{"id":151340,"date":"2026-11-13T13:02:00","date_gmt":"2026-11-13T04:02:00","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/9399-20261113-01_wp_financial_summary\/"},"modified":"2026-11-13T13:02:00","modified_gmt":"2026-11-13T04:02:00","slug":"9399-20261113-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-9399\/ir\/9399-20261113-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending December 2026 Third Quarter Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the third quarter of the fiscal year ending December 2026 (consolidated), revenue was 667 thousand USD, operating loss -105 thousand USD, ordinary loss -2,255 thousand USD, and net loss attributable to owners of parent -3,394 thousand USD. Full-year forecast: revenue 943 thousand USD, net loss -5,082 thousand USD. There is a material uncertainty related to the going concern assumption. Repurchase and cancellation of third-party allotment stock acquisition rights were executed.<\/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":"9399","jir_company_name":"Beat Holdings Limited","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/9399-20261113-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending December 2026 (consolidated), revenue was 667 thousand USD, operating loss -105 thousand USD, ordinary loss -2,255 thousand USD, and net loss attributable to owners of parent -3,394 thousand USD. Full-year forecast: revenue 943 thousand USD, net loss -5,082 thousand USD. There is a material uncertainty related to the going concern assumption. Repurchase and cancellation of third-party allotment stock acquisition rights were executed.","jir_summary":"### Overview of Performance\nBeat Holdings Limited reported consolidated revenue of 667 thousand USD for the third quarter, below the prior-year comparable period. The primary drivers were a decline in the messaging business revenue and continued increases in related expenses, resulting in a widening operating loss. The full-year forecast remains revenue of 943 thousand USD, ordinary loss of -3,799 thousand USD, and net loss of -4,934 thousand USD; while assumptions are being maintained, the outlook remains in the red. There is a material uncertainty regarding the going concern assumption.\n\n### Outlook and Capital Measures\nThe company continues to face liquidity challenges and plans to continue investment activities while expanding licensing and messaging businesses. Although repurchase and cancellation of stock acquisition rights were carried out to stabilize part of its funding, doubts regarding the going concern assumption have not yet been resolved, and the company will continue to consider additional fundraising.","jir_financial_highlights":"Revenue: 667 thousand USD (Year-over-Year -10.0%)\nOperating Income: -105 thousand USD (Year-over-Year Unknown)\nOrdinary Income: -2,255 thousand USD (Year-over-Year decrease of 2,255 thousand USD)\nNet Income Attributable to Owners of Parent (Quarter): -3,394 thousand USD (Year-over-Year loss of 3,394 thousand USD)\nFull-year Revenue Forecast: 943 thousand USD (Same as prior forecast)\nFull-year Net Income Forecast: -5,082 thousand USD (Worsened from previous forecast)","jir_category":"","jir_hashtags":"#BeatHoldings, #Earnings, #GoingConcern, #EquityRatio, #Fundraising","jir_key_figures":"Revenue: 667 thousand USD\nOperating Income: -105 thousand USD\nNet Income Attributable to Owners of Parent (Quarter): -3,394 thousand USD","jir_meta_title":"Beat Holdings Limited Q3 FY2026 Financial Summary | Revenue 667 thousand USD, Net Loss Widens","jir_meta_description":"Summary of Beat Holdings Limited's Q3 FY2026 financial summary: revenue and profitability, full-year outlook, going concern uncertainty, and funding status for investors.","jir_og_title":"Beat Holdings Limited Q3 Financial Results | Revenue 667 thousand USD, Net Loss Widens","jir_og_description":"In Q3 results, revenue was 667 thousand USD and net loss widened. Full-year forecast remains in deficit. There is uncertainty around the going concern assumption and consideration of additional funding continues.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58605,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-151340","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscal Year Ending December 2026 Third Quarter Financial Summary [Japanese GAAP] (Consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-9399\/ir\/9399-20261113-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-9399\/ir\/9399-20261113-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-9399\/ir\/9399-20261113-01_wp_financial_summary\/\",\"name\":\"Fiscal Year Ending December 2026 Third Quarter Financial Summary [Japanese GAAP] (Consolidated) - 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