Worth reading
52Recurring
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
-394
¥ million (vs. FY2026 actual operating profit)Wording
Avoiding a definitive answer
How definitive the wording is.Items stated in the management plan
Annual updateNet Sales-2.8%
基準 13,883Target13,500million
Operating profit-79.8%
基準 494Target100million
Operating profit margin-2.9pt
基準 3.6Target0.7%
Net income for the current fiscal year-72.5%
基準 364Target100million
Each line is the climb from the baseline the document states to the target it sets. The slope is scaled against the largest climb in this document. For metrics expressed as percentages, differences are shown in percentage points (pt).The increase shown by the dotted line is calculated from the two reported figures because the company did not provide the amount of growth.
What happened to the previous planNet Sales 13,500 / Operating profit 300 / Net income for the current fiscal year 300 → Net Sales 13,883 / Operating profit 494 / Net income for the current fiscal year 364（Net Sales 2.8% / Operating profit 64.9% / Net income for the current fiscal year 21.4%）
Investment amount by sectorField Brand Investment / Amount Not disclosed, Field Advertising and sales promotion investment associated with the launch of new and limited-edition products / Amount Not disclosed, Field Digital marketing, CRM and store expansion / Amount Not disclosed
Key initiatives
01Accelerate full-scale expansion into skincare centered on the concept of “Skin for Longevity”
02Thorough promotion of the channel and media mix
03Organic use of the customer base
04Full-scale expansion into skincare (and a shift away from single-product direct-to-consumer sales)
05Thorough implementation of the channel and media mix
06Organic use of the customer base
Plan assumptionsSkincare market CAGR of 2.26% (2020–2027 forecast), CAGR of the cosmetics market excluding skincare of 3.77% (2020–2027 forecast), 2025 domestic skincare market size: ¥1.4471 trillion, 2025 recovery market (rest and fatigue reduction): ¥7.6 trillion
Non-financial targetsIndicator Scope 1 and 2 reduction rate / Target value 50% reduction compared with the fiscal year ending July 2025. / Timing Fiscal year ending July 2035, Indicator Use of environmentally friendly paper / Target value 100% / Timing Each year, Indicator Engagement score / Target value 3.5 or more / Timing Each year, Indicator Obtaining Healthy Company Certification / Target value Continued selection / Timing Each year, Indicator Number of certifications in anti-aging held by employees / Target value 75 or more / Timing Fiscal year ending July 2027, Indicator Expansion of programs promoting anti-aging / Target value Implementation of the above / Timing Fiscal year ending July 2027, Indicator Participation in social activities promoting anti-aging. / Target value Continued implementation / Timing Each year, Indicator Disclosure of procurement policy / Target value Disclosure of procurement policy / Timing Fiscal year ending July 2024, Indicator Participation rate in compliance and information security training / Target value 100% / Timing Each year
Size of the Target MarketMarket Size Domestic cosmetics market: ¥3.3113 trillion (2025), Domestic skincare market: ¥1.4471 trillion (2025), Cleansing market: ¥144.6 billion (2025), Facial cleanser market: ¥133.1 billion (2025), All-in-one cosmetics market: ¥130.0 billion (2025), Recovery market (rest and fatigue reduction): ¥7.6 trillion (2025), Rest solutions (apparel) market: ¥270.8 billion (2025) / Growth rate Skincare market CAGR of 2.26% (2020–2027 forecast), CAGR of the cosmetics market excluding skincare of 3.77% (2020–2027 forecast), The cleansing market grew 13% from 2020 to 2025, The recovery market increased 1.27-fold, from ¥6.0 trillion in 2024 to ¥7.6 trillion in 2025 / Source 富士経済, “Cosmetics Marketing Handbook 2026 No. 1, No. 2 and No. 3”, Japan Recovery Association website
Risks identified by the company
Item Dependence on specific brands and intensifying competition / Additions and deletions from the previous version Not disclosed
Item Legal and Regulatory Risk / Additions and deletions from the previous version Not disclosed
Item Advertising and marketing risks / Additions and deletions from the previous version Not disclosed
Item Trends in the direct-to-consumer cosmetics market / Additions and deletions from the previous version Not disclosed
| Item | Details |
|---|---|
| Plan name | Presentation Materials on Business Plans and Growth Potential |
| Plan period | Fiscal year ending July 2027 |
| Progress against the plan | Annual update |
| Sales Target | ¥13,883 million → ¥13,500 million（△2.8%） |
| Operating profit target | ¥494 million → ¥100 million（△80.0%） |
| Operating profit margin target | 3.6 % → 0.7 % |
| Net income target | ¥364 million → ¥100 million（△72.5%） |
| Investment amount by sector | Field Brand Investment / Amount Not disclosed, Field Advertising and sales promotion investment associated with the launch of new and limited-edition products / Amount Not disclosed, Field Digital marketing, CRM and store expansion / Amount Not disclosed |
| Non-financial targets | Indicator Scope 1 and 2 reduction rate / Target value 50% reduction compared with the fiscal year ending July 2025. / Timing Fiscal year ending July 2035, Indicator Use of environmentally friendly paper / Target value 100% / Timing Each year, Indicator Engagement score / Target value 3.5 or more / Timing Each year, Indicator Obtaining Healthy Company Certification / Target value Continued selection / Timing Each year, Indicator Number of certifications in anti-aging held by employees / Target value 75 or more / Timing Fiscal year ending July 2027, Indicator Expansion of programs promoting anti-aging / Target value Implementation of the above / Timing Fiscal year ending July 2027, Indicator Participation in social activities promoting anti-aging. / Target value Continued implementation / Timing Each year, Indicator Disclosure of procurement policy / Target value Disclosure of procurement policy / Timing Fiscal year ending July 2024, Indicator Participation rate in compliance and information security training / Target value 100% / Timing Each year |
| Plan assumptions | Skincare market CAGR of 2.26% (2020–2027 forecast), CAGR of the cosmetics market excluding skincare of 3.77% (2020–2027 forecast), 2025 domestic skincare market size: ¥1.4471 trillion, 2025 recovery market (rest and fatigue reduction): ¥7.6 trillion |
| Key initiatives | Accelerate full-scale expansion into skincare centered on the concept of “Skin for Longevity”, Thorough promotion of the channel and media mix, Organic use of the customer base, Full-scale expansion into skincare (and a shift away from single-product direct-to-consumer sales), Thorough implementation of the channel and media mix, Organic use of the customer base |
| Results under the previous plan | Net Sales 13,500 / Operating profit 300 / Net income for the current fiscal year 300 → Net Sales 13,883 / Operating profit 494 / Net income for the current fiscal year 364（Net Sales 2.8% / Operating profit 64.9% / Net income for the current fiscal year 21.4%） |
| Size of the Target Market | Market Size Domestic cosmetics market: ¥3.3113 trillion (2025), Domestic skincare market: ¥1.4471 trillion (2025), Cleansing market: ¥144.6 billion (2025), Facial cleanser market: ¥133.1 billion (2025), All-in-one cosmetics market: ¥130.0 billion (2025), Recovery market (rest and fatigue reduction): ¥7.6 trillion (2025), Rest solutions (apparel) market: ¥270.8 billion (2025) / Growth rate Skincare market CAGR of 2.26% (2020–2027 forecast), CAGR of the cosmetics market excluding skincare of 3.77% (2020–2027 forecast), The cleansing market grew 13% from 2020 to 2025, The recovery market increased 1.27-fold, from ¥6.0 trillion in 2024 to ¥7.6 trillion in 2025 / Source 富士経済, “Cosmetics Marketing Handbook 2026 No. 1, No. 2 and No. 3”, Japan Recovery Association website |
| Risks identified | Item Dependence on specific brands and intensifying competition / Additions and deletions from the previous version Not disclosed, Item Legal and Regulatory Risk / Additions and deletions from the previous version Not disclosed, Item Advertising and marketing risks / Additions and deletions from the previous version Not disclosed, Item Trends in the direct-to-consumer cosmetics market / Additions and deletions from the previous version Not disclosed |
| Publication date | 14 September 2026 |
Items this document does not state (10)
ROE targetROIC targetPayout ratio / DOE policyTreasury share acquisition policyCost of capitalSelf-assessment of PBR and share priceTotal investment planSegment targetReason for revision or withdrawalDate of board resolution
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.To promote increased investment in advertising and sales promotion associated with expanded brand investment and the launch of new and limited-edition products. While the company aims to improve marketing efficiency, it states that operating profit could fall short of plan or turn into a loss while it is in a position to make aggressive investments.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.