Worth reading
62In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
24.6
% (year-on-year change in net sales)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales42,814¥ millionYear on year +24.6%Progress 72.6%
Operating profit2,013¥ millionYear on year -8.8%Progress 134.2%
Ordinary income1,889¥ millionYear on year -10.5%
Net income attributable to owners of the parent932¥ millionYear on year -15.7%
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¥52.42
Financial position at period-end
Total assets33,007¥ million
of which net assets 17,758 ¥ millionEquity ratio 53.0%vs. prior year-end +3.2pt
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.
Segment revenueDomestic Business ¥41,339 million (YoY +23.1%), Overseas business ¥1,474 million (YoY +86.1%)
Segment profitDomestic Business ¥4,715 million (YoY +2.4%), Overseas business ¥-65 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales58,000～59,000
Operating profit500～1,500
Ordinary incomeNot disclosed
Net incomeNot disclosed
Revision to Earnings ForecastNet Sales Not disclosed → 58,000～59,000 / Operating profit Not disclosed → 500～1,500 / Ordinary income Not disclosed / Net income Not disclosed
Annual Dividend Forecast¥15 → ¥15（0.0%）
Factors Behind Changes in Business Performance
In the domestic business, the launch of new products, expansion of brand lineups, and strong performance by the health food brands contributed to higher sales. In the overseas business, expansion into Costco in the United States and OLIVE YOUNG in South Korea, as well as the capture of inbound demand, contributed to sales growth.
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
Changes in the scope of consolidationNew 0 companies / Excluded 2 companies (艾恩伊（上海）化粧品有限公司, 株式会社Ｅｎｄｅａｖｏｕｒ)
Breakdown of extraordinary income (loss)Extraordinary income Repayment of executive compensation ¥12 million / Extraordinary loss Loss on disposal of fixed assets ¥0 million, Special investigation expenses and related costs ¥219 million, Penalty for breach of listing agreement ¥33 million, Levy ¥6 million, Loss on liquidation of subsidiary ¥24 million
Depreciation and amortization¥853 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End17,797,210 shares
Treasury Shares at Period-End241 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 September 2026 |
| Net Sales | ¥42,814 million (YoY +24.6%) |
| Operating profit | ¥2,013 million (YoY -8.8%) |
| Ordinary income | ¥1,889 million (YoY -10.5%) |
| Profit attributable to owners of the parent | ¥932 million (YoY -15.7%) |
| Net income per share | ¥52.42 |
| Equity ratio | End of the current fiscal period 53 / End of previous period 49.8 |
| Total assets | ¥33,007 million |
| Net assets | ¥17,758 million |
| Full-year earnings forecast | Net Sales 58,000～59,000 / Operating profit 500～1,500 / Ordinary income Not disclosed / Net income Not disclosed |
| Revision to Earnings Forecast | Net Sales Not disclosed → 58,000～59,000 / Operating profit Not disclosed → 500～1,500 / Ordinary income Not disclosed / Net income Not disclosed |
| Annual Dividend Forecast | ¥15 → ¥15（0.0%） |
| Segment revenue | Domestic Business ¥41,339 million (YoY +23.1%), Overseas business ¥1,474 million (YoY +86.1%) |
| Segment profit | Domestic Business ¥4,715 million (YoY +2.4%), Overseas business ¥-65 million |
| Depreciation and amortization | ¥853 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Repayment of executive compensation ¥12 million / Extraordinary loss Loss on disposal of fixed assets ¥0 million, Special investigation expenses and related costs ¥219 million, Penalty for breach of listing agreement ¥33 million, Levy ¥6 million, Loss on liquidation of subsidiary ¥24 million |
| 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 |
| Changes in the scope of consolidation | New 0 companies / Excluded 2 companies (艾恩伊（上海）化粧品有限公司, 株式会社Ｅｎｄｅａｖｏｕｒ) |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 17,797,210 shares |
| Treasury Shares at Period-End | 241 shares |
| Factors Behind Changes in Business Performance | In the domestic business, the launch of new products, expansion of brand lineups, and strong performance by the health food brands contributed to higher sales. In the overseas business, expansion into Costco in the United States and OLIVE YOUNG in South Korea, as well as the capture of inbound demand, contributed to sales growth. |
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossMaterial 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.The company explained that strong performance by new brands and products, entry into new categories, growth of its health food brands, expansion into Costco in the United States and OLIVE YOUNG in South Korea, and the capture of inbound demand contributed to higher sales.
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.