Worth reading
61In 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
632
¥ million (year-on-year increase in revenue)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentationSecond quarter (interim period) of the fiscal year ending December 202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥4,837 million+15.1%
Operating profit¥-375 million
Ordinary income¥-407 million
Net income¥-303 million interim net income attributable to owners of the parent
Selling, general and administrative expenses¥2,340 million
Results for the three months of the current quarter
Net Sales
¥2,979 million
Full-year earnings forecast
Net Sales
¥13,200 million
Gross profit
¥5,610 million
Selling, general and administrative expenses
¥5,260 million
Operating profit
¥350 million
EBITDA
¥541 million
Ordinary income
¥250 million
Net income
¥127 million net income attributable to owners of the parent
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Net sales fell short of plan, while operating profit and ordinary profit exceeded plan. Other profit items fell short of plan. The financial results summary states that operating profit, EBITDA and interim net income were “in line with plan.”Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Increase in gross profit240
Increase in advertising and promotional expenses, etc.-271
M&A expenses related to クレア-69
Increase in personnel expenses-65
Increase in other expenses-48
New initiatives
- Joint development of functional apparel for shipbuilding sites by 4 companies, including the Imabari Shipbuilding Group
- Launch of television, digital and transit advertising for FREEZETECH
- Launch of a limited-edition MELLOW CHARM series produced by Maki Goto
- Renewal of the company’s e-commerce websites
- Making クレア a subsidiary and absorbing it through a merger
- Appointment of a brand ambassador for HEDORO TORNADO and stronger promotional activities
- Launch of more than 10 new products in the second quarter
Key KPIsA metric the company considers important as a management benchmark.
- Number of companies conducting B2B transactions for FREEZETECH80 companies
- Number of stores carrying FREEZETECH in Japan2,800 Location
- MELLOW CHARM sell-out results for January–June 2026315 % of the January–June 2026 average+46.0%
- Number of stores where in-store promotions for Kabi Tornado/HEDORO TORNADO were conducted15,827 Location
- Consolidated number of employees149 People
Segment results
Cosmetics
Net Sales¥2,143 million
Year on year against the same period last year+16.4%
Toiletries
Net Sales¥891 million
Year on year against the same period last year+31.1%
Functional Apparel
Net Sales¥682 million
Year on year against the same period last year+32.0%
Water purifiers and medical equipment
Net Sales¥514 million
Year on year against the same period last year+6.8%
Other
Net Sales¥605 million
Year on year against the same period last year-11.5%
Number of stores and locations
Number of domestic stores43,100 Location
Number of overseas stores26,900 Location
Increase during the periodThe number of stores in Japan increased by approximately 750 from 42,350 stores in Q1 of the fiscal year ending December 2026, while the overseas total increased by approximately 700 from 26,200 stores
Number of employees
149 People
As of30 June 2026
Capital expenditures
¥62 million expenditures for purchases of fixed assets
Annual Dividend
¥2 per share
Payout ratio
47.4| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | Second quarter (interim period) of the fiscal year ending December 2026 |
| Net Sales | ¥4,837 million (YoY +15.1%) |
| Operating profit | ¥-375 million |
| Ordinary income | ¥-407 million |
| Net income | ¥-303 million (interim net income attributable to owners of the parent) |
| Selling, general and administrative expenses | ¥2,340 million |
| Results for the three months of the current quarter | Net Sales ¥2,979 million |
| Full-year earnings forecast | Net Sales ¥13,200 million / Gross profit ¥5,610 million / Selling, general and administrative expenses ¥5,260 million / Operating profit ¥350 million / EBITDA ¥541 million / Ordinary income ¥250 million / Net income ¥127 million (net income attributable to owners of the parent) |
| Self-assessment against the plan | Net sales fell short of plan, while operating profit and ordinary profit exceeded plan. Other profit items fell short of plan. The financial results summary states that operating profit, EBITDA and interim net income were “in line with plan.” |
| Segment results | Cosmetics Net Sales ¥2,143 million / yoy_pct ¥16.4 million / Toiletries Net Sales ¥891 million / yoy_pct ¥31.1 million / Functional Apparel Net Sales ¥682 million / yoy_pct ¥32 million / Water purifiers and medical equipment Net Sales ¥514 million / yoy_pct ¥6.8 million / Other Net Sales ¥605 million / yoy_pct ¥-11.5 million |
| Breakdown of Factors Affecting the Change | Increase in gross profit 240 / Increase in advertising and promotional expenses, etc. -271 / M&A expenses related to クレア -69 / Increase in personnel expenses -65 / Increase in other expenses -48 |
| Key KPIs | Number of companies conducting B2B transactions for FREEZETECH 80 companies, Number of stores carrying FREEZETECH in Japan 2,800 Location, MELLOW CHARM sell-out results for January–June 2026 315 % of the January–June 2026 average (YoY +46.0%), Number of stores where in-store promotions for Kabi Tornado/HEDORO TORNADO were conducted 15,827 Location, Consolidated number of employees 149 People |
| Number of stores and locations | Number of domestic stores 43,100 Location / Number of overseas stores 26,900 Location / Increase during the period The number of stores in Japan increased by approximately 750 from 42,350 stores in Q1 of the fiscal year ending December 2026, while the overseas total increased by approximately 700 from 26,200 stores |
| Number of employees | 149 People |
| Annual Dividend | ¥2 per share |
| Payout ratio | 47.4 |
| Capital expenditures | ¥62 million (expenditures for purchases of fixed assets) |
| New initiatives | Joint development of functional apparel for shipbuilding sites by 4 companies, including the Imabari Shipbuilding Group, Launch of television, digital and transit advertising for FREEZETECH, Launch of a limited-edition MELLOW CHARM series produced by Maki Goto, Renewal of the company’s e-commerce websites, Making クレア a subsidiary and absorbing it through a merger, Appointment of a brand ambassador for HEDORO TORNADO and stronger promotional activities, Launch of more than 10 new products in the second quarter |
Items this document does not state (12)
Gross Profit MarginOperating profit marginProgress against full-year forecastUnit price and quantity metricsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAcquisition of treasury sharesOrders received and order backlogMarket Size / ShareKey points of the Q&A
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 benefited from new products and expanded distribution of Dentis, an increase in the number of stores carrying HEDORO TORNADO and Sayonara Danny, growing demand for FREEZETECH and expanded sales channels, and growth in water purifiers and medical equipment products. On the earnings side, advertising and promotional expenses for major brands, personnel expenses resulting from proactive investment in staff, M&A expenses related to クレア, and other expenses increased.
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.