** Shares of cosmetics maker Elf Beauty ELF.N up ~5% at $53.25 in extended trading

** Company reports 35% increase in Q4 sales to $449.3 million, above analysts' estimate of $423.1 million - data compiled by LSEG

** Q4 adjusted EPS of 32 cents also beats estimate of 29 cents

** Says surging oil prices tied to Iran war can have a $15 million to $20 million impact in fiscal 2027; sees tariff refunds offsetting those costs

** Forecasts annual sales and profit below analysts' expectations

** Shares down 33.3% YTD