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YoY, net sales +16.9%, operating income +57.7%, EBITDA +36.0%. Profitability supported by owned-store segment and contributions from M&A; interior design business has been weak. Full-year plan progresses steadily, with overall expectations slightly above plan.","jir_summary":"### Overview of results\n3Q cumulative net sales reached 5,796 million yen (YoY +16.9%). Operating income expanded to 2,082 million yen (+57.7%), and adjusted EBITDA reached 2,415 million yen (+36.0%). The main drivers were lower depreciation on right-of-use assets and contributions from the beauty salon corporations\/M&A in the previous period, and profit contributions from the direct-managed segment\u2019s store transfers to FC.\n\n### Segment performance\nStrong contributions from direct-operated beauty salons and franchises lifted overall profitability. The interior design business remained weak, but its impact on overall profitability was limited. Increases in direct-operated stores and higher average spending per customer contributed to KPI improvement.","jir_financial_highlights":"Net sales: 5,796million yen (YoY+16.9%)\nOperating income: 2,082million yen (YoY+57.7%)\nAdjusted EBITDA: 2,415million yen (YoY+36.0%)","jir_category":"","jir_hashtags":"#ABampCOMPANYCOLTD, #Earnings, #MediumTermPlan, #StoreOperations, #InteriorDesign","jir_key_figures":"Net sales: 5,796million yen\nOperating income: 2,082million yen\nAdjusted EBITDA: 2,415million yen","jir_meta_title":"AB&COMPANY CO LTD | Q3 FY2026 Earnings Presentation Materials","jir_meta_description":"Key points of AB&Company's FY2026 Q3 earnings: net sales 5,796 million yen, YoY +16.9%; operating income 2,082 million yen; contributions from EC, direct-operated and FC; interior design weak but overall solid.","jir_og_title":"AB&COMPANY CO LTD | Q3 FY2026 Earnings Presentation Materials","jir_og_description":"AB&Company's Q3 earnings show net sales of 5,796 million yen and operating income of 2,082 million yen. 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