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

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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%.

Kabutan News

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%