Consolidated revenue for FY2026 3Q was 19,118 million yen (YoY +1.2%), and operating income was 1,068 million yen (YoY -20.3%). Growth was driven by expanded disability employment support services and wide-area administrative BPO. Conversely, environmental management support and Human Resources Solutions recorded profit declines. The FY2026 full-year forecast plans revenue of 26,844 million yen and operating income of 2,733 million yen. The year-end dividend remains 10 yen, with a target consolidated payout ratio of 30% or more. The company also indicated a transition to a new management structure and plans to announce a medium-term management plan.<\/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":"2471","jir_company_name":"S-Pool, Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/2471-20261014-02.pdf","jir_short_summary":"Consolidated revenue for FY2026 3Q was 19,118 million yen (YoY +1.2%), and operating income was 1,068 million yen (YoY -20.3%). Growth was driven by expanded disability employment support services and wide-area administrative BPO. Conversely, environmental management support and Human Resources Solutions recorded profit declines. The FY2026 full-year forecast plans revenue of 26,844 million yen and operating income of 2,733 million yen. The year-end dividend remains 10 yen, with a target consolidated payout ratio of 30% or more. The company also indicated a transition to a new management structure and plans to announce a medium-term management plan.","jir_summary":"### Overview of Results\nIn FY2026 3Q, revenue was 19,118 million yen, up 1.2% year-on-year, while operating income was 1,068 million yen, a decline from the previous year. Total revenue increased due to contributions from expanding disability employment support services and wide-area administrative BPO, while declines in environmental management support and Human Resources Solutions negatively impacted profits. Quarterly profit margin was 5.6%, down from 7.1% in the same period last year. Adjustments excluding special bonuses are described separately.\n\n### Outlook and Strategy\nThe full-year plan for FY2026 forecasts revenue of 26,844 million yen and operating income of 2,733 million yen. The company plans to announce a new medium-term management plan around the time of the FY2026 financial results announcement, and will promote optimization of the business portfolio centered on growth in the disability employment support area. The transition in management structure and continuation of capital and dividend policies will be maintained.","jir_financial_highlights":"Revenue: 19,118 million yen (YoY +1.2%)\nOperating Income: 1,068 million yen (YoY -20.3%)\nNet Income Attributable to Owners of Parent: 551 million yen (YoY -27.1%)\nSegment Revenue - Business Solutions: 12,542 million yen (YoY +7.5%)\nSegment Revenue - Human Resources Solutions: 6,672 million yen (YoY -8.5%)","jir_category":"","jir_hashtags":"#S-Pool, #Earnings, #FY20263Q, #MediumTermManagementPlan, #DisabilityEmploymentSupport","jir_key_figures":"Revenue 19,118 million yen (YoY+1.2%)\nOperating Income 1,068 million yen (YoY-20.3%)\nQuarterly Net Income Attributable to Owners of Parent 551 million yen (YoY-27.1%)","jir_meta_title":"S-Pool, Inc. FY2026 3Q Results | Revenue 19,118 million yen, Operating Income 1,068 million yen","jir_meta_description":"Summary of S-Pool, Inc.'s FY2026 3Q financial results. Revenue 19,118 million yen (YoY +1.2%), operating income 1,068 million yen. Highlights of segment trends, FY2026 full-year outlook, dividend policy, and the upcoming medium-term management plan are summarized.","jir_og_title":"S-Pool, Inc. FY2026 3Q Results | Revenue 19,118 million yen","jir_og_description":"Summary of S-Pool, Inc.'s FY2026 3Q results. Contributions from disability employment support and wide-area administrative BPO; declines in environmental management support and Human Resources Solutions. FY2026 full-year outlook and dividend policy disclosed.","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\\\":[\\\"FY2022 1Q\\\",\\\"FY2022 2Q\\\",\\\"FY2022 3Q\\\",\\\"FY2022 4Q\\\",\\\"FY2023 1Q\\\",\\\"FY2023 2Q\\\",\\\"FY2023 3Q\\\",\\\"FY2023 4Q\\\",\\\"FY2024 1Q\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[206, 215, 129, 283, 296, 284, 211, 551, 440]}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2022 1Q\\\",\\\"FY2022 2Q\\\",\\\"FY2022 3Q\\\",\\\"FY2022 4Q\\\",\\\"FY2023 1Q\\\",\\\"FY2023 2Q\\\",\\\"FY2023 3Q\\\",\\\"FY2023 4Q\\\",\\\"FY2024 1Q\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[78, 82, 74, 211, 236, 284, 216, 174, 198]}]}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue Breakdown\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Business Solutions\\\",\\\"Human Resources Solutions\\\",\\\"Environmental Management Support\\\",\\\"Wide-area Administrative BPO\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[12542,6672,\u4e0d\u5b58\u5728,0]}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Gross Margin Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2026 3Q\\\",\\\"FY2025 3Q\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Gross Margin\\\",\\\"data\\\":[36.2,35.5]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Guidance vs Actuals (FY2026)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Revenue\\\",\\\"Operating Income\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"FY2026 Plan\\\",\\\"data\\\":[26844,2733]},{\\\"label\\\":\\\"FY2025 Results\\\",\\\"data\\\":[26029,2418]}]}}\"}]","ir_related_company":57767,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-130454","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n