Worth reading
58In 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
13.1
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentationFY2027/3 Q27 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales4,742 Millions of yen+33.3%
Operating profit225 Millions of yen-13.1%
Ordinary income201 Millions of yen-38.7%
Net income89 Millions of yen+30.7%
Selling, general and administrative expenses1,963 Millions of yen
Results for the three months of the current quarter
Net Sales
2,318 Millions of yen+24.5%
Gross profit
1,090 Millions of yen+14.2%
Selling, general and administrative expenses
957 Millions of yen+22.7%
Operating profit
133 Millions of yen-23.6%
Operating profit before amortization of goodwill
240 Millions of yen+23.5%
Full-year earnings forecast
Net Sales
9,500 Millions of yen
Operating profit
900 Millions of yen
Ordinary income
810 Millions of yen
Profit attributable to owners of the parent
450 Millions of yen
EC consulting business revenue
1,470 Millions of yen
Marketing business revenue
7,917 Millions of yen
Investment business revenue
113 Millions of yen
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales49.9 %
Operating profit25 %
Ordinary income24.8 %
Profit attributable to owners of the parent19.8 %
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
The EC Consulting business fell short of budget. However, revenue is progressing steadily, and the company aims to meet its full-year target.New initiatives
- Implementation and rollout of generative AI and AI agents across the group
- Exhibition at the “J-Beauty REST” J-Beauty curation booth in LA
- Launch of “AKANE MAGAZINE” sales in Bangkok, Thailand
- Co-hosting “Tokyo Beauty Week 2026” with istyle Inc. and rolling out a dedicated display shelf at “@cosme OSAKA”
Key KPIsA metric the company considers important as a management benchmark.
- Total followers of official accounts593 ten thousand
- Cumulative number of projects over the past 10 years6,500 over downloads
- Cumulative number of influencers engaged over the past 10 years10 More than 10,000 people
- Sales mix excluding the Beauty category30 Approximately %
Segment results
EC consulting business
Net Sales
499 Millions of yen
Gross profit
285 Millions of yen
Operating profit before amortization of goodwill
-28 Millions of yen
Operating profit
-204 Millions of yen
Marketing business
Net Sales
4,175 Millions of yen+19.4%
Gross profit
1,839 Millions of yen+5.4%
Operating profit before amortization of goodwill
453 Millions of yen+55.5%
Operating profit
414 Millions of yen+65.5%
Investment business
Net Sales
68 Millions of yen+12.5%
Gross profit
66 Millions of yen+9.2%
Operating profit
65 Millions of yen+9.3%
Medium-term management plan targets
Operating income CAGR
25～30
Target fiscal yearFiscal year ending March 2029
Number of employees
283 people
As ofAs of 30 September 2026
Annual Dividend
¥36 per share
| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | FY2027/3 Q2 |
| Net Sales | 4,742 Millions of yen (YoY +33.3%) |
| Operating profit | 225 Millions of yen (YoY -13.1%) |
| Ordinary income | 201 Millions of yen (YoY -38.7%) |
| Net income | 89 Millions of yen (YoY +30.7%) |
| Selling, general and administrative expenses | 1,963 Millions of yen |
| Results for the three months of the current quarter | Net Sales 2,318 Millions of yen (YoY +24.5%) / Gross profit 1,090 Millions of yen (YoY +14.2%) / Selling, general and administrative expenses 957 Millions of yen (YoY +22.7%) / Operating profit 133 Millions of yen (YoY -23.6%) / Operating profit before amortization of goodwill 240 Millions of yen (YoY +23.5%) |
| Full-year earnings forecast | Net Sales 9,500 Millions of yen / Operating profit 900 Millions of yen / Ordinary income 810 Millions of yen / Profit attributable to owners of the parent 450 Millions of yen / EC consulting business revenue 1,470 Millions of yen / Marketing business revenue 7,917 Millions of yen / Investment business revenue 113 Millions of yen |
| Progress against full-year forecast | Net Sales 49.9 % / Operating profit 25 % / Ordinary income 24.8 % / Profit attributable to owners of the parent 19.8 % |
| Self-assessment against the plan | The EC Consulting business fell short of budget. However, revenue is progressing steadily, and the company aims to meet its full-year target. |
| Segment results | EC consulting business Net Sales 499 Millions of yen / Gross profit 285 Millions of yen / Operating profit before amortization of goodwill -28 Millions of yen / Operating profit -204 Millions of yen / yoy_pct Not disclosed / Marketing business Net Sales 4,175 Millions of yen (YoY +19.4%) / Gross profit 1,839 Millions of yen (YoY +5.4%) / Operating profit before amortization of goodwill 453 Millions of yen (YoY +55.5%) / Operating profit 414 Millions of yen (YoY +65.5%) / Investment business Net Sales 68 Millions of yen (YoY +12.5%) / Gross profit 66 Millions of yen (YoY +9.2%) / Operating profit 65 Millions of yen (YoY +9.3%) |
| Key KPIs | Indicator name Total followers of official accounts / Value 593 ten thousand / Year on year against the same period last year Not disclosed, Indicator name Cumulative number of projects over the past 10 years / Value 6,500 over downloads / Year on year against the same period last year Not disclosed, Indicator name Cumulative number of influencers engaged over the past 10 years / Value 10 More than 10,000 people / Year on year against the same period last year Not disclosed, Indicator name Sales mix excluding the Beauty category / Value 30 Approximately % / Year on year against the same period last year Not disclosed |
| Number of employees | 283 people |
| Medium-term management plan targets | Operating income CAGR 25～30 |
| Annual Dividend | ¥36 per share |
| New initiatives | Implementation and rollout of generative AI and AI agents across the group, Exhibition at the “J-Beauty REST” J-Beauty curation booth in LA, Launch of “AKANE MAGAZINE” sales in Bangkok, Thailand, Co-hosting “Tokyo Beauty Week 2026” with istyle Inc. and rolling out a dedicated display shelf at “@cosme OSAKA” |
Items this document does not state (14)
Gross Profit MarginOperating profit marginBreakdown of Factors Affecting the ChangeUnit price and quantity metricsNumber of stores and locationsAssumptions 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.The inability to fully absorb amortization of goodwill and other intangible assets is cited as a factor behind the decline in operating profit. Reasons given for the EC Consulting business include delays in starting transactions with multiple new customers, insufficient inventory at some customers, and the end of contracts with major customers. Recovery in influencer marketing and growth in the events area are cited as factors behind higher revenue and higher profit in the Marketing business.
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.