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COSMO BIO, Jan-Mar (1Q) Ordinary Profit Decreases by 10%, Exceeds First Half Plan
3386 COSMO BIO COMPANY, LIMITED 【J-GAAP】
Earnings ReportCOSMO BIO COMPANY, LIMITED <3386> [TSE Std] announced its financial results after the market closed on May 8th (15:30). The consolidated ordinary profit for the first quarter of the fiscal year ending December 2026 (January to March) decreased 9.9% from the same period last year to 264 million yen. However, Progress toward the plan for the six months ending June (first half) of 200 million yen is 132.0%, already exceeding the target and also exceeding the five-year average of 82.3%.
In the most recent three-month period, from January to March (1Q), the operating profit margin worsened from 8.8% in the same period last year to 8.1%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Mar, 2024 | 2,943 | 305 | 299 | 230 | 39.6 | 88.7 | May 9, 2024 | J-GAAP |
| Jan - Mar, 2025 | 3,093 | 273 | 293 | 212 | 37.2 | 85.4 | May 9, 2025 | J-GAAP |
| Jan - Mar, 2026 | 3,331 | 271 | 264 | 222 | 39.2 | 132.0 | May 8, 2026 | J-GAAP |
| YoY | +7.7% | -0.7% | -9.9% | +4.7% | +5.4% |
Current Period Guidance
H1 Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Jun, 2025 | 5,402 | 276 | 343 | 250 | 44.0 | 25 | Aug 5, 2025 | J-GAAP |
| Jan - Jun, 2026 Guidance | 5,700 | 170 | 200 | 130 | 22.9 | 25 | Feb 13, 2026 | J-GAAP |
| YoY | +5.5% | -38.4% | -41.7% | -48.0% | -48.0% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2024 | 10,037 | 318 | 364 | 262 | 45.1 | 50 | Feb 14, 2025 | J-GAAP |
| Dec, 2025 | 10,766 | 343 | 489 | 337 | 59.3 | 50 | Feb 13, 2026 | J-GAAP |
| Dec, 2026 Guidance | 11,400 | 270 | 340 | 220 | 38.8 | 50 | Feb 13, 2026 | J-GAAP |
| YoY | +5.9% | -21.3% | -30.5% | -34.7% | -34.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Mar, 2025 | 3,093 | 273 | 293 | 212 | 37.2 | 8.8 | May 9, 2025 | J-GAAP |
| Apr - Jun, 2025 | 2,309 | 3 | 50 | 38 | 6.7 | 0.1 | Aug 5, 2025 | J-GAAP |
| Jul - Sep, 2025 | 2,483 | -1 | 26 | 22 | 3.9 | 0.0 | Nov 7, 2025 | J-GAAP |
| Oct - Dec, 2025 | 2,881 | 68 | 120 | 65 | 11.4 | 2.4 | Feb 13, 2026 | J-GAAP |
| Jan - Mar, 2026 | 3,331 | 271 | 264 | 222 | 39.2 | 8.1 | May 8, 2026 | J-GAAP |
| YoY | +7.7% | -0.7% | -9.9% | +4.7% | +5.4% |
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