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COSMOS INITIA, Apr-Dec (Cumulative 3Q) Ordinary Profit Decreases by 2%, Oct-Dec Ordinary Profit Turns to Loss

Mon Feb 9, 2026 3:30 pm JST Earnings

8844 COSMOS INITIA Co., Ltd. 【J-GAAP】

Earnings Report

COSMOS INITIA Co., Ltd. <8844> [TSE Std] announced its financial results after the market closed on February 9th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) was 5.93 billion yen, a 1.7% decrease compared to the same period last year. Progress toward the full-year plan of 9.60 billion yen was 61.8%, also falling below the same period of the previous year of 76.1%.

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 expand 92.6% from the same period last year, reaching 3.66 billion yen.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit/loss turned to a loss of 0.11 billion yen (compared to a profit of 0.76 billion yen in the same period last year). The operating profit margin drastically worsened from 4.8% in the same period last year to 1.2%.

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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 75,657 3,158 2,635 1,625 48.0 39.4 Feb 8, 2024 J-GAAP
Apr - Dec, 2024 85,910 7,042 6,041 3,943 116.4 76.1 Feb 7, 2025 J-GAAP
Apr - Dec, 2025 86,068 6,839 5,937 4,126 121.8 61.8 Feb 9, 2026 J-GAAP
YoY +0.2% -2.9% -1.7% +4.6% +4.6%

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 66,883 3,526 2,671 1,819 53.7 21 May 12, 2025 J-GAAP
Oct - Mar, 2025 Guidance 87,118 4,410 3,545 2,386 70.4 27 Nov 7, 2025 J-GAAP
YoY +30.3% +25.1% +32.7% +31.2% +31.1%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 124,588 7,422 6,681 4,278 126.3 20 May 9, 2024 J-GAAP
Mar, 2025 129,528 9,452 7,943 5,323 157.1 30 May 12, 2025 J-GAAP
Mar, 2026 Guidance 152,000 11,000 9,600 6,500 191.8 38 May 12, 2025 J-GAAP
YoY +17.3% +16.4% +20.9% +22.1% +22.1%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 23,265 1,116 769 439 13.0 4.8 Feb 7, 2025 J-GAAP
Jan - Mar, 2025 43,618 2,410 1,902 1,380 40.7 5.5 May 12, 2025 J-GAAP
Apr - Jun, 2025 26,850 4,154 3,964 2,734 80.7 15.5 Aug 5, 2025 J-GAAP
Jul - Sep, 2025 38,032 2,436 2,091 1,380 40.7 6.4 Nov 7, 2025 J-GAAP
Oct - Dec, 2025 21,186 249 -118 12 0.4 1.2 Feb 9, 2026 J-GAAP
YoY -8.9% -77.7% － -97.3% -97.3%

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