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Results presentation4935LIBERTA CO.,LTD.Materials and Chemicals

Financial Results Briefing Materials for the Third Quarter of the Fiscal Year Ending December 2026

Cumulative third-quarter results showed higher revenue and profit, driven by growth in cosmetics and other products, as well as water purifiers and medical equipment. However, operating loss, ordinary loss and net loss all widened due to increases in advertising and promotional expenses, personnel expenses, relocation costs and M&A expenses. The full-year forecast remains unchanged at the revised plan announced on 15 September 2026.

Worth reading
49Recurring
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
460
¥ million (year-on-year decrease in operating profit)
Wording
Avoiding a definitive answer
How definitive the wording is.

Contents of this document

Results presentationQ3 FY20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥7,424 million+10.6%
Operating profit¥-558 million
Ordinary income¥-601 million
Net income¥-740 million
Selling, general and administrative expenses¥3,567 million
Results for the three months of the current quarter
Net Sales
¥2,979 million
Full-year earnings forecast
Net Sales
¥10,500 million
Operating profit
¥-415 million
Ordinary income
¥-500 million
Net income
¥-670 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
In line with the revised plan announced on 15 September 2026
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Increase in gross profit¥287 million
  • Increase in advertising and promotional expenses, etc.¥-423 million
  • Increase in personnel expenses¥-105 million
  • Office relocation costs¥-76 million
  • M&A expenses related to クレア¥-65 million
  • Increase in other expenses¥-56 million
New initiatives
  • Joint social experiment by FREEZETECH and Demae-can
  • Consideration of the local rollout of FREEZETECH in Singapore
  • Expansion of FREEZETECH's overseas and corporate sales channels
  • Launch of the new skincare brand MEDiLiA
  • Launch of the new haircare brand KAOLKO
  • Launch of more than 10 new products in the third quarter
  • Reduction in the number of shares required to qualify for shareholder benefits
Key KPIsA metric the company considers important as a management benchmark.
  • Number of domestic stores43,100 stores or more
  • Number of overseas stores27,000 stores or more
  • Rate of users experiencing a cooling sensation in the FREEZETECH joint social experiment84 %
  • Intention to continue using FREEZETECH in the joint social experiment89.6 %
  • Number of companies exchanging business cards with FREEZETECH2.6 Approximately double the previous year
  • Exercise rate for the Seventh Series Stock Acquisition Rights56.2 %
Segment results
Cosmetics
Net Sales
¥3,301 million
Year on year against the same period last year+16.8%
Toiletries
Net Sales
¥1,248 million
Year on year against the same period last year-2.0%
Functional Apparel
Net Sales
¥895 million
Year on year against the same period last year-1.0%
Water purifiers and medical equipment
Net Sales
¥852 million
Year on year against the same period last year+7.8%
Other
Net Sales
¥1,126 million
Year on year against the same period last year+22.3%
Medium-term management plan targets
A medium-term management plan with 2030 as its final year is currently being formulated. Numerical targets: Not disclosed
Number of stores and locations
Number of domestic stores43,100 stores or more
Number of overseas stores27,000 stores or more
Number of employees
144 People
Reference dateEnd of September 2026
Changes and hiring plans during the periodThe disclosure notes proactive investment in personnel and the hiring of specialist talent; changes in headcount: Not disclosed
Annual Dividend
0 Yen per share
End of period0
Contents of this document
ItemDetails
Document typeResults presentation
Fiscal Period CoveredQ3 FY2026
Net Sales¥7,424 million (YoY +10.6%)
Operating profit¥-558 million
Ordinary income¥-601 million
Net income¥-740 million
Selling, general and administrative expenses¥3,567 million
Results for the three months of the current quarterNet Sales ¥2,979 million
Full-year earnings forecastNet Sales ¥10,500 million / Operating profit ¥-415 million / Ordinary income ¥-500 million / Net income ¥-670 million
Self-assessment against the planIn line with the revised plan announced on 15 September 2026
Segment resultsCosmetics Net Sales ¥3,301 million / yoy_pct 16.8 / Toiletries Net Sales ¥1,248 million / yoy_pct -2 / Functional Apparel Net Sales ¥895 million / yoy_pct -1 / Water purifiers and medical equipment Net Sales ¥852 million / yoy_pct 7.8 / Other Net Sales ¥1,126 million / yoy_pct 22.3
Breakdown of Factors Affecting the ChangeFactors Increase in gross profit / Amount ¥287 million, Factors Increase in advertising and promotional expenses, etc. / Amount ¥-423 million, Factors Increase in personnel expenses / Amount ¥-105 million, Factors Office relocation costs / Amount ¥-76 million, Factors M&A expenses related to クレア / Amount ¥-65 million, Factors Increase in other expenses / Amount ¥-56 million
Key KPIsIndicator name Number of domestic stores / Value 43,100 stores or more / Year on year against the same period last year Not disclosed, Indicator name Number of overseas stores / Value 27,000 stores or more / Year on year against the same period last year Not disclosed, Indicator name Rate of users experiencing a cooling sensation in the FREEZETECH joint social experiment / Value 84 % / Year on year against the same period last year Not disclosed, Indicator name Intention to continue using FREEZETECH in the joint social experiment / Value 89.6 % / Year on year against the same period last year Not disclosed, Indicator name Number of companies exchanging business cards with FREEZETECH / Value 2.6 Approximately double the previous year / Year on year against the same period last year Not disclosed, Indicator name Exercise rate for the Seventh Series Stock Acquisition Rights / Value 56.2 % / Year on year against the same period last year Not disclosed
Number of stores and locationsNumber of domestic stores 43,100 stores or more / Number of overseas stores 27,000 stores or more / Number of store openings and closures during the period Not disclosed
Number of employees144 People
Medium-term management plan targetsA medium-term management plan with 2030 as its final year is currently being formulated. Numerical targets: Not disclosed
Annual Dividend0 Yen per share
New initiativesJoint social experiment by FREEZETECH and Demae-can, Consideration of the local rollout of FREEZETECH in Singapore, Expansion of FREEZETECH's overseas and corporate sales channels, Launch of the new skincare brand MEDiLiA, Launch of the new haircare brand KAOLKO, Launch of more than 10 new products in the third quarter, Reduction in the number of shares required to qualify for shareholder benefits
Items this document does not state (13)
Gross Profit MarginOperating profit marginProgress against full-year forecastUnit price and quantity metricsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsPayout ratioAcquisition of treasury sharesCapital expendituresOrders 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.

Revenue benefited from the large-scale rollout of Dentis, products developed for drugstores, the development of new sales channels in the consumer co-op division, an expanded product lineup, and growth in core products such as water purifiers and medical equipment. On the earnings side, results were affected by higher advertising and promotional expenses for major brands, personnel expenses resulting from proactive investment in human resources, office relocation costs, M&A expenses at クレア, and other expenses.

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