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Revision of earnings forecasts4935LIBERTA CO.,LTD.Materials and Chemicals

Notice Regarding the Difference Between Forecast and Actual Consolidated Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 and Recognition of Impairment Losses

Actual results for the second quarter (interim period) of the fiscal year ending December 2026 fell ¥697 million short of the previous sales forecast, while operating and ordinary losses were narrower than forecast. The interim net loss attributable to owners of the parent was ¥2 million below forecast following recognition of a ¥71 million impairment loss. The full-year forecast remains unchanged.

Worth reading
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Mixed performance
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Scale
-697
¥ million
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending December 2026 · Second quarter (interim period)Previous forecast published 13 February 2026
Net Sales5,535→4,837million
-12.6%
Operating profit-425→-375million
+11.8%
Ordinary income-490→-407million
+16.9%
Profit attributable to owners of the parent-301→-303million yen (interim net income)
-0.7%
Net income per share-9.99→-9.97yen and sen (interim net income)
+0.2%

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

The cosmetics category exceeded plan, while sales in the functional apparel category fell short of plan due to delays in the timing of promotional initiatives caused by the later-than-expected rise in summer temperatures, as well as lower-than-planned e-commerce sales. Selling, general and administrative expenses declined following a review of the timing and content of advertising and promotional initiatives, and foreign exchange gains arose from the weaker yen. However, the Company recognized a ¥71 million impairment loss on goodwill related to フジアンドチェリー.

Details and amount of extraordinary loss

¥71 million impairment loss on goodwill related to フジアンドチェリー㈱

Previous-period resultsSales: ¥4,204 million; operating loss: ¥135 million; ordinary loss: ¥193 million; interim net loss attributable to owners of the parent: ¥201 million; interim net loss per share: ¥6.74
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥5,535 million → ¥4,837 million(-12.6%)
Operating profit¥-425 million → ¥-375 million
Ordinary income¥-490 million → ¥-407 million
Profit attributable to owners of the parent-301 million yen (interim net income) → -303 million yen (interim net income)
Net income per share-9.99 yen and sen (interim net income) → -9.97 yen and sen (interim net income)
Fiscal Period CoveredFiscal year ending December 2026
Period CoveredSecond quarter (interim period)
Publication date of previous forecast13 February 2026
Previous-period resultsSales: ¥4,204 million; operating loss: ¥135 million; ordinary loss: ¥193 million; interim net loss attributable to owners of the parent: ¥201 million; interim net loss per share: ¥6.74
Reason for the revisionThe cosmetics category exceeded plan, while sales in the functional apparel category fell short of plan due to delays in the timing of promotional initiatives caused by the later-than-expected rise in summer temperatures, as well as lower-than-planned e-commerce sales. Selling, general and administrative expenses declined following a review of the timing and content of advertising and promotional initiatives, and foreign exchange gains arose from the weaker yen. However, the Company recognized a ¥71 million impairment loss on goodwill related to フジアンドチェリー.
Details and amount of extraordinary loss¥71 million impairment loss on goodwill related to フジアンドチェリー㈱
Consolidated / non-consolidatedConsolidated
Items this document does not state (1)
Dividend 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.

The cosmetics category exceeded plan, driven by growth in “Dentiste” and the expansion and success of limited-edition products for Don Quijote. In the functional apparel category, however, promotional initiatives through sports retailers were delayed because the seasonal rise in temperatures came later than expected, and e-commerce sales also fell short of plan. On the earnings side, selling, general and administrative expenses declined following a review of the timing and content of advertising and promotional initiatives, and foreign exchange gains arose from the weaker yen. However, the Company recognized a ¥71 million impairment loss on goodwill related to フジアンドチェリー.

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Notice Regarding the Difference Between Forecast and Actual Consolidated Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 and Recognition of Impairment Losses | LIBERTA CO.,LTD. (4935) timely disclosure | Komori