Q3 Financial Summary for the Fiscal Year Ending November 2026 [IFRS] (Consolidated)

Overview of Results

In the cumulative Q3 of the fiscal year ending November 2026, S-Pool, Inc. recorded revenue of 19,118 million yen, up 1.2% YoY. However, operating income declined 20.3% YoY to 1,068 million yen, profit before tax decreased 31.2% YoY to 773 million yen, and net income attributable to owners of parent for the quarter fell 27.1% YoY to 551 million yen. By segment, the Business Solutions segment remained strong while the Human Resources Solutions segment decreased. Spot work in wide-area administrative BPO was robust and supported overall revenue growth. The decline was driven by a rebound reduction in carbon credit sales and profit pressures in other segments. There is no change to the full-year forecast.

Outlook and Investor Impact

Results through Q3 are considered within the expected range. As part of full-year growth strategy, the company will continue to focus on growth areas such as employment support for people with disabilities, environmental management support, and wide-area administrative BPO. There was no mention of capital policy or dividends; the company intends to maintain current financial soundness while continuing capital expenditures such as expansion of new farms. Investors should note that while revenue increased, operating profit may continue to decline; monitoring the contribution of growth areas and improvement of the business portfolio is necessary.