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C-BON COSMETICS, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 3.8 times, Oct-Dec Ordinary Profit Decreases by 83%

Thu Feb 5, 2026 3:30 pm JST Earnings

4926 C'BON COSMETICS Co.,Ltd 【J-GAAP】

Earnings Report

C'BON COSMETICS Co.,Ltd <4926> [TSE Std] announced its financial results after the market closed on February 5th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) surged 3.8 times that of the same period last year, reaching 153 million yen. However, Progress toward the full-year plan of 209 million yen was 73.2%, also falling below the five-year average of 97.7%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the January to March period (4Q) is expected to significant drop 57.6% from the same period last year to 56 million yen.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit significantly dropped to 9 million yen, an 82.7% decrease compared to the same period last year. The operating profit margin worsened from 2.2% in the same period last year to 0.1%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2023 6,433 65 68 13 3.2 158.1 Feb 5, 2024 J-GAAP
Apr - Dec, 2024 6,536 38 40 -25 -6.1 23.3 Feb 6, 2025 J-GAAP
Apr - Dec, 2025 6,914 128 153 76 17.9 73.2 Feb 5, 2026 J-GAAP
YoY +5.8% +236.8% +282.5% － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 4,527 182 184 197 46.1 10 May 13, 2025 J-GAAP
Oct - Mar, 2025 Guidance 4,513 76 65 -41 -9.6 10 Nov 6, 2025 J-GAAP
YoY -0.3% -58.2% -64.7% － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 8,498 29 43 -26 -6.2 15 May 9, 2024 J-GAAP
Mar, 2025 8,838 171 172 136 31.8 20 May 13, 2025 J-GAAP
Mar, 2026 Guidance 9,123 201 209 74 17.3 20 May 13, 2025 J-GAAP
YoY +3.2% +17.5% +21.5% -45.6% -45.7%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 2,225 49 52 36 8.7 2.2 Feb 6, 2025 J-GAAP
Jan - Mar, 2025 2,302 133 132 161 37.7 5.8 May 13, 2025 J-GAAP
Apr - Jun, 2025 2,193 30 35 11 2.7 1.4 Aug 7, 2025 J-GAAP
Jul - Sep, 2025 2,417 95 109 104 24.4 3.9 Nov 6, 2025 J-GAAP
Oct - Dec, 2025 2,304 3 9 -39 -9.2 0.1 Feb 5, 2026 J-GAAP
YoY +3.6% -93.9% -82.7% － －

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