Worth reading
43Recurring
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
5.3
% (year-on-year increase in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 April 2025 to 31 December 2025Non-consolidated (standalone)Japanese GAAPNet Sales7,626¥ millionYear on year +2.6%Progress 78.9%
Operating profit1,789¥ millionYear on year +5.3%Progress 93.4%
Ordinary income1,850¥ millionYear on year +9.3%Progress 95.0%
Net income attributable to owners of the parent1,271¥ millionYear on year +8.8%Progress 92.9%
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 share45円81銭
Financial position at period-end
Total assets15,400¥ million
of which net assets 11,922 ¥ millionEquity ratio 77.4%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¥9,668 million (YoY +3.1%)
Operating profit¥1,916 million (YoY +4.6%)
Ordinary income¥1,948 million (YoY +6.2%)
Net income¥1,368 million (YoY +4.9%)
Annual Dividend Forecast¥20 → ¥20（0.0%）
Factors Behind Changes in Business Performance
主力ブランド「コタ アイ ケア」の販売が好調に推移したことに加え、「コタ全国店販コンクール」の結果も好調であったことから売上高が増加。売上原価は増収により増加し、販売費及び一般管理費は人材採用関連経費等の増加により増加。
Disclosure regarding the going concern assumption
No applicable matters.
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
Material subsequent events2026年4月1日付で普通株式1株につき1.05株の割合で株式分割を実施予定。投資単位当たりの金額を引き下げ、株式の流動性向上と投資家層の拡大を図る。
Depreciation and amortization¥230,687 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End32,934,663 Shares
Treasury Shares at Period-End5,186,335 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 April 2025 to 31 December 2025 |
| Net Sales | ¥7,626 million (YoY +2.6%) |
| Operating profit | ¥1,789 million (YoY +5.3%) |
| Ordinary income | ¥1,850 million (YoY +9.3%) |
| Profit attributable to owners of the parent | ¥1,271 million (YoY +8.8%) |
| Net income per share | 45円81銭 |
| Equity ratio | End of the current fiscal period 77.4 / End of previous period 75.3 |
| Total assets | ¥15,400 million |
| Net assets | ¥11,922 million |
| Full-year earnings forecast | Net Sales ¥9,668 million (YoY +3.1%) / Operating profit ¥1,916 million (YoY +4.6%) / Ordinary income ¥1,948 million (YoY +6.2%) / Net income ¥1,368 million (YoY +4.9%) |
| Annual Dividend Forecast | ¥20 → ¥20（0.0%） |
| Depreciation and amortization | ¥230,687 thousand |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | 2026年4月1日付で普通株式1株につき1.05株の割合で株式分割を実施予定。投資単位当たりの金額を引き下げ、株式の流動性向上と投資家層の拡大を図る。 |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 32,934,663 Shares |
| Treasury Shares at Period-End | 5,186,335 Shares |
| Factors Behind Changes in Business Performance | 主力ブランド「コタ アイ ケア」の販売が好調に推移したことに加え、「コタ全国店販コンクール」の結果も好調であったことから売上高が増加。売上原価は増収により増加し、販売費及び一般管理費は人材採用関連経費等の増加により増加。 |
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 periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation
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.主力ブランド「コタ アイ ケア」の販売が好調に推移し、「コタ全国店販コンクール」の結果も好調であったため売上高が増加しました。一方、販売費及び一般管理費は人材採用関連経費などにより増加しました。
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.