Results for this period
Interim period (second quarter)1 March 2026 to 31 August 2026ConsolidatedJapanese 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 Millions of yen).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Revenue increased due to promotional initiatives focused on strategically strengthened brands. Although the gross profit margin declined due to higher costs for raw materials and other items and sales initiatives aimed at optimizing inventory levels, the SG&A ratio declined through greater efficiency in store operations and sales promotion activities, resulting in higher profit at all stages.
No applicable matters.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 March 2026 to 31 August 2026 |
| Net Sales | 117,525 Millions of yen (YoY +4.3%) |
| Operating profit | 6,139 Millions of yen (YoY +7.0%) |
| Ordinary income | 5,936 Millions of yen (YoY +7.5%) |
| Profit attributable to owners of the parent | 5,625 Millions of yen (YoY +16.6%) |
| Net income per share | ¥41.33 |
| Equity ratio | End of the current fiscal period 52.5 / End of previous period 49.4 |
| Total assets | 183,505 Millions of yen |
| Net assets | 96,398 Millions of yen |
| Cash flows from operating activities | -3,774 Millions of yen |
| Cash flows from investing activities | -3,959 Millions of yen |
| Cash flows from financing activities | -1,845 Millions of yen |
| Cash and cash equivalents at end of period | 10,300 Millions of yen |
| Full-year earnings forecast | Net Sales 247,000 Millions of yen (YoY +4.3%) / Operating profit 12,800 Millions of yen (YoY +10.3%) / Ordinary income 12,300 Millions of yen (YoY +10.0%) / Net income 11,200 Millions of yen (YoY +10.9%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥30 → ¥36（+20.0%） |
| Segment revenue | Domestic Business 108,810 Millions of yen / Overseas Business 8,715 Millions of yen |
| Segment profit | Domestic Business 7,066 Millions of yen / Overseas Business -497 Millions of yen |
| Depreciation and amortization | 2,159 Millions of yen |
| Impairment loss | 243 Millions of yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of investment securities 1,411 Millions of yen / Extraordinary loss Impairment Losses 243 Millions of yen, Other 1 Millions of yen |
| 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 | Whether applicable Yes / Subject person Institutional investors, securities analysts and news organizations |
| Issued Shares at Period-End | 141,921,669 |
| Treasury Shares at Period-End | 5,641,462 |
| Factors Behind Changes in Business Performance | Revenue increased due to promotional initiatives focused on strategically strengthened brands. Although the gross profit margin declined due to higher costs for raw materials and other items and sales initiatives aimed at optimizing inventory levels, the SG&A ratio declined through greater efficiency in store operations and sales promotion activities, resulting in higher profit at all stages. |
Items this document does not state (6)
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 increased as promotional initiatives focused on strategically strengthened brands proved effective, while the gross profit margin declined due to higher costs for raw materials and other items and sales initiatives aimed at optimizing inventory levels. The SG&A ratio declined through greater efficiency in store operations and sales promotion activities, resulting in higher profit at all stages. The reason for revising the dividend forecast is the payment of a 100th anniversary commemorative dividend.