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However, 278 million yen was recognized as special loss due to factors such as special investigation costs, contributing to net assets and insolvency concerns. In terms of segments, orders in the Media Rep business supported by growth in the Media business.","jir_summary":"### Performance Overview\nFor the consolidated results for the third quarter of the fiscal year ending September 2026, revenue was 4,855 million yen (YoY +0.4%), and quarterly net loss narrowed to 768 million yen. The main factors were steady orders in the Media Rep business despite lower orders in the Media business, and a reduction in impairment losses. On the other hand, 278 million yen was recognized as a special loss due to costs related to special investigations and revisions of prior periods, contributing to net assets and insolvency concerns.\n\n### Outlook and Strategy\nEven with a 25.6% YoY revenue decline remaining in certain segments, ongoing strategic innovation through AI-assisted customer engagement, education, and appointment acquisition is continuing. By expanding variable life insurance sales, promoting SNS video marketing, and accelerating the training of younger personnel, the company aims to balance cost reduction in customer acquisition with growth. The full-year forecast may be revised in the earnings summary.","jir_financial_highlights":"Revenue: 4,855\u767e\u4e07\u5186 (YoY +0.4%)\nOperating loss: -340\u767e\u4e07\u5186 (YoY: unchanged to slight improvement)\nQuarterly net income (loss): -768\u767e\u4e07\u5186 (YoY improvement)\nSpecial loss: 278\u767e\u4e07\u5186 (Related to Third-Party Committee investigation costs)","jir_category":"","jir_hashtags":"#\u81ea\u793e\u682a\u8cb7\u3044, #\u6c7a\u7b97, #\u751f\u6210AI\u6d3b\u7528, #\u4fdd\u967a\u4ee3\u7406\u5e97\u4e8b\u696d","jir_key_figures":"Revenue: 4,855\u767e\u4e07\u5186\nQuarterly net income (loss): \u25b2768\u767e\u4e07\u5186\nSpecial loss: 278\u767e\u4e07\u5186","jir_meta_title":"\u3010Advance Create Co., Ltd.\u3011FY2026 September Period Q3 Results Summary","jir_meta_description":"Advance Create\u2019s Q3 FY2026 results summary. Highlights including revenue, operating income, quarterly net income (loss), and segment trends as well as the impact of special losses; emphasizes AI utilization and young talent development as future strategy.","jir_og_title":"\u3010Advance Create Co., Ltd.\u3011FY2026 September Period Q3 Results Summary","jir_og_description":"Q3 results summary. Revenue change +0.4%, quarterly net income (loss) improved. 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