Fiscal Year Ending December 2026 Third Quarter Financial Summary [IFRS] (Consolidated)

Performance Overview

f-code Inc. posted significant expansion in revenue and profit in the nine months to the third quarter. Revenue was 12,628 million yen, operating income was 2,538 million yen, profit before tax was 2,265 million yen, and profit for the quarter attributable to owners of the parent was 1,287 million yen. Compared to the same period last year, revenue grew 50.3%, operating income increased approximately 45.0%, and quarterly profit rose approximately 29.3%, indicating strong growth. These results were supported by contributions from newly consolidated subsidiaries through M&A and steady performance in the Marketing & School segment.

Financial Position and Outlook

At the end of the period, total assets stood at 28,564 million yen, liabilities at 22,904 million yen, and total equity at 5,660 million yen, reflecting increased liabilities such as contract liabilities due to M&A. Meanwhile, shareholders' equity has increased, with an equity ratio of 30.2%. For the full year, the company maintains its previously announced earnings guidance of revenue 14,500 million yen, operating income 3,300 million yen, profit for the year 2,000 million yen, and earnings per share 155.62 yen.