For the consolidated results of the first three quarters of the fiscal year ending October 2026, net sales were 4,176 million yen, operating income 706 million yen, ordinary income 713 million yen, and net income attributable to owners of the parent 444 million yen. Net sales increased 11.5% YoY, while net income declined 9.3% YoY. Full-year guidance remains unchanged from the previous announcement. Diluted earnings per share after considering the share split is 23.06 yen (before split: 25.46 yen), and the expected year-end dividend is 11 yen. The software segment remains solid, though overall corporate expenses also impact results.<\/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":"3804","jir_company_name":"System D 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\/3804-20260914-01.pdf","jir_short_summary":"For the consolidated results of the first three quarters of the fiscal year ending October 2026, net sales were 4,176 million yen, operating income 706 million yen, ordinary income 713 million yen, and net income attributable to owners of the parent 444 million yen. Net sales increased 11.5% YoY, while net income declined 9.3% YoY. Full-year guidance remains unchanged from the previous announcement. Diluted earnings per share after considering the share split is 23.06 yen (before split: 25.46 yen), and the expected year-end dividend is 11 yen. The software segment remains solid, though overall corporate expenses also impact results.","jir_summary":"### Overview of results\nOur group is expanding cloud services and providing solutions centered on the education and public sector, building recurring revenue. For the cumulative third quarter, sales and operating income exceeded plan, while net income declined year over year. In the segment, the software business accounts for the majority of external sales, and product enhancements, including AI-related features, continue. A share split has already been implemented, and the full-year net income per share indicator is presented after considering the split effects.\n\n### Outlook and impact on shareholders\nFull-year earnings guidance remains unchanged from the forecast announced on December 15, 2025. We will continue to stabilize recurring revenue through large projects while expanding in the education sector and advancing AI initiatives. The year-end dividend is a projection taking into account the share split, following the existing dividend policy. In the short term, YoY net income is expected to decline, but expanding cloud\/operational service offerings should strengthen the earnings base.","jir_financial_highlights":"Sales: 4,176,664 thousand yen (YoY 11.5% increase)\nOperating income: 706,275 thousand yen (YoY 1.9% increase)\nOrdinary income: 712,930 thousand yen (YoY 2.0% increase)\nNet income attributable to owners of the parent: 443,947 thousand yen (YoY 9.3% decrease)\nEarnings per share: 23.06 yen (YoY Unknown (Stock split impact))","jir_category":"","jir_hashtags":"#SystemD, #Earnings, #CloudServices, #EducationSectorSolutions","jir_key_figures":"Sales: 4,176,664 thousand yen\uff08YoY 11.5% increase\uff09\nOperating income: 706,275 thousand yen\uff08YoY 1.9% increase\uff09\nNet income attributable to owners of the parent: 443,947 thousand yen\uff08YoY 9.3% decrease\uff09","jir_meta_title":"\u3010System D Co., Ltd.\u3011Key Points of Q3 FY2026 Results | Revenue Up, Net Income Declined","jir_meta_description":"Summary of System D Co., Ltd.'s Q3 FY2026 results. Net sales rose 11.5% YoY, operating income rose 1.9%, and net income declined 9.3%. Full-year guidance unchanged. Includes per-share figures after the split.","jir_og_title":"System D Co., Ltd. Key Points of Q3 Results | Revenue Growth, Dividend Policy","jir_og_description":"System D's Q3 results show revenue above the prior year, while net income declined. Full-year outlook is unchanged. Mention of per-share metrics after the split.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Sales Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2024Q4\\\",\\\"2025Q1\\\",\\\"2025Q2\\\",\\\"2025Q3\\\",\\\"2026Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Sales\\\",\\\"data\\\":[\\\"Unknown\\\",\\\"Unknown\\\",\\\"Unknown\\\",\\\"4,176,664\\\",\\\"Unknown\\\"]}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2024Q4\\\",\\\"2025Q1\\\",\\\"2025Q2\\\",\\\"2025Q3\\\",\\\"2026Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[\\\"Unknown\\\",\\\"Unknown\\\",\\\"Unknown\\\",\\\"706,275\\\",\\\"Unknown\\\"]}]}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"pie\", \"jir_chart_title\": \"Segment Revenue Share\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"pie\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Software Business\\\",\\\"Others\\\"],\\\"datasets\\\":[{\\\"data\\\":[3744555+4186664-? , ? ,],\\\"backgroundColor\\\":[\\\"#4e79a7\\\",\\\"#f28e2b\\\"]}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Margin Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025Q3\\\",\\\"2026Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Margin\\\",\\\"data\\\":[\\\"18.46%\\\",\\\"16.9%\\\"]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Full-Year Guidance vs Actual\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Full-Year Guidance\\\" , \\\"Actual\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Earnings per Share\\\",\\\"data\\\":[\\\"109.62\\\",\\\"23.06\\\"]}]}}\"}]","ir_related_company":58833,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-113793","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n