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Revision of earnings forecasts4926C'BON COSMETICS Co.,Ltd.Materials and Chemicals

Notice Regarding Differences Between Forecast and Actual Results

Consolidated results for the fiscal year ending March 2026 exceeded the previous forecast. While net sales increased only slightly, operating profit, ordinary profit and net income were substantially higher than forecast.

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Scale
186
%
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Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending March 2026 · Full yearPrevious forecast published 13 May 2025
Net Sales9,123→9,267Millions of yen
+1.6%
Operating profit201→253Millions of yen
+25.4%
Ordinary income209→281Millions of yen
+34.2%
Profit attributable to owners of the parent74→213Millions of yen
+186.0%
Net income per share17.45→50.11yen and sen
+187.2%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

Following the end of transitional measures accompanying the October 2023 revision of the terms and conditions, the unit price used to calculate services was reassessed based on the latest actual circumstances. As a result, contract liabilities decreased by ¥152.624 million, and the recalculated amount was transferred to net sales. Net income increased due to a reduction in the resident tax burden resulting from the acquisition of treasury shares and the recognition of a gain on adjustments to income taxes for the portion of deferred tax assets expected to be recoverable.

Previous-period resultsNet sales ¥8,838 million, operating profit ¥171 million, ordinary profit ¥172 million, net income attributable to owners of the parent ¥136 million, and basic earnings per share ¥31.84
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales9,123 Millions of yen → 9,267 Millions of yen(+1.6%)
Operating profit201 Millions of yen → 253 Millions of yen(+25.4%)
Ordinary income209 Millions of yen → 281 Millions of yen(+34.2%)
Profit attributable to owners of the parent74 Millions of yen → 213 Millions of yen(+186.0%)
Net income per share17.45 yen and sen → 50.11 yen and sen
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredFull year
Publication date of previous forecast13 May 2025
Previous-period resultsNet sales ¥8,838 million, operating profit ¥171 million, ordinary profit ¥172 million, net income attributable to owners of the parent ¥136 million, and basic earnings per share ¥31.84
Reason for the revisionFollowing the end of transitional measures accompanying the October 2023 revision of the terms and conditions, the unit price used to calculate services was reassessed based on the latest actual circumstances. As a result, contract liabilities decreased by ¥152.624 million, and the recalculated amount was transferred to net sales. Net income increased due to a reduction in the resident tax burden resulting from the acquisition of treasury shares and the recognition of a gain on adjustments to income taxes for the portion of deferred tax assets expected to be recoverable.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Details and amount of extraordinary lossDividend forecast revision

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.

Following the end of transitional measures accompanying the October 2023 revision of the terms and conditions, the unit price used to calculate services was reassessed, and contract liabilities of ¥152.624 million were transferred to net sales, increasing net sales. Operating profit and ordinary profit also increased as a result. Net income exceeded the forecast due to a reduction in the resident tax burden resulting from the acquisition of treasury shares and the recognition of a gain on adjustments to income taxes associated with the assessment of the recoverability of deferred tax assets.

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Notice Regarding Differences Between Forecast and Actual Results | C'BON COSMETICS Co.,Ltd. (4926) timely disclosure | Komori