For the nine months ended October 2026, revenue was 16,577 million yen (YoY +16.8%), operating profit was 2,082 million yen (YoY +57.7%), and net income for the quarter was 1,258 million yen (YoY +57.7%). Full-year guidance: revenue 22,897 million yen, operating profit 2,400 million yen, net income 1,471 million yen. Primary driver is store expansion from new M&A. 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Full-year guidance: revenue 22,897 million yen, operating profit 2,400 million yen, net income 1,471 million yen. Primary driver is store expansion from new M&A. Investor briefing to be held.","jir_summary":"### Overview of performance\nFor the nine months ended 2025\/11\/1-2026\/7\/31, revenue increased sharply year over year due to the expansion of stores through the acquisition of three beauty salon operating corporations. By segment, growth in the directly managed beauty salon operations contributed, and operating profit expanded steadily. Supplemental materials for the earnings briefing are available.\n\n### Full-year outlook and financial position\nFor the year ending October 2026, the full-year performance forecast is revenue of 22,897 million yen, operating profit of 2,400 million yen, and net income of 1,471 million yen, with growth expected versus the same period of the previous year. Total assets amount to 30,084 million yen, liabilities 20,680 million yen, and net assets 9,404 million yen. Capital expenditure and increased fixed assets due to new M&A activities are expected to impact.","jir_financial_highlights":"Revenue: 16,577 (YoY +16.8%)\nOperating profit: 2,082 (YoY +57.7%)\nPBIT (Pre-tax quarterly profit): 1,881 (YoY +53.3%)\nQuarterly net income: 1,258 (YoY +57.7%)\nFull-year revenue forecast: 22,897 (Same as previously disclosed forecast)\nFull-year operating profit forecast: 2,400 (Estimated +47.1%)","jir_category":"","jir_hashtags":"#ABampCOMPANYCOLTD, #Earnings, #PerformanceTrend","jir_key_figures":"Revenue: 16,577 million yen (YoY +16.8%)\nOperating profit: 2,082 million yen (YoY +57.7%)\nQuarterly net income: 1,258 million yen (YoY +57.7%)","jir_meta_title":"AB&COMPANY CO LTD | Financial Summary (IFRS) for the Third Quarter of the Year Ending October 2026 (Consolidated)","jir_meta_description":"AB&Company's Q3 2026 earnings summary. Revenue 16,577 million yen, operating profit 2,082 million yen, net income 1,258 million yen. Full-year guidance: revenue 22,897 million yen, operating profit 2,400 million yen. Store expansion driven by M&A.","jir_og_title":"AB&COMPANY CO LTD | Financial Summary (IFRS) for the Third Quarter of the Year Ending October 2026 (Consolidated)","jir_og_description":"AB&Company's Q3 earnings. Revenue 16,577 million yen, operating profit 2,082 million yen, net income 1,258 million yen. Full-year projections also announced.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3-2024\\\",\\\"Q3-2025\\\",\\\"Q3-2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[1488,14188,16577]}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Profit Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3-2024\\\",\\\"Q3-2025\\\",\\\"Q3-2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Profit\\\",\\\"data\\\":[1320,1320,2082]}]}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Directly Managed Beauty Salons\\\",\\\"Franchise\\\",\\\"Interior Design\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[13918,2411,1329]}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Margin Analysis\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Gross Margin\\\",\\\"Operating Margin\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Share\\\",\\\"data\\\":[~47.0, ~12.5]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Forecast vs Actual\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":{}}\"}]","ir_related_company":58012,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-113880","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n