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Operating loss was -230 million yen. Downward revisions were driven by slower-than-expected HR business recovery and valuation losses and seasonality impacts in the investment business. The company announced a fundamental review of the workforce (voluntary retirement recruitment). Full-year outlook was revised downward, aiming to return to profitability from the next fiscal year onward.","jir_summary":"### Business Performance Overview\nConsolidated revenue for the third quarter was 2,073 million yen, a -2.4% year-over-year decline. The HR business is on a recovery trend but was affected by seasonality; the investment business recorded valuation losses and was also impacted by seasonality, worsening profit and loss. Consolidated operating loss was -230 million yen, ordinary loss was -249 million yen, and net loss attributable to owners of parent was -245 million yen.\n\n### Outlook and Responses\nThe full-year earnings forecast has been revised downward. As a fundamental review of the workforce, the company will recruit approximately 20 voluntary retirees. SG&A cost reductions are expected to exceed 5% in 2026, though the impact of revenue declines is expected to be limited. The company will advance structural reforms and KPI improvements to achieve profitability from the next fiscal year onward.","jir_financial_highlights":"Revenue: 2,073 (Year-over-Year -2.4%)\nOperating Profit (Loss): -230 (YoY not disclosed \u2192 -230)\nOrdinary Income: -249 (Year-over-Year Unknown)\nNet Income Attributable to Owners of Parent: -245 (Year-over-Year Unknown)\nNet Income per Share: - (Unknown)","jir_category":"","jir_hashtags":"#Cookbiz, #Earnings, #WorkforceReduction, #ReturnToProfitability, #HRBusiness","jir_key_figures":"Consolidated Revenue: 2,073 million yen\nOperating Profit (Loss): -230 million yen\nOrdinary Income: -249 million yen","jir_meta_title":"Cookbiz Co.,Ltd. Earnings: FY2026 Q3 Revenue 2,073 million yen (-2.4% YoY), Structural Reforms Toward Profitability","jir_meta_description":"Summary of Cookbiz Co.,Ltd.'s FY2026 Q3 earnings. 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