Worth reading
57In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
-15.3
Year-on-year change in revenue (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 August 2025–30 April 2026ConsolidatedJapanese GAAPNet Sales10,591¥ millionYear on year -15.3%Progress 78.5%
Operating profit742¥ millionYear on year -41.4%Progress 247.3%
Ordinary income833¥ millionYear on year -31.3%Progress 277.7%
Net income attributable to owners of the parent542¥ millionYear on year -28.9%
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 share¥62.22
Financial position at period-end
Total assets10,474¥ million
of which net assets 7,135 ¥ millionEquity ratio 67.9%vs. prior year-end +2.8pt
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 revenue
Anti-Aging business8,06376.1%-21.4%
Recovery business2,52723.9%+12.7%
Segment profit
Anti-Aging business890-19.0%
Recovery business-148
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥13,500 million (YoY -16.5%)
Operating profit¥300 million (YoY -51.4%)
Ordinary income¥300 million (YoY -50.0%)
Profit attributable to owners of the parent¥300 million (YoY -36.4%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥13,500 million / Operating profit Not disclosed → ¥300 million / Ordinary income Not disclosed → ¥300 million / Profit attributable to owners of the parent Not disclosed → ¥300 million
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
Although sales in the Recovery business grew steadily, sales in the Anti-Aging business declined. Operating profit decreased because selling expenses, particularly advertising and promotion expenses related to customer acquisition, were below plan, among other factors.
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
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Impairment lossNone (material impairment loss on fixed assets)
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥2 million, Item Gain on reversal of subscription rights to shares / Amount ¥1 million / Extraordinary loss No applicable matters
Depreciation and amortization¥192 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End8,720,534 shares
Treasury Shares at Period-End155 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 August 2025–30 April 2026 |
| Net Sales | ¥10,591 million (YoY -15.3%) |
| Operating profit | ¥742 million (YoY -41.4%) |
| Ordinary income | ¥833 million (YoY -31.3%) |
| Profit attributable to owners of the parent | ¥542 million (YoY -28.9%) |
| Net income per share | ¥62.22 |
| Equity ratio | End of the current fiscal period 67.9 / End of previous period 65.1 |
| Total assets | ¥10,474 million |
| Net assets | ¥7,135 million |
| Full-year earnings forecast | Net Sales ¥13,500 million (YoY -16.5%) / Operating profit ¥300 million (YoY -51.4%) / Ordinary income ¥300 million (YoY -50.0%) / Profit attributable to owners of the parent ¥300 million (YoY -36.4%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥13,500 million / Operating profit Not disclosed → ¥300 million / Ordinary income Not disclosed → ¥300 million / Profit attributable to owners of the parent Not disclosed → ¥300 million |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | Anti-Aging business ¥8,063 million (YoY -21.4%) / Recovery business ¥2,527 million (YoY +12.7%) |
| Segment profit | Anti-Aging business ¥890 million (YoY -19.0%) / Recovery business ¥-148 million |
| Depreciation and amortization | ¥192 million |
| Impairment loss | None (material impairment loss on fixed assets) |
| Breakdown of extraordinary income (loss) | Extraordinary income Item Gain on sale of non-current assets / Amount ¥2 million, Item Gain on reversal of subscription rights to shares / Amount ¥1 million / Extraordinary loss No applicable matters |
| 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 |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (for institutional investors and analysts) |
| Issued Shares at Period-End | 8,720,534 shares |
| Treasury Shares at Period-End | 155 shares |
| Factors Behind Changes in Business Performance | Although sales in the Recovery business grew steadily, sales in the Anti-Aging business declined. Operating profit decreased because selling expenses, particularly advertising and promotion expenses related to customer acquisition, were below plan, among other factors. |
Items this document does not state (10)
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 backlogMaterial 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.Net sales decreased because, although the Recovery business grew steadily, sales in the Anti-Aging business declined. Operating profit decreased mainly because selling expenses, particularly advertising and promotion expenses related to customer acquisition, were below plan. The full-year forecast was revised in light of the business environment for the Anti-Aging business and earnings progress during the nine-month period.
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.