Results for this period
Interim period (second quarter)1 April 2026–30 September 2026Non-consolidated (individual)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 ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Revenue increased as sales of “COTA i CARE” remained strong and sales of “COTA HEAD SPA PURESS” were robust. Cost of sales increased due to the rise in revenue and higher raw material costs, while selling, general and administrative expenses increased mainly because of higher personnel expenses and other factors.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (individual) |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | ¥3,599 million (YoY +1.6%) |
| Operating profit | △0 |
| Ordinary income | ¥68 million (YoY -66.6%) |
| Profit attributable to owners of the parent | ¥20 million (YoY -84.6%) |
| Net income per share | ¥0.71 |
| Equity ratio | End of the current fiscal period 82 / End of previous period 76.3 |
| Total assets | ¥14,076 million |
| Net assets | ¥11,539 million |
| Cash flows from operating activities | ¥-506 million |
| Cash flows from investing activities | ¥-932 million |
| Cash flows from financing activities | ¥-562 million |
| Cash and cash equivalents at end of period | ¥1,549 million |
| Full-year earnings forecast | Net Sales ¥10,130 million (YoY +5.5%) / Operating profit ¥1,830 million (YoY -8.3%) / Ordinary income ¥1,931 million (YoY -6.5%) / Net income ¥1,293 million (YoY -9.9%) |
| Annual Dividend Forecast | ¥20 → ¥20（0.0%） |
| Depreciation and amortization | ¥147,351 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Availability of Supplementary Financial Results Materials | None |
| Availability of Financial Results Briefing | Yes (for analysts) |
| Issued Shares at Period-End | 32,373,036 shares |
| Treasury Shares at Period-End | 3,249,295 shares |
| Factors Behind Changes in Business Performance | Revenue increased as sales of “COTA i CARE” remained strong and sales of “COTA HEAD SPA PURESS” were robust. Cost of sales increased due to the rise in revenue and higher raw material costs, while selling, general and administrative expenses increased mainly because of higher personnel expenses and other factors. |
Items this document does not state (12)
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.Revenue increased because sales of “COTA i CARE” remained strong, and sales of “COTA HEAD SPA PURESS,” launched in May 2026, were also robust. Meanwhile, cost of sales increased due to the rise in revenue and higher raw material costs, while selling, general and administrative expenses increased mainly because of higher personnel expenses and other factors.