Revenue decreased 8.2% year-over-year due to a decline in premium subscribers. One-time costs were recorded for workforce reductions at overseas locations, while costs were controlled through reductions in subcontracting expenses. Operating profit remained in the black and increased year-over-year. Pre-tax profit increased but net income slightly decreased year-over-year due to higher corporate income taxes. 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One-time costs were recorded for workforce reductions at overseas locations, while costs were controlled through reductions in subcontracting expenses. Operating profit remained in the black and increased year-over-year. Pre-tax profit increased but net income slightly decreased year-over-year due to higher corporate income taxes. Cash balances trended upward.","jir_summary":"### Business Performance Overview\nIn this quarter, revenue decreased year-over-year due to a decline in premium service subscribers. At the same time, selling, general and administrative expenses were controlled through workforce reductions at overseas locations and cuts to subcontracting expenses. Operating profit remained positive; it edged down quarter-on-quarter but improved significantly year-over-year. Net income decreased year-over-year due to a higher tax burden. Cash balances remained healthy.\n\n### Outlook and Implications for Investors\nFor investors, the key point is balancing the subscriber-driven revenue decline with improvements in the cost structure. Although investments in AI will increase system-related expenses, reductions in personnel costs and sales commissions are expected to continue. The improvement in the cash position suggests greater financial stability. Monitoring developments from Q4 onward based on these supplementary materials will be important.","jir_financial_highlights":"Revenue: Unknown (Year-over-Year decrease of 8.2%)\nOperating expenses (Selling, general and administrative expenses): Unknown (Year-over-Year decrease)\nOperating income: 135 (Quarter-on-quarter -5, Year-over-Year +96)\nPre-tax quarterly profit: Unknown (Year-over-Year increase)\nQuarterly profit attributable to owners of the parent: Unknown (Year-over-Year decrease)\nQuarter-end balance of cash and cash equivalents: Item not listed (Increase compared with the previous period)","jir_category":"","jir_hashtags":"#Cookpad, #Earnings, #OperatingProfitMaintained, #SubscriberDeclineMeasures","jir_key_figures":"Revenue: Unknown\nOperating income: 135 million yen\nQuarter-end balance of cash and cash equivalents: Unknown","jir_meta_title":"Cookpad Inc. Q3 FY2026 Supplementary Materials | Operating Profit Maintained but Net Income Declines","jir_meta_description":"Summary of Cookpad Inc.'s supplementary materials for the third quarter of the fiscal year ending December 2026. Revenue declined year-over-year, operating profit remained positive, and net income fell due to higher tax burden. Cash balances increased. Review of financial condition and outlook.","jir_og_title":"Summary of Cookpad Inc. Supplementary Financial Materials","jir_og_description":"Although revenue fell in the third quarter, operating profit was maintained. Analysis of cost reductions and the impact of AI investments. Explanation of future financial trends and implications for investors.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":58237,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-142346","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n