For the nine months to December 2026, revenue was 3,808 million yen (YoY 114.4%), operating income 600 million yen (YoY 137.7%), and ordinary income 646 million yen (YoY 148.4%), exceeding the prior year and reaching record highs. Stock revenue totaled 3,284 million yen for Jan\u2013Sep, improving the stock ratio to 86.2%. Full-year guidance remains unchanged from the prior announcement, with progress generally on 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":"3623","jir_company_name":"Billing System Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/3623-20261106-02.pdf","jir_short_summary":"For the nine months to December 2026, revenue was 3,808 million yen (YoY 114.4%), operating income 600 million yen (YoY 137.7%), and ordinary income 646 million yen (YoY 148.4%), exceeding the prior year and reaching record highs. Stock revenue totaled 3,284 million yen for Jan\u2013Sep, improving the stock ratio to 86.2%. Full-year guidance remains unchanged from the prior announcement, with progress generally on plan.","jir_summary":"### Performance Overview\nIn Q3 of the fiscal year ending December 2026, the company achieved revenue of 3,808 million yen, operating income of 600 million yen, and ordinary income of 646 million yen, driven by organic growth centered on payment support services. Stock revenue continued to expand, improving the stock ratio to 86.2%. Gross profit margin remained high at 39.0%, and operating margin was 15.8%. While increased payment opportunities and higher security investments had an impact, ordinary income rose substantially year-over-year due to increased interest income from rising interest rates. These results represent the highest performance on record for a third quarter.\n\n### Outlook and Challenges\nThe full-year outlook has not been changed since the announcement in August 2026, and progress is generally on plan. Attention should be paid to cost increases such as delays in market launch of the new payment terminals, expanded security investment, and relocation\/expansion costs for the Toride operations center. Growth drivers remain the expanded sales of PayB and Billing BOX, strengthening of the payment platform with multi-bank support, and promotion of digitalization through xID integration.","jir_financial_highlights":"Revenue: 3,808 million yen (Year-over-Year 114.4%)\nOperating Income: 600 million yen (Year-over-Year 137.7%)\nOrdinary Income: 646 million yen (Year-over-Year 148.4%)\nNet Income Attributable to Owners of Parent: 412 million yen (Year-over-Year 151.1%)\nEPS: 65.98 yen (Year-over-Year 152.1%)","jir_category":"","jir_hashtags":"#NoInformationOnShareBuyback, #Earnings, #IR","jir_key_figures":"Revenue: 3,808 million yen (Year-over-Year 114.4%)\nOperating Income: 600 million yen (Year-over-Year 137.7%)\nOrdinary Income: 646 million yen (Year-over-Year 148.4%)","jir_meta_title":"Billing System Corporation: Q3 Financial Results for FY Dec 2026 | Revenue 3,808 million yen, YoY 114.4%","jir_meta_description":"Summary of Billing System Corporation's Q3 results for the fiscal year ending December 2026: Revenue 3,808 million yen, Operating Income 600 million yen, Ordinary Income 646 million yen, EPS 65.98 yen. Discusses expansion of stock revenue, security investment trends, and current full-year outlook.","jir_og_title":"Billing System Corporation Q3 Results | Revenue 3,808 million yen, EPS 65.98 yen","jir_og_description":"Q3 results show year-over-year increases in revenue and profit. Stock ratio 86.2%, expansion of PS and progress on new services confirmed.","jir_og_image_url":"","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025\/12\u671f3Q\\\",\\\"2026\/12\u671f3Q\\\"],\\\"datasets\\\":[{\\\"data\\\":[303? ,3808],\\\"label\\\":\\\"Revenue\\\"}]}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025\/12\u671f3Q\\\",\\\"2026\/12\u671f3Q\\\"],\\\"datasets\\\":[{\\\"data\\\":[436,600],\\\"label\\\":\\\"Operating Income\\\"}]}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue Breakdown\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"Payment Support\\\",\\\"Remittance Support\\\",\\\"Terminals\\\",\\\"Other\\\"],\\\"datasets\\\":[{\\\"data\\\":[? ,? ,? ,?]}]}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Margin Analysis\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2024\/1Q\\\",\\\"2024\/2Q\\\",\\\"2024\/3Q\\\",\\\"2024\/4Q\\\",\\\"2025\/1Q\\\",\\\"2025\/2Q\\\",\\\"2025\/3Q\\\",\\\"2025\/4Q\\\",\\\"2026\/1Q\\\",\\\"2026\/2Q\\\",\\\"2026\/3Q\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Gross Profit Margin\\\",\\\"data\\\":[38.1,36.9,36.1,35.3,37.1,34.7,34.0,38.2,39.0,39.0,39.0]},{\\\"label\\\":\\\"Operating Margin\\\",\\\"data\\\":[14.0,13.1,13.1,14.9,14.8,13.1,15.8,14.0,15.8,15.8,17.0]}]}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Full-Year Guidance vs Actual\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025\/12\u671f3Q\u672b\\\",\\\"2026\/12\u671f3Q\u672b\\\"],\\\"datasets\\\":[{\\\"data\\\":[3300,3700],\\\"label\\\":\\\"Revenue\\\"}]}\"}]","ir_related_company":59605,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-144004","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n