Arata Corporation
Financial Summary for the Third Quarter of Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)
For the third quarter of the fiscal year ending March 2026, net sales were ¥768,285 million (1.8% year-over-year increase), operating income was ¥11,355 million (13.3% year-over-year decrease), and net income attributable to owners of parent was ¥7,760 million (17.4% year-over-year decrease).
Key Figures
- Net Sales: ¥768,285 million (1.8% year-over-year increase)
- Operating Income: ¥11,355 million (13.3% year-over-year decrease)
- Net Income Attributable to Owners of Parent: ¥7,760 million (17.4% year-over-year decrease)
AI要約
Business Performance Overview
For the cumulative consolidated period of the third quarter of the fiscal year ending March 2026, net sales reached ¥768,285 million (1.8% year-over-year increase). Growth in the Health & Beauty and Pet categories, along with expansion of exclusive and priority distribution products, were the main drivers of sales growth. On the other hand, operating income was ¥11,355 million (13.3% year-over-year decrease), ordinary income was ¥11,716 million (15.0% year-over-year decrease), and net income attributable to owners of parent was ¥7,760 million (17.4% year-over-year decrease). The decrease in profits was due to increases in logistics and labor costs arising from rising prices as well as stagnation in sales volume growth.
Financial Position and Outlook
As of the end of the third quarter of the fiscal year ending March 2026, total assets stood at ¥367,376 million, net assets at ¥122,228 million, and equity ratio at 33.3%. Current assets and liabilities increased, and long-term borrowings also grew. The consolidated earnings guidance for the full year has been revised to net sales of ¥1,006,000 million (2.0% year-over-year increase), operating income of ¥12,600 million (15.9% year-over-year decrease), and net income attributable to owners of parent of ¥9,900 million (4.4% year-over-year decrease). Moving forward, the company will advance measures toward achieving the target of ¥1 trillion in net sales, strengthen efficiency and growth strategies through IT utilization and DX investments.
Overview of Business Combination
On January 21, 2026, Arata Corporation made MAP Holdings Co., Ltd., along with its subsidiaries msh Co., Ltd. and Polite Co., Ltd., wholly owned subsidiaries. The acquisition cost was ¥6,728 million. msh Co., Ltd. operates popular cosmetics brands, and Polite Co., Ltd. primarily engages in cosmetics wholesale business. This will strengthen the uniqueness of the cosmetics category and promote growth strategies.
