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Operating income was 226 million yen, ordinary income was 219 million yen, and net income attributable to owners of the parent was 94 million yen, a substantial decrease. The segments show solid system solutions, but management consulting is in the red. Full-year guidance is kept as previously announced. Also announced a new business combination to acquire Life Shield as a subsidiary.","jir_summary":"### Overview of Earnings\nFor this quarter, net sales were 6,774 million yen, up 7.6% YoY, but gross profit declined 1,802 million yen (-2.0% YoY). Due to higher selling, general and administrative expenses, operating income slowed to 226 million yen. Ordinary income was 219 million yen, and net income attributable to owners of the parent dropped sharply to 94 million yen. The company continues to invest in consulting and contracted development in response to demand for DX, pursuing non-consolidated growth through M&A. The System Solutions segment remained high-value and profitable, while Management Consulting was in the red. The financial strength remains stable with an equity ratio of 37.8%.\n\n### Outlook and Key Trends\nFull-year guidance remains unchanged from the previous announcement. A notable development is the decision and execution to acquire Life Shield and make it a subsidiary, aiming to enhance value through a combination of human resources dispatch\/placement and IT\/DX support. Going forward, continued recruitment investment, improved utilization from project wins, and optimization of cost structure are expected to be focused areas.","jir_financial_highlights":"Sales: 6,774\u767e\u4e07\u5186 (YoY +7.6%)\nOperating income: 226\u767e\u4e07\u5186 (YoY -58.6%)\nOrdinary income: 219\u767e\u4e07\u5186 (YoY -59.5%)\nNet income attributable to owners of the parent: 94\u767e\u4e07\u5186 (YoY -64.5%)\nTotal assets: 4,079\u767e\u4e07\u5186 (Compared to the end of the previous consolidated fiscal year -9.3%)\nEquity ratio: 37.8% (Stable)","jir_category":"","jir_hashtags":"#Human Creation Holdings, #FinancialResults, #NewSubsidiary, #StaffDispatch, #ITConsulting","jir_key_figures":"Sales: 6,774\u767e\u4e07\u5186\nOperating income: 226\u767e\u4e07\u5186\nNet income attributable to owners of the parent: 94\u767e\u4e07\u5186","jir_meta_title":"Human Creation Holdings \u2013 Q3 FY2026 Consolidated Results | Sales 6,774 million yen, New Subsidiary Acquisition","jir_meta_description":"Analysis of Human Creation Holdings' Q3 FY2026 consolidated results. Sales increased YoY, operating income declined. Details by segment and financial position, Life Shield subsidiary acquisition, and outlook.","jir_og_title":"Human Creation Holdings \u2013 Q3 FY2026 Results","jir_og_description":"Sales 6,774 million yen, Operating income 226 million yen, Net income 94 million yen. Growth strategy through new subsidiary acquisition and maintenance of full-year guidance.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60049,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-101149","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n