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COSMOS Pharma, First Half Ordinary Profit Increases by 1%, Sep-Nov Ordinary Profit Increases by 3%

Tue Jan 13, 2026 3:30 pm JST Earnings

3349 COSMOS Pharmaceutical Corporation 【J-GAAP】

Earnings Report

COSMOS Pharmaceutical Corporation <3349> [TSE Prime] announced its financial results after the market closed on January 13th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending May 2026 (June to November) was 21.9 billion yen, a 0.7% increase compared to the same period last year. Progress toward the full-year plan of 43.2 billion yen was 50.8%, almost the same as the five-year average of 51.4%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the December to May period (second half) is expected to nearly flat at 21.2 billion yen, down 0.5% from the same period last year.

In the most recent three-month period, from September to November (2Q), the consolidated ordinary profit amounted to 9.74 billion yen, an increase of 2.8% compared to the same period last year. However, the operating profit margin remained almost flat, changing from 3.6% in the same period last year to 3.4%.

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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
Jun - Nov, 2023 476,430 15,836 17,346 11,587 146.3 50.6 Jan 12, 2024 J-GAAP
Jun - Nov, 2024 505,936 20,344 21,777 14,428 182.1 50.5 Jan 10, 2025 J-GAAP
Jun - Nov, 2025 537,175 20,676 21,934 14,648 184.8 50.8 Jan 13, 2026 J-GAAP
YoY +6.2% +1.6% +0.7% +1.5% +1.5%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun - Nov, 2025 Guidance 525,000 20,420 21,780 14,650 184.8 37.50 Jul 11, 2025 J-GAAP
Jun - Nov, 2025 Results 537,175 20,676 21,934 14,648 184.8 37.50 Jan 13, 2026 J-GAAP
Revision Rate +2.3% +1.3% +0.7% 0.0% 0.0%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec - May, 2024 505,454 20,060 21,383 16,550 208.8 37.50 Jul 11, 2025 J-GAAP
Dec - May, 2025 Guidance 519,825 19,824 21,266 16,352 206.3 37.50 Jan 13, 2026 J-GAAP
YoY +2.8% -1.2% -0.5% -1.2% -1.2%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
May, 2024 964,989 31,501 34,299 24,454 308.6 60 Jul 12, 2024 J-GAAP
May, 2025 1,011,390 40,404 43,160 30,978 390.9 70 Jul 11, 2025 J-GAAP
May, 2026 Guidance 1,057,000 40,500 43,200 31,000 391.1 75 Jul 11, 2025 J-GAAP
YoY +4.5% +0.2% +0.1% +0.1% +0.1%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Sep - Nov, 2024 244,095 8,764 9,484 6,285 79.3 3.6 Jan 10, 2025 J-GAAP
Dec - Feb, 2024 246,332 11,283 11,994 7,915 99.9 4.6 Apr 14, 2025 J-GAAP
Mar - May, 2025 259,122 8,777 9,389 8,635 109.0 3.4 Jul 11, 2025 J-GAAP
Jun - Aug, 2025 272,394 11,645 12,188 8,171 103.1 4.3 Oct 14, 2025 J-GAAP
Sep - Nov, 2025 264,781 9,031 9,746 6,477 81.7 3.4 Jan 13, 2026 J-GAAP
YoY +8.5% +3.0% +2.8% +3.1% +3.1%

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