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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":"2733","jir_company_name":"Arata Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/2733-20260210-02.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales were \u00a5768,285 million (1.8% year-over-year increase), operating income was \u00a511,355 million (13.3% year-over-year decrease), and net income attributable to owners of parent was \u00a57,760 million (17.4% year-over-year decrease).","jir_summary":"### Business Performance Overview\nFor the cumulative consolidated period of the third quarter of the fiscal year ending March 2026, net sales reached \u00a5768,285 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 \u00a511,355 million (13.3% year-over-year decrease), ordinary income was \u00a511,716 million (15.0% year-over-year decrease), and net income attributable to owners of parent was \u00a57,760 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.\n\n### Financial Position and Outlook\nAs of the end of the third quarter of the fiscal year ending March 2026, total assets stood at \u00a5367,376 million, net assets at \u00a5122,228 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 \u00a51,006,000 million (2.0% year-over-year increase), operating income of \u00a512,600 million (15.9% year-over-year decrease), and net income attributable to owners of parent of \u00a59,900 million (4.4% year-over-year decrease). Moving forward, the company will advance measures toward achieving the target of \u00a51 trillion in net sales, strengthen efficiency and growth strategies through IT utilization and DX investments.\n\n### Overview of Business Combination\nOn 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 \u00a56,728 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.","jir_financial_highlights":"Net Sales: \u00a5768,285 million (1.8% year-over-year increase)\nOperating Income: \u00a511,355 million (13.3% year-over-year decrease)\nOrdinary Income: \u00a511,716 million (15.0% year-over-year decrease)\nNet Income Attributable to Owners of Parent: \u00a57,760 million (17.4% year-over-year decrease)\nEquity Ratio: 33.3% (Decrease year-over-year (37.4% \u2192 33.3%))\nNumber of Shares Issued (Including Treasury Stock): 36,057,424 shares (Same as at the end of the previous fiscal year)\nAverage Number of Shares During the Period (Cumulative Quarterly): 33,456,858 shares (Approximately flat year-over-year)\nConsolidated Earnings Guidance (Full Year Net Sales): \u00a51,006,000 million (2.0% year-over-year increase)\nConsolidated Earnings Guidance (Full Year Operating Income): \u00a512,600 million (15.9% year-over-year decrease)\nConsolidated Earnings Guidance (Full Year Net Income Attributable to Owners of Parent): \u00a59,900 million (4.4% year-over-year decrease)","jir_category":"","jir_hashtags":"#ArataCorporation, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: \u00a5768,285 million (1.8% year-over-year increase)\nOperating Income: \u00a511,355 million (13.3% year-over-year decrease)\nNet Income Attributable to Owners of Parent: \u00a57,760 million (17.4% year-over-year decrease)","jir_meta_title":"Arata Corporation Financial Summary for Third Quarter of FY March 2026: Net Sales \u00a5768,285 million (1.8% YoY Increase)","jir_meta_description":"Arata Corporation's financial summary for the third quarter of the fiscal year ending March 2026. Net sales totaled \u00a5768,285 million (1.8% YoY increase), operating income \u00a511,355 million (13.3% YoY decrease), and net income attributable to owners of parent \u00a57,760 million (17.4% YoY decrease). Announced strengthening of cosmetics business through business combination.","jir_og_title":"Arata Corporation Announces Financial Summary for Third Quarter of FY March 2026","jir_og_description":"Net sales \u00a5768,285 million (1.8% YoY increase), operating income \u00a511,355 million (13.3% YoY decrease), net income \u00a57,760 million (17.4% YoY decrease). 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