For the third quarter of FY2026, net sales were 15,852 million yen, operating income 170 million yen, ordinary income 144 million yen, and net income attributable to owners of the parent 56 million yen. Net sales increased 26.8% YoY, operating income rose 59.2% YoY, but net income declined YoY. Full-year outlook unchanged; dividend forecast not yet determined. Going forward, the company will monitor the growth strategy centered on e-commerce marketing and the impact of business restructuring.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3195","jir_company_name":"Publicly Listed Company Generation Pass Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/3195-20260914-01.pdf","jir_short_summary":"For the third quarter of FY2026, net sales were 15,852 million yen, operating income 170 million yen, ordinary income 144 million yen, and net income attributable to owners of the parent 56 million yen. Net sales increased 26.8% YoY, operating income rose 59.2% YoY, but net income declined YoY. Full-year outlook unchanged; dividend forecast not yet determined. Going forward, the company will monitor the growth strategy centered on e-commerce marketing and the impact of business restructuring.","jir_summary":"### Business performance overview\nDuring the third quarter cumulative period, net sales increased significantly compared to the prior year, but profitability deteriorated due to certain restructuring costs and foreign exchange losses, resulting in a decline in net income attributable to owners of the parent. The main growth drivers are e-commerce marketing and product planning, with expansion in D2C products and apparel utilizing functional fibers contributing to growth. The company has completed its transition from the Tokyo Stock Exchange Growth Market to the Standard Market. Going forward, the company plans to enhance operational efficiency and consolidate growth resources through a new reorganization (Triple-Double Forge integration).\n\n### Outlook and key points\nThe full-year earnings forecast remains unchanged as of the press release dated 2025-12-15. It is necessary to monitor future disclosures as fluctuations in exchange rates, the impact of the new business restructuring, and logistics costs may affect performance. On a segment basis, e-commerce marketing sales remained solid, product planning-related revenues and profits increased substantially, and overall group earnings include some temporary revenues such as subsidies, while some large projects performed poorly and weighed on results.","jir_financial_highlights":"Net sales: 15,852 million yen (YoY 26.8% increase)\nOperating income: 170 million yen (YoY 59.2% increase)\nOrdinary income: 144 million yen (YoY 19.9% increase)\nNet income attributable to owners of the parent: 56 million yen (YoY 51.5% decrease)","jir_category":"","jir_hashtags":"#GenerationPass, #FinancialResults, #ECMarketing, #BusinessRestructuring","jir_key_figures":"Net sales: 15,852 million yen\nOperating income: 170 million yen\nNet income attributable to owners of the parent: 56 million yen","jir_meta_title":"Generation Pass | Q3 FY2026 Interim Financial Results \u2013 Revenue Up, Net Income Fell Year on Year","jir_meta_description":"Summary of Generation Pass's Q3 FY2026 interim financial results. Net sales up 26.8% YoY to 15,852 million yen; operating income up 59.2% to 170 million yen; net income declined YoY to 56 million yen. Full-year outlook unchanged. Explains segment trends and effects of restructuring.","jir_og_title":"Generation Pass | Q3 FY2026 Interim Financial Results","jir_og_description":"Sales up YoY; net income declined. Ongoing expansion in D2C and ongoing business restructuring. Full-year outlook unchanged.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60129,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-113436","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n