Revenue was 12,181,198 thousand yen, up 17.5% YoY; operating income was 855,249 thousand yen, up 18.9% YoY; net income attributable to owners of the parent was 474,367 thousand yen, up 2.6% YoY. Full-year guidance remains unchanged: revenue around 1,568.5 million yen and net income around 628 million yen. The group is expanding primarily through TERAZ and WORKS, advancing new business investments such as opening directly managed stores in the beauty sector.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3359","jir_company_name":"Cotta Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3359-20260812-01.pdf","jir_short_summary":"Revenue was 12,181,198 thousand yen, up 17.5% YoY; operating income was 855,249 thousand yen, up 18.9% YoY; net income attributable to owners of the parent was 474,367 thousand yen, up 2.6% YoY. Full-year guidance remains unchanged: revenue around 1,568.5 million yen and net income around 628 million yen. The group is expanding primarily through TERAZ and WORKS, advancing new business investments such as opening directly managed stores in the beauty sector.","jir_summary":"### Business performance overview\nIn the third quarter of the current fiscal year, consolidated revenue reached 12,181,198 thousand yen, up 17.5% YoY; operating income was 855,249 thousand yen, up 18.9%; ordinary income was 851,772 thousand yen, up 19.9%; and net income attributable to owners of the parent was 474,367 thousand yen, up 2.6%, marking an increase. The effects of the subsidiaries TERAZ and WORKS, improved profitability ratio, and optimization of advertising expenses contributed. Growth in the direct-managed beauty business, such as the opening of the hare no iro stores, is progressing. Full-year guidance remains unchanged and has been disclosed.\n\n### Business segment status and strategy\nSales of confectionery, bakery materials, and miscellaneous goods benefited from expanded sales channels and consolidation of physical stores to strengthen customer touchpoints. The human resources solutions segment expects improved deals and margins through expansion of the Remoters-related business and the new service 'KAITAKU AGENT.' Beauty-related products will strengthen upselling and cross-selling through the consolidation of MedMarge and the renewal of EC sites. Growth in the BtoC domain through direct-managed stores and strengthened collaboration with wholesale and e-commerce are being pursued.","jir_financial_highlights":"Revenue: 12,181,198\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd417.5\uff05\u5897)\nOperating income: 855,249\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd418.9\uff05\u5897)\nOrdinary income: 851,772\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd419.9\uff05\u5897)\nNet income attributable to owners of the parent: 474,367\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd42.6\uff05\u5897)\nSegment: Sales \u2013 Confectionery, bakery materials and miscellaneous goods: 7,404,033\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd43.8\uff05\u5897)\nSegment: Human resources solutions business: 1,060,224\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd426.5\uff05\u5897)\nSegment: Beauty-related products sales: 3,629,016\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd460.5\uff05\u5897)","jir_category":"","jir_hashtags":"#cotta, #financial_results, #beauty_related, #EC, #new_stores","jir_key_figures":"Revenue: 12,181,198\u5343\u5186\uff08\u524d\u5e74\u540c\u671f\u6bd4+17.5%\uff09\nOperating income: 855,249\u5343\u5186\uff08\u524d\u5e74\u540c\u671f\u6bd4+18.9%\uff09\nNet income attributable to owners of the parent: 474,367\u5343\u5186\uff08\u524d\u5e74\u540c\u671f\u6bd4+2.6%\uff09","jir_meta_title":"\u3010Cotta Co., Ltd.\u3011Fiscal Year 2026 Q3 Financial Results Summary | Revenue 12,181 million yen, Operating income +18.9%, PB ratio improvement","jir_meta_description":"Summary of Cotta Co., Ltd.'s Q3 fiscal year 2026 financial results. Revenue up 17.5% YoY, operating income up 18.9%, with growth strategy including new beauty business initiatives and expansion of directly managed stores.","jir_og_title":"Cotta Q3 Financial Results highlights | Revenue 12,181 million yen","jir_og_description":"Cotta's Q3 results show revenue and profit growth. Highlights include integration effects of TERAZ and WORKS, consolidation of MedMarge, and hare no iro opening as new initiatives.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59885,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-102902","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n