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C'BON COSMETICS Co.,Ltd, First Half Ordinary Profit Revised Downward to a Loss

Wed Nov 6, 2024 3:30 pm JST Earnings

4926 C'BON COSMETICS Co.,Ltd 【J-GAAP】

Earnings Report

C'BON COSMETICS Co.,Ltd <4926> [TSE-S] announced its financial results after the market closed on November 6th (15:30). The consolidated ordinary profit/loss for the cumulative second quarter of the fiscal year ending March 2025 (April to September) turned into a loss of 12 million yen (compared to a profit of 112 million yen in the same period last year), reversing from the forecast of a 206 million yen to a loss

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit/loss for the October to March period (second half) is expected to turn into a profit of 392 million yen (compared to a loss of 69 million yen in the same period last year).

In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit dropped to 73 million yen, a 35.4% decrease compared to the same period last year. The operating profit margin worsened from 5.0% in the same period last year to 3.2%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Sep, 2022 4,297 -62 -52 -309 -72.4 ー Nov 4, 2022 J-GAAP
Apr - Sep, 2023 4,386 111 112 69 16.3 260.5 Nov 6, 2023 J-GAAP
Apr - Sep, 2024 4,311 -11 -12 -61 -14.3 ー Nov 6, 2024 J-GAAP
YoY -1.7% － － － －

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr - Sep, 2024 Guidance 4,608 205 206 122 28.5 10 May 9, 2024 J-GAAP
Apr - Sep, 2024 Results 4,311 -11 -12 -61 -14.3 10 Nov 6, 2024 J-GAAP
Revision Rate -6.4% － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2023 4,112 -82 -69 -95 -22.5 10 May 9, 2024 J-GAAP
Oct - Mar, 2024 Guidance 4,862 389 392 284 66.4 10 Nov 6, 2024 J-GAAP
YoY +18.2% － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2023 8,525 -145 -127 -421 -98.5 10 May 11, 2023 J-GAAP
Mar, 2024 8,498 29 43 -26 -6.2 15 May 9, 2024 J-GAAP
Mar, 2025 Guidance 9,173 378 380 223 52.1 20 May 9, 2024 J-GAAP
YoY +7.9% +1,203.4% +783.7% － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2023 2,282 113 113 87 20.5 5.0 Nov 6, 2023 J-GAAP
Oct - Dec, 2023 2,047 -46 -44 -56 -13.6 -2.2 Feb 5, 2024 J-GAAP
Jan - Mar, 2024 2,065 -36 -25 -39 -9.2 -1.7 May 9, 2024 J-GAAP
Apr - Jun, 2024 2,015 -85 -85 -104 -24.4 -4.2 Aug 6, 2024 J-GAAP
Jul - Sep, 2024 2,296 74 73 43 10.1 3.2 Nov 6, 2024 J-GAAP
YoY +0.6% -34.5% -35.4% -50.6% -50.9%

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