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Needs Co., Ltd","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4331-20261111-01.pdf","jir_short_summary":"For the nine months ended the third quarter of the fiscal year ending December 2026, consolidated revenue was 34,405 million yen, operating loss was 420 million yen, and ordinary loss was 766 million yen. Quarterly net income attributable to owners of parent was 253 million yen. Full-year forecasts remain revenue 49,000 million yen, operating loss 1,500 million yen, ordinary loss 1,000 million yen, and net income 800 million yen. Forecasts reflect anticipated growth from new hotel projects and a change in the accounting policy to capitalize opening costs. Figures have been retrospectively adjusted due to a change in fiscal year end.","jir_summary":"### Summary of Results\nFor the cumulative third quarter of the fiscal year ending December 2026, revenue was 34,405 million yen, operating loss was 420 million yen, and ordinary loss was 766 million yen. Although the number of wedding events was affected by seasonal factors and facility renovations and did not fully meet plans, high wedding unit prices and an improved revenue mix led to only a limited recovery compared with the previous period. In the hotel business, attention is focused on developments related to the new brand \"GENTLE,\" with openings planned from 2027 onward. The company applied a change in accounting treatment for pre-opening expenses (capitalized as opening costs and amortized on a straight-line basis over five years). Due to the change in fiscal year end, retrospective adjustments have been made to comparisons with prior consolidated fiscal years.\n\n### Outlook, Capital Policy and Investment\nThe full-year forecast remains unchanged at revenue 49,000 million yen, operating income 1,500 million yen, ordinary income 1,000 million yen, and net income attributable to owners of parent 800 million yen. The fourth quarter is a seasonally strong period for wedding demand, and, taking into account orders on hand, the company expects to achieve its performance targets. Progress on new hotel openings is expected to contribute to medium- to long-term growth, and attention will be paid to progress toward the medium-term plan to open 20 hotels by fiscal 2035. The financial summary describes the dates and amounts of retrospective adjustments and notes changes in accounting policies.","jir_financial_highlights":"Revenue: 34,405 (YoY -)\nOperating loss: -420 (-)\nOrdinary loss: -766 (-)\nQuarterly net income attributable to owners of parent: 253 (-)\nFull-year revenue: 49,000 (-)\nFull-year operating income (loss): 1,500 (-)\nFull-year ordinary income (loss): 1,000 (-)\nFull-year net income: 800 (-)","jir_category":"","jir_hashtags":"#TakeandGiveNeeds, #Earnings, #Hotel, #Wedding","jir_key_figures":"Revenue 34,405 million yen\nOperating loss -420 million yen\nOrdinary loss -766 million yen","jir_meta_title":"Take and Give. Needs Co., Ltd \u2014 Third Quarter Financial Summary for FY2026 | Revenue 34,405 million yen","jir_meta_description":"Third quarter financial summary for Take and Give. Needs Co., Ltd for the fiscal year ending December 2026. Key points include revenue and profit results, full-year outlook, developments in the hotel and wedding businesses, and the impact of accounting policy changes.","jir_og_title":"Take and Give. Needs Co., Ltd \u2014 Third Quarter Financial Results | Revenue 34,405 million yen","jir_og_description":"Third quarter results for Take and Give. Needs Co., Ltd: revenue 34,405 million yen, operating loss -420 million yen; full-year forecasts maintained. 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