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C-BON COSMETICS, First Half Ordinary Profit Turns to Profit

Thu Nov 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 November 6th (15:30). The consolidated ordinary profit/loss for the cumulative second quarter of the fiscal year ending March 2026 (April to September) turned into a profit of 144 million yen (compared to a loss of 12 million yen in the same period last year), exceeded the previous forecast of 95 million yen.

Progress toward the full-year plan of 209 million yen was 68.9%.

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 October to March period (second half) is expected to significant drop 64.7% from the same period last year to 65 million yen.

In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit increased 49.3% from the same period last year, reaching 109 million yen. The operating profit margin improved from 3.2% in the same period last year to 3.9%.

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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
Apr - Sep, 2023 4,386 111 112 69 16.3 260.5 Nov 6, 2023 J-GAAP
Apr - Sep, 2024 4,311 -11 -12 -61 -14.3 ー Nov 6, 2024 J-GAAP
Apr - Sep, 2025 4,610 125 144 115 26.9 68.9 Nov 6, 2025 J-GAAP
YoY +6.9% － － － －

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr - Sep, 2025 Guidance 4,522 92 95 34 7.9 10 May 13, 2025 J-GAAP
Apr - Sep, 2025 Results 4,610 125 144 115 26.9 10 Nov 6, 2025 J-GAAP
Revision Rate +1.9% +35.9% +51.6% +238.2% +239.3%

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
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
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
YoY +5.3% +28.4% +49.3% +141.9% +141.9%

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