Worth reading
46Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
5.5
% (year-on-year increase in net sales and operating income)Wording
Definitive
How definitive the wording is.Results for this period
First quarter1 March 2026–31 May 2026ConsolidatedJapanese GAAPNet Sales63,466¥ millionYear on year +5.5%Progress 25.7%
Operating profit5,647¥ millionYear on year +5.5%Progress 44.1%
Ordinary income5,621¥ millionYear on year +7.8%Progress 45.7%
Net income attributable to owners of the parent5,043¥ millionYear on year +18.1%Progress 45.0%
The 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.
Net income per share¥37.08
Financial position at period-end
Total assets186,509¥ million
of which net assets 94,437 ¥ millionEquity ratio 50.6%vs. prior year-end +1.2pt
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.
Segment revenueSegment Domestic Business / Current fiscal year ¥59,510 million / Prior-year period ¥56,657 million / Year on year against the same period last year Not disclosed, Segment Overseas Business / Current fiscal year ¥3,955 million / Prior-year period ¥3,501 million / Year on year against the same period last year Not disclosed
Segment profitSegment Domestic Business / Current fiscal year ¥6,134 million / Prior-year period ¥5,804 million / Year on year against the same period last year Not disclosed, Segment Overseas Business / Current fiscal year ¥-315 million / Prior-year period ¥-353 million / Year on year against the same period last year Not disclosed
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥247,000 million (YoY +4.3%)
Operating profit¥12,800 million (YoY +10.3%)
Ordinary income¥12,300 million (YoY +10.0%)
Net income¥11,200 million (YoY +10.9%)
Annual Dividend Forecast¥30 → ¥33（+10.0%）
Factors Behind Changes in Business Performance
Promotional initiatives focused on strategically strengthened brands and other measures proved effective, driving an increase in net sales. Although the gross profit margin declined due to the early introduction of summer apparel and optimization of inventory levels, the selling, general and administrative expense ratio declined as a result of more efficient store operations and other measures, resulting in increases at all profit levels.
Disclosure regarding the going concern assumption
No applicable matters.
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 1 / Company name 株式会社コスメ・デ・ボーテ / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss¥49 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥1,389 million / Extraordinary loss Impairment Losses ¥49 million, Other ¥1 million
Depreciation and amortization¥1,056 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors, securities analysts and media organizations)
Issued Shares at Period-End141,921,669 shares
Treasury Shares at Period-End5,906,686 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 March 2026–31 May 2026 |
| Net Sales | ¥63,466 million (YoY +5.5%) |
| Operating profit | ¥5,647 million (YoY +5.5%) |
| Ordinary income | ¥5,621 million (YoY +7.8%) |
| Profit attributable to owners of the parent | ¥5,043 million (YoY +18.1%) |
| Net income per share | ¥37.08 |
| Equity ratio | End of the current fiscal period 50.6% / End of previous period 49.4% |
| Total assets | ¥186,509 million |
| Net assets | ¥94,437 million |
| Full-year earnings forecast | Net Sales ¥247,000 million (YoY +4.3%) / Operating profit ¥12,800 million (YoY +10.3%) / Ordinary income ¥12,300 million (YoY +10.0%) / Net income ¥11,200 million (YoY +10.9%) |
| Annual Dividend Forecast | ¥30 → ¥33（+10.0%） |
| Segment revenue | Segment Domestic Business / Current fiscal year ¥59,510 million / Prior-year period ¥56,657 million / Year on year against the same period last year Not disclosed, Segment Overseas Business / Current fiscal year ¥3,955 million / Prior-year period ¥3,501 million / Year on year against the same period last year Not disclosed |
| Segment profit | Segment Domestic Business / Current fiscal year ¥6,134 million / Prior-year period ¥5,804 million / Year on year against the same period last year Not disclosed, Segment Overseas Business / Current fiscal year ¥-315 million / Prior-year period ¥-353 million / Year on year against the same period last year Not disclosed |
| Depreciation and amortization | ¥1,056 million |
| Impairment loss | ¥49 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of investment securities ¥1,389 million / Extraordinary loss Impairment Losses ¥49 million, Other ¥1 million |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社コスメ・デ・ボーテ / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors, securities analysts and media organizations) |
| Issued Shares at Period-End | 141,921,669 shares |
| Treasury Shares at Period-End | 5,906,686 shares |
| Factors Behind Changes in Business Performance | Promotional initiatives focused on strategically strengthened brands and other measures proved effective, driving an increase in net sales. Although the gross profit margin declined due to the early introduction of summer apparel and optimization of inventory levels, the selling, general and administrative expense ratio declined as a result of more efficient store operations and other measures, resulting in increases at all profit levels. |
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial subsequent events
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.Promotional initiatives focused on strategically strengthened brands and other measures proved effective, driving an increase in net sales. Although the gross profit margin declined due to the early introduction of summer apparel and optimization of inventory levels, the selling, general and administrative expense ratio declined as a result of more efficient store operations and other measures, resulting in increases at all profit levels.
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.