Pola Orbis Holdings Inc. TSE:4927

Pola Orbis : Summary of Financial Results for Fiscal 2025

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Source: MarketScreener



Summary of Financial Results

For the Fiscal Year Ended December 31, 2025 (Consolidated)

These financial statements have been prepared in accordance with accounting principles and practices generally accepted in Japan. The following English translation is based on the original Japanese-language document.

February 13, 2026

POLA ORBIS HOLDINGS INC.

Listing: Tokyo Stock Exchange, Prime Market (Code No.: 4927) URL: https://www.po-holdings.co.jp/

Representative: Yoshikazu Yokote, Representative Director And President

Contact: Naoki Kume, Director, Finance Tel: +81-3-3563-5517

Annual Shareholders' Meeting: March 27, 2026

Filing Date of Securities Report: March 25, 2026

Start of Cash Dividend Payment: March 30, 2026

Supplemental Materials Prepared for Yearly Financial Results: Yes

Conference Presentation for Yearly Financial Results: Yes (for analysts)

(Amounts less than one million yen have been truncated)

  1. Consolidated Performance for the Fiscal Year Ended December 31, 2025

    (January 01, 2025-December 31, 2025)

    1. Consolidated Operating Results

      (Percentage figures indicate year-on-year change)

      Net Sales

      Operating Income

      Ordinary Income

      Profit Attributable

      to Owners of Parent

      FY2025 FY2024

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      170,285

      170,359

      (0.0)

      (1.7)

      15,693

      13,810

      13.6

      (14.1)

      17,022

      16,083

      5.8

      (12.9)

      9,472

      9,286

      2.0

      (3.9)

      Note: Comprehensive income: FY2025: ¥9,694 million (7.6%); FY2024: ¥9,011 million (6.5%)

      Net Income Per Share

      Diluted Net Income Per Share

      Return on Shareholders'

      Equity

      Ordinary Income to

      Total Assets

      Operating Income to

      Net Sales

      Yen

      Yen

      %

      %

      %

      FY2025

      42.81

      42.76

      5.8

      8.5

      9.2

      FY2024

      41.97

      41.93

      5.6

      8.0

      8.1

    2. Consolidated Financial Position

      Total Assets

      Net Assets

      Equity Ratio

      Net Assets Per Share

      At December 31

      Millions of yen

      Millions of yen

      %

      Yen

      FY2025

      197,906

      163,094

      82.3

      735.91

      FY2024

      200,320

      164,916

      82.2

      744.16

      Reference: Equity capital: At December 31, 2025: ¥162,833 million; At December 31, 2024: ¥164,656 million

    3. Consolidated Cash Flows

      Cash Flows from Operating Activities

      Cash Flows from Investing Activities

      Cash Flows from Financing Activities

      Cash and

      Cash Equivalents at End of Period

      FY2025 FY2024

      Millions of yen

      18,536

      26,185

      Millions of yen

      7,878

      (12,104)

      Millions of yen

      (12,361)

      (13,376)

      Millions of yen

      61,948

      47,305

  2. Dividends

    Annual Cash Dividends Per Share

    Total Dividends

    Paid (Annual)

    Payout Ratio (Consolidated)

    Dividends to Net Assets

    (Consolidated)

    Q1-end

    Q2-end

    Q3-end

    Year-end

    Total

    Yen

    Yen

    Yen

    Yen

    Yen

    Millions of yen

    %

    %

    FY2024

    －

    21.00

    －

    31.00

    52.00

    11,523

    123.9

    6.9

    FY2025

    －

    21.00

    －

    31.00

    52.00

    11,523

    121.5

    7.0

    FY2026(Forecast)

    －

    21.00

    －

    31.00

    52.00

    127.8

  3. Consolidated Performance Forecast for the Fiscal Year Ending December 31, 2026

    (January 1, 2026-December 31, 2026)

    (Percentage figures indicate year-on-year change)

    Net Sales

    Operating

    Income

    Ordinary Income

    Profit Attributable to

    Owners of Parent

    Net Income Per Share

    Millions of yen

    %

    Millions of yen

    %

    Millions of yen

    %

    Millions of yen

    %

    Yen

    Full year

    173,000

    1.6

    17,300

    10.2

    17,300

    1.6

    9,000

    (5.0)

    40.67

    Notes to Summary Information

    1. Changes in significant subsidiaries during the current year

      (Changes in specific subsidiaries resulting in changes in the scope of consolidation) : Yes Newly Included: － Excluded: 2 ORBIS Beijing inc.

      POLA ORBIS(Shanghai) Enterprise Management CO,LTD.

    2. Changes in accounting policies, accounting estimates, and restatement

      1. Changes in accounting policies associated with revision of accounting standards : Yes

      2. Changes other than (2)-1) : None

      3. Changes in accounting estimates : None

      4. Restatement : None

        .

    3. Number of shares issued and outstanding (common stock)

      1. Number of shares issued and outstanding at the end of each period (including treasury stock) At December 31, 2025 229,136,156 shares

        At December 31, 2024 229,136,156 shares

      2. Number of shares of treasury stock at the end of each period

        At December 31, 2025 7,869,047 shares

        At December 31, 2024 7,870,726 shares

      3. Average number of shares issued and outstanding in each period Fiscal year ended December 31, 2025 221,267,606 shares

Fiscal year ended December 31, 2024 221,258,267 shares

Note: The number of shares of treasury stock at December 31 includes the Company's shares held by the officer compensation Board Incentive Plan (BIP) trust (FY2025: 344,910 shares, FY2024: 344,998shares).

The Company's shares held by the officer compensation BIP trust (FY2025: 344,168 shares, FY2024: 289,985 shares) are included in the shares of treasury stock that are deducted in the calculation of the average number of shares during the period.

(Reference) Summary of Non-consolidated Financial Performance

1. Non-consolidated Financial Performance for the Fiscal Year Ended December 31, 2025

(January 01, 2025-December 31, 2025)

  1. Operating Results

    (Percentage figures indicate year-on-year change)

    Net Sales

    Operating Income

    Ordinary Income

    Net Income

    Millions of yen

    %

    Millions of yen

    %

    Millions of yen

    %

    Millions of yen

    %

    FY2025 FY2024

    27,071

    25,646

    5.6

    4.4

    16,714

    14,770

    13.2

    1.1

    17,922

    15,510

    15.5

    (3.3)

    12,475

    12,020

    3.8

    8.3

    Net Income

    Per Share

    Diluted Net Income

    Per Share

    Yen

    Yen

    FY2025

    56.38

    56.32

    FY2024

    54.33

    54.27

  2. Financial Position

    Total Assets

    Net Assets

    Equity Ratio

    Net Assets Per Share

    At December 31

    Millions of yen

    Millions of yen

    %

    Yen

    FY2025

    160,289

    99,877

    62.2

    450.32

    FY2024

    164,665

    98,797

    59.9

    445.45

    Reference: Equity capital: At December 31, 2025: ¥99,641 million; At December 31, 2024: ¥98,561 million

    Information Regarding Annual Audit Procedures

    The annual financial results report is exempt from annual audit by certified public accountants or accounting firms.

    Explanation of Appropriate Use of Performance Forecast and Other Special Items

    This report contains projections of performance and other projections based on information currently available and certain assumptions judged to be reasonable. Actual performance may differ materially from these projections resulting from changes in the economic environment and other risks and uncertainties. For performance projections, please refer to "1. Overview of Consolidated Operating Results (4) Consolidated Performance Forecast for Fiscal 2026" on page 7.

    POLA ORBIS HOLDINGS INC. (4927) FY2025 Financial Summary

    Table of Contents

    1. Overview of Consolidated Operating Results.................................................................................................. 2

      1. Overview of Consolidated Operating Results............................................................................................. 2

      2. Overview of Consolidated Financial Position............................................................................................. 5

      3. Overview of Consolidated Cash Flows....................................................................................................... 6

      4. Consolidated Performance Forecast for Fiscal 2026................................................................................... 7

    2. Basic Approach to the Selection of Accounting Standards............................................................................ 7

    3. Consolidated Financial Statements and Notes............................................................................................... 8

      1. Consolidated Balance Sheets........................................................................................................................ 8

      2. Consolidated Statements of Income and Consolidated Statements of Comprehensive Income.................. 10

      3. Consolidated Statements of Changes in Net Assets..................................................................................... 13

      4. Consolidated Statements of Cash Flows...................................................................................................... 15

      5. Notes to Consolidated Financial Statements................................................................................................ 17

(Going Concern Assumptions).......................................................................................................................... 17

(Changes in Accounting Policies) 17

(Segment Information) 17

(Per Share Information) 20

(Subsequent Event) 21

1

POLA ORBIS HOLDINGS INC. (4927) FY2025 Financial Summary

  1. Overview of Consolidated Operating Results
    1. Overview of Consolidated Operating Results for Fiscal 2025

During the fiscal year ended December 31, 2025 (January 1-December 31, 2025), the Japanese economy continued to show a moderate recovery, despite the impact of U.S. trade policies and other factors, primarily

on the automotive industry. Backed by a gradual recovery in the real wage income of employees and improvements to consumer sentiment, there are signs of recovery in personal consumption as well.

In the domestic cosmetics market,the post-COVID-19 pandemic recovery has reached its end, and

recent performance has been in line with that of the previous year. While the reversal reaction from the previous year's high growth in inbound demand was considered to be temporary and followed by signs of recovery, however, it has recently shifted to a declining trend. In the Chinese cosmetics market, there are signs of recovery in

consumer trend due in part to support from policy measures.

Within this market environment, as part of its medium-term management plan (from 2024 through 2026) that started in 2024, the POLA ORBIS Group (the "Group") implemented four business growth strategies, namely, "strengthen the customer base in the domestic business to achieve sustainable growth and

improve profitability," "further grow the overseas business and establish business bases in new markets," "achieve profitability through growth in brands under development, contributing to sustainable earnings," and

"enhance the brand portfolio and expand business domains." At the same time, in an effort to sustainably strengthen the management foundations that will support these strategies, the Group has worked to "strengthen

R&D capabilities for new value creation" and "strengthen sustainability combining the resolution of social issues with uniqueness."

As a result of the above, consolidated net sales for fiscal 2025 fell 0.0% year on year to ¥170,285 million,

due mainly to a decrease in sales from the flagship POLA brand. Operating income increased 13.6% year on year to ¥15,693 million due to appropriate expense control, while ordinary income increased 5.8% year on year to

¥17,022 million due to foreign exchange gains recorded in the previous year. As a result of the factors noted above, affected by the recording of expenses involved in the business restructuring expenses and other factors, profit attributable to owners of parent increased 2.0% year on year to ¥9,472 million.

Operating Results Overview (Millions of yen)

Twelve Months Ended December 31

Year-on-Year

2024 2025

Amount Change Percent Change (%)

Net Sales

¥170,359

¥170,285

¥(74)

(0.0)

Operating Income

13,810

15,693

1,882

13.6

Ordinary Income

16,083

17,022

938

5.8

Profit Attributable ¥9,286

¥9,472

¥186

2.0

to Owners of Parent

2