Q3 supplemental for the October 2026 term. Consolidated net sales about 2.6 billion yen, ordinary income about 200 million yen. In the second half, system sales are expected to slow, but we will expand recurring revenue to lift overall profitability. Funds raised through treasury stock issuance and investments in AI\/DX to strengthen mid-term growth. 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Consolidated net sales about 2.6 billion yen, ordinary income about 200 million yen. In the second half, system sales are expected to slow, but we will expand recurring revenue to lift overall profitability. Funds raised through treasury stock issuance and investments in AI\/DX to strengthen mid-term growth. Dividend increase expected.","jir_summary":"### Overview of Earnings\nFor the Q3 results in the October 2026 term, consolidated net sales declined from 1,961 million yen to 1,926 million yen, with operating income of 140 million yen, ordinary income of 127 million yen, and quarterly net income attributable to owners of the parent of 84 million yen. The underperformance in the third quarter was driven by a slowdown in system sales and rising raw material costs.\n\n### Capital Policy \/ M&A\nFunds were raised through a third-party allotment by issuing the first series of new stock acquisition rights, totaling about 51,109.38 thousand yen (issuance of stock acquisition rights 4,843,800 yen, exercise 506,250,000 yen). Proceeds will be allocated to a three-year investment plan including AI\/DX-related investments, human capital investments, and elder care investments.\n\n### Shareholder Returns\nDividend for the October 2026 term is expected to be raised to 14 yen. Interim dividend 7 yen, end-of-term dividend 7.50 yen. As a 10th anniversary memorial perk, 1,000-yen QUO card will be awarded to shareholders holding 100 shares or more.\n\n### Mid-term Management Plan \/ Topics\nThe three-year mid-term plan targets are: net sales of 3 billion yen, ordinary income of 300 million yen, and ROE of 10%. Key measures include launching AI\/DX-related services, expanding the\u7f8e\u5bb9ICT business combining POS \u00d7 CRM \u00d7 AI, expanding elder care services, and promoting BPO.","jir_financial_highlights":"\u300aConsolidated Net Sales\u300b: 26,0** billion yen (Unknown)\n\u300aConsolidated Ordinary Income\u300b: 200 million yen (Unknown)\n\u300aROE\u300b: Over 7.0% (YoY not disclosed)\n\u300aShareholders' Equity\u300b: 2,358 million yen (Increase vs prior year)","jir_category":"","jir_hashtags":"#SCAT, #SupplementalEarnings, #MidTermManagementPlan, #NewStockAcquisitionRights, #AI DX, #BeautyICT, #ElderCareServices","jir_key_figures":"Consolidated net sales: in the 26 billion yen range (note: some items shown in thousands of yen in this document)\nConsolidated ordinary income: 200 million yen\n ROE: over 7.0%","jir_meta_title":"\u3010SCAT\u3011Q3 Supplemental Materials\uff5cRevision of H2 Outlook and Capital Policy","jir_meta_description":"SCAT's Q3 supplemental for the October 2026 term. Highlights of key indicators such as net sales and ordinary income, outlook for the second half, capital policy\/M&A, dividend policy, commemorative perks, and mid-term plan; growth strategy through AI\/DX investments explained.","jir_og_title":"","jir_og_description":"SCAT's Q3 supplemental materials. Explains current sales and profits, second-half outlook, capital policy, dividends, commemorative perks, and key points of the mid-term plan centered on AI and DX investments.","jir_og_image_url":"\/assets\/og\/scat-financial-summary.jpg","jir_chart_data_collection":"[]","ir_related_company":60795,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-113229","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n