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Operating income was 755 million yen, ordinary income 771 million yen, and net income 516 million yen. Growth investments under the medium-term management plan 2028 will continue, while costs including relocation-related expenses in the 4Q are anticipated; the full-year plan aims to be achieved. Promotion of cloud PBX \u201cTobiraFon Cloud\u201d and Biz sales expansion. Plan to pay a commemorative dividend of 20 yen. Completion of the Nagoya head office relocation and other organizational\/operational strengthening progressing.","jir_summary":"### Section Heading\nEarnings overview: 3Q cumulative revenue was 2,636 million yen, a YoY increase of 127.1%, marking a record high. Segment-wise growth driven by the Solutions business contributed to overall revenue expansion. Cloud PBX sales acceleration and channel expansion proceeded. Costs include relocation-related expenses for the Nagoya head office, but the full-year plan is expected to be achieved. To commemorate the 20th anniversary, a commemorative dividend of 20 yen per share will be paid.\n\n### Second Section Heading\nOutlook and capital allocation: continue growth investment under the medium-term management plan 2028 while strengthening shareholder returns. In 4Q, relocation-related costs, personnel expansion, and new development investments are scheduled. The Nagoya head office relocation is complete, and the company aims to balance growth investments and business expansion in the next period and beyond.","jir_financial_highlights":"Revenue: 2,636 million yen (YoY 127.1% increase)\nOperating income: 755 million yen (YoY-0.4%)\nOrdinary income: 771 million yen (YoY+1.0%)\nNet income: 516 million yen (YoY+0.1%)\nDividend per share (lower end): 20 yen (as part of the 20th anniversary commemorative dividend, a commemorative dividend of 20 yen was implemented)","jir_category":"","jir_hashtags":"#TobiraSystems, #FinancialResults, #CloudPBX, #MidTermManagementPlan2028, #NagoyaHeadOfficeRelocation, #ShareholderDividend, #CommemorativeDividend","jir_key_figures":"Revenue: 2,636 million yen\uff08YoY 127.1% increase\uff09\nOperating income: 755 million yen\nOrdinary income: 771 million yen\nNet income: 516 million yen\nDividend per share (lower end): 20 yen\nDividend forecast: Ordinary dividend 20 yen + Commemorative dividend 20 yen (Total expected 40 yen)","jir_meta_title":"Tobira Systems Financial Highlights - 3Q\u7d2f\u8a08 | Revenue 2,636 million yen, All-time High","jir_meta_description":"Tobira Systems FY2026 3Q financial highlights. Revenue 2,636 million yen, YoY +127.1%. Core drivers are Solutions and Cloud PBX; balance between growth investments and shareholder returns, with a plan to pay a 20 yen commemorative dividend for the 20th anniversary.","jir_og_title":"Tobira Systems Financial Highlights - 3Q FY2026","jir_og_description":"3Q cumulative revenue reached a record high. Growth in Solutions business and expansion of Cloud PBX driven by the solid pipeline. 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