Billing System Corporation Financial Summary for the Third Quarter of the Fiscal Year Ending December 2026

Performance Summary

Net sales for the cumulative third-quarter period increased year on year, with continued expansion of stable revenue centered on the payment support business. The ratio of recurring (stock) sales remained high at 86.2%. Operating income, ordinary income, and net income all rose significantly, driven by growth in the core payment support business and rollout of new services. On the financial side, cash and deposits decreased, but the equity ratio stands at 11.1% and the effective equity ratio is 77.3%, indicating low risk.

Outlook and Key Focus Areas

We will continue to expand digital payments and leverage our connections with financial institutions to enter adjacent areas. While carefully monitoring the risk of delays in the start of sales for new terminals, we will pay attention to the impact of security-related expenses and relocation costs for the operations center. Full-year forecasts remain unchanged from the previous announcement, and we aim to strengthen platform functionality and expand the customer base by capitalizing on growth opportunities across segments.