Financial Summary for Q3 FY February 2026 [IFRS] (Consolidated)

Performance Overview

For the cumulative consolidated period of Q3 FY February 2026, revenue amounted to 109,460 million yen (1.4% YoY increase), operating income was 9,436 million yen (28.1% YoY increase), profit before tax was 9,194 million yen (28.7% YoY increase), and net income attributable to owners of parent was 6,118 million yen (30.7% YoY increase). The core CRM business benefited from effective revenue improvement measures, recording revenue of 109,217 million yen (1.5% YoY increase) and profit before tax of 8,506 million yen (21.0% YoY increase). Other businesses saw a decline in revenue due to decreased content sales; however, profit before tax increased to 608 million yen (535.2% YoY increase) due to gains from a company split absorption.

Financial Position and Cash Flow Status

Total assets stood at 171,693 million yen, a decrease of 2,720 million yen compared with the previous consolidated fiscal year-end. Total liabilities decreased by 5,199 million yen to 98,377 million yen, and the equity ratio attributable to owners of parent increased by 2.0 points to 42.2%. Net cash provided by operating activities was 14,770 million yen, net cash used in investing activities was 261 million yen, and net cash used in financing activities was 12,497 million yen. As a result, cash and cash equivalents at the end of the quarter totaled 9,029 million yen.

Dividends and Earnings Forecast

The annual dividend forecast for FY February 2026 is 60 yen per share (an interim dividend of 30 yen and a year-end dividend of 30 yen), with no revisions from the previous forecast. The full-year consolidated earnings forecast remains unchanged, with revenue projected at 150,000 million yen (4.5% YoY increase), operating income at 12,000 million yen (3.6% YoY increase), and net income attributable to owners of parent at 8,100 million yen (1.2% YoY increase).

Business Strategy Progress and ESG Initiatives

Development was completed on 'Knowledge Generator,' an automated contact center solution utilizing generative AI, and a capital and business alliance was formed with a medical startup to promote entry into new business domains. In addition, the company has earned Gold certification—the highest rating—in the 'PRIDE Index 2025' for seven consecutive years, reflecting ongoing efforts to foster an organizational culture that respects diversity, including support for LGBTQ+ communities.