Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (individual)Japanese GAAPThe width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Weak demand for summer-only products amid unsettled weather, difficulties attracting customers to the summer sale, changes to the timing of major campaigns, the impact of closing unprofitable stores, a decline following the reversal of a large order received in the previous year, weak performance of the core Body Smoother product, higher advertising and promotional expenses associated with new product launches, and higher depreciation expenses related to system investments.
Not applicable
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (individual) |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥5,500 million (YoY -2.7%) |
| Operating profit | ¥-234 million |
| Ordinary income | ¥-231 million |
| Profit attributable to owners of the parent | ¥-198 million |
| Net income per share | (¥42.20) |
| Equity ratio | End of the current fiscal period 69.2 / End of previous period 68.6 |
| Total assets | ¥7,540 million |
| Net assets | ¥5,218 million |
| Cash flows from operating activities | ¥-500,598 thousand |
| Cash flows from investing activities | ¥-119,849 thousand |
| Cash flows from financing activities | ¥-74,337 thousand |
| Cash and cash equivalents at end of period | ¥1,546,024 thousand |
| Full-year earnings forecast | Net Sales ¥11,450 million (YoY -0.8%) / Operating profit ¥-110 million / Ordinary income ¥-110 million / Net income ¥-166 million |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥11,450 million / Operating profit Not disclosed → ¥-110 million / Ordinary income Not disclosed → ¥-110 million / Net income Not disclosed → ¥-166 million |
| Annual Dividend Forecast | ¥25 → ¥20（-20.0%） |
| Segment revenue | Directly operated store merchandise sales business ¥4,178,808 thousand (YoY -4.9%), Wholesale business ¥673,037 thousand (YoY +2.5%), Directly operated store services business ¥648,504 thousand (YoY +7.7%) |
| Segment profit | Directly operated store merchandise sales business ¥-267,329 thousand, Wholesale business ¥-38,050 thousand, Directly operated store services business ¥71,368 thousand (YoY -15.8%) |
| Depreciation and amortization | ¥44,613 thousand |
| Impairment loss | Not applicable |
| Disclosure regarding the going concern assumption | Not applicable |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Availability of Supplementary Financial Results Materials | None |
| Availability of Financial Results Briefing | Whether applicable None / Subject person Not disclosed |
| Issued Shares at Period-End | 4,703,063 shares |
| Treasury Shares at Period-End | 633 shares |
| Factors Behind Changes in Business Performance | Weak demand for summer-only products amid unsettled weather, difficulties attracting customers to the summer sale, changes to the timing of major campaigns, the impact of closing unprofitable stores, a decline following the reversal of a large order received in the previous year, weak performance of the core Body Smoother product, higher advertising and promotional expenses associated with new product launches, and higher depreciation expenses related to system investments. |
Items this document does not state (8)
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 declined due to weak demand for summer-only products amid unsettled weather, difficulties attracting customers to the summer sale, changes to the timing of major campaigns, and the impact of closing unprofitable stores. The operating loss widened due to higher advertising and promotional expenses associated with new product launches and higher depreciation expenses related to system investments. Details of the reasons for revising the full-year earnings forecast are not provided in this summary of financial results; instead, reference is made to materials disclosed separately.