total assets14,432¥ million
of which net assets 11,072 ¥ millionEquity ratio 76.7%vs. prior year-end +2.1pt
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.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥9,300 million (YoY +1.8%)
Operating profit¥1,783 million (YoY -7.2%)
Ordinary income¥1,780 million (YoY -8.9%)
Net income¥1,268 million (YoY -6.0%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥9,300 million / Operating profit Not disclosed → ¥1,783 million / Ordinary income Not disclosed → ¥1,780 million / Net income Not disclosed → ¥1,268 million
Annual Dividend Forecast¥20 → ¥20（0.0%）
Factors Behind Changes in Business Performance
「コタエイジング バウンスアップ」の反動減があったものの、「コタクチュール ベース」の販売が好調で、「コタ全国店販コンクール」の結果も堅調、「コタ アイ ケア」の販売も底堅く推移したため売上高は増加しました。一方、売上原価と人件費等の増加により利益は減少しました。
Disclosure regarding the going concern assumption
Not applicable.
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Depreciation and amortization¥273,971 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End32,934,663
Treasury Shares at Period-End5,184,840
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2024年4月1日〜2024年12月31日 |
| Net Sales | ¥7,436 million (YoY +1.7%) |
| Operating profit | ¥1,700 million (YoY -6.2%) |
| Ordinary income | ¥1,693 million (YoY -7.6%) |
| Profit attributable to owners of the parent | ¥1,168 million (YoY -8.6%) |
| Net income per share | ¥41.85 |
| Equity ratio | End of the current fiscal period 76.7 / End of previous period 74.6 |
| Total assets | ¥14,432 million |
| Net assets | ¥11,072 million |
| Full-year earnings forecast | Net Sales ¥9,300 million (YoY +1.8%) / Operating profit ¥1,783 million (YoY -7.2%) / Ordinary income ¥1,780 million (YoY -8.9%) / Net income ¥1,268 million (YoY -6.0%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥9,300 million / Operating profit Not disclosed → ¥1,783 million / Ordinary income Not disclosed → ¥1,780 million / Net income Not disclosed → ¥1,268 million |
| Annual Dividend Forecast | ¥20 → ¥20（0.0%） |
| Depreciation and amortization | ¥273,971 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| 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 | No |
| Issued Shares at Period-End | 32,934,663 |
| Treasury Shares at Period-End | 5,184,840 |
| Factors Behind Changes in Business Performance | 「コタエイジング バウンスアップ」の反動減があったものの、「コタクチュール ベース」の販売が好調で、「コタ全国店販コンクール」の結果も堅調、「コタ アイ ケア」の販売も底堅く推移したため売上高は増加しました。一方、売上原価と人件費等の増加により利益は減少しました。 |
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidationMaterial subsequent events
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.売上高は「コタエイジング バウンスアップ」の反動減があったものの、「コタクチュール ベース」の販売好調、「コタ全国店販コンクール」の結果堅調、「コタ アイ ケア」の販売底堅さにより増加しました。利益は増収に伴う売上原価の増加や、人件費等の増加により減少しました。通期予想は当初の売上計画に到達しない見通しを理由に修正しました。
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.