For the nine-month consolidated cumulative period of the fiscal year ending December 2026, revenue was 1,330 million yen (YoY -7.9%), operating loss was 66 million yen, ordinary loss was 48 million yen, and quarterly net loss attributable to owners of the parent was 70 million yen. The full-year forecast remains unchanged. Equity ratio was 72.6% and current ratio was 182.2%. The number of fee-paying implementation schools showed mixed expansion and contraction domestically and overseas. 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The full-year forecast remains unchanged. Equity ratio was 72.6% and current ratio was 182.2%. The number of fee-paying implementation schools showed mixed expansion and contraction domestically and overseas. Investment in new development continues.","jir_summary":"### Overview of Business Performance\nWhile revenue decreased in the third quarter of the current fiscal year compared to the prior period, the company continued expanding the number of schools adopting ICT teaching materials such as SuRaLa and supporting their utilization amid ongoing digitalization of the education market. The number of fee-paying implemented schools and active user IDs fluctuated both domestically and internationally; in the private education market existing schools continued and new adoptions progressed, whereas implementations in public schools declined due to the end of subsidies and other factors. Expenses reflect continued investments, and selling, general and administrative expenses including advertising and development costs varied while activities were maintained.\n\n### Financial Position and Outlook\nTotal assets increased and the equity ratio declined. The current ratio improved substantially; short-term borrowings were recorded, and cash flow management and continuation of investment planning toward fiscal year-end are challenges. The full-year earnings forecast is unchanged for now but may be revised depending on future market developments. The company will continue initiatives in growth areas such as introducing new content and strengthening Surala-i for local governments.","jir_financial_highlights":"Revenue: 1,330,948 thousand yen (Year-over-Year -7.9%)\nOperating Loss: -66,698 thousand yen (Previous year same period: Profit 53,448 thousand yen)\nOrdinary Loss: -48,890 thousand yen (Previous year same period: Profit 61,142 thousand yen)\nQuarterly Net Loss Attributable to Owners of Parent: -70,918 thousand yen (Previous year same period: -34,980 thousand yen)\nEquity Ratio: 72.6% (End of previous fiscal year 88.3% \u2192 72.6%)","jir_category":"","jir_hashtags":"#SuRaLaNet, #Earnings, #EdTech","jir_key_figures":"Revenue: 1,330,948 thousand yen (Year-over-Year -7.9%)\nOperating Loss: -66,698 thousand yen\nQuarterly Net Loss Attributable to Owners of Parent: -70,918 thousand yen","jir_meta_title":"SuRaLa Net Co.,Ltd. \u2014 Fiscal Year Ending December 2026 Q3 Financial Summary | Revenue 1,330 million yen, Losses Widen","jir_meta_description":"Summary of SuRaLa Net Co.,Ltd.'s Q3 consolidated results for the fiscal year ending December 2026. Revenue declined year-over-year and operating, ordinary, and net losses widened. Includes outlook and investment policy highlights.","jir_og_title":"SuRaLa Net Co.,Ltd. Q3 Financial Results | Revenue 1,330 million yen, Losses Widen","jir_og_description":"SuRaLa Net's Q3 results show decreased revenue and widening losses. Analysis of adoption trends for education ICT, active user IDs, and the company's future policy.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":61131,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-144023","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n