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C-BON COSMETICS, The Current Fiscal Year Net Income Revised Downward to a Loss

Thu Feb 6, 2025 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 6th (15:30). The consolidated net income/loss for the cumulative third quarter of the fiscal year ending March 2025 (April to December) turned into a loss of 25 million yen (compared to a profit of 13 million yen in the same period last year).

In addition, the full-year consolidated net income/loss has been revised downward from an expected profit of 223 million yen to a loss of 72 million yen (compared to a loss of 26 million yen in the previous period), turning to a loss outlook.

Based on the full-year plan announced by the company after the downward revision, our estimate of the consolidated net income/loss for the October to March period (2H) has been revised downward from an expected profit of 284 million yen to a loss of 11 million yen (compared to a loss of 95 million yen in the same period of the previous year), turning to a loss outlook.

In the most recent three-month period, from October to December (3Q), the consolidated net income/loss turned to a profit of 36 million yen (compared to a loss of 56 million yen in the same period last year). The operating profit/loss margin significantly improved from -2.2% in the same period last year to 2.2%.

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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, 2022 6,366 -100 -85 -388 -90.8 ー Feb 3, 2023 J-GAAP
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 -6.1 307.7 Feb 6, 2025 J-GAAP
YoY +1.6% -41.5% -41.2% － －

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 Prev 4,862 389 392 284 66.4 10 Nov 6, 2024 J-GAAP
Oct - Mar, 2024 New 4,389 23 25 -11 -2.6 10 Feb 6, 2025 J-GAAP
Revision Rate -9.7% -94.1% -93.6% － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2025 Prev 9,173 378 380 223 52.1 20 May 9, 2024 J-GAAP
Mar, 2025 New 8,700 12 13 -72 -16.8 20 Feb 6, 2025 J-GAAP
Revision Rate -5.2% -96.8% -96.6% － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2023 4,112 -82 -69 -95 -22.5 10 May 9, 2024 J-GAAP
Oct - Mar, 2024 Guidance 4,389 23 25 -11 -2.6 10 Feb 6, 2025 J-GAAP
YoY +6.7% － － +88.4% +88.6%

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 8,700 12 13 -72 -16.8 20 Feb 6, 2025 J-GAAP
YoY +2.4% -58.6% -69.8% -176.9% -173.1%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
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
Oct - Dec, 2024 2,225 49 52 36 8.7 2.2 Feb 6, 2025 J-GAAP
YoY +8.7% － － － －

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