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Full-year earnings guidance was revised and disclosed. Segment reporting was changed to two categories: \"Human Resources Services\" and \"Real Estate Services.\" Supplementary earnings presentation materials were published separately.","jir_summary":"### Overview of Performance\nFor the consolidated cumulative third quarter period of the fiscal year ending December 2026 (January 1\u2013September 30), revenue was 2,850,688 thousand yen (Year-over-Year -32.7%), representing a substantial decline. The primary reasons were deteriorating profitability and fewer applicants for the core Machbait service, and reduced sales in other businesses such as Tenshoku Kaigi and IESHIL. Although cost of sales and selling, general and administrative expenses decreased, the company recorded a substantial overall loss. A new segment classification of \"Human Resources Services\" and \"Real Estate Services\" was introduced, and following the withdrawal of the medium-term plan, structural reforms aimed at returning to profitability are being advanced.\n\n### Outlook and Material Changes\nThe company disclosed supplementary earnings presentation materials and a separately posted full-year earnings forecast. As part of structural reforms, it is promoting \"concentration of resources on profit-generating divisions\" and \"streamlining of operating structure,\" targeting single-month profitability within fiscal 2027 and full-year profitability in fiscal 2028. The company is advancing AI-native initiatives and redeployment of personnel, and will disclose fixed cost ratio as a new KPI. The financial summary shows the newly calculated full-year forecasts for the fiscal year ending December 2026.","jir_financial_highlights":"Revenue: 2,850,688 thousand yen (Year-over-Year -32.7%)\nOperating Income: -318,880 thousand yen (Significant decrease Year-over-Year)\nOrdinary Income: -311,278 thousand yen (Decrease Year-over-Year)\nNet Income Attributable to Owners of Parent (Quarter): -326,458 thousand yen (Decrease Year-over-Year)\nTotal Assets: 4,287,986 thousand yen (Decrease from the end of the previous consolidated fiscal year -445,576 thousand yen)\nEquity Ratio: 89.7% (Year-over-Year +1.6pt)","jir_category":"","jir_hashtags":"#Livesense, #Earnings, #BusinessRestructuring, #DigitalHumanResourcesServices, #RealEstateServices","jir_key_figures":"Revenue: 2,850,688 thousand yen (Year-over-Year -32.7%)\nOperating Profit\/Loss: -318,880 thousand yen\nNet Profit\/Loss (Net income attributable to owners of parent): -326,458 thousand yen\nTotal Assets: 4,287,986 thousand yen\nEquity Ratio: 89.7%","jir_meta_title":"Livesense Inc. Third Quarter Financial Summary for Fiscal Year Ending December 2026 | Revenue 2,850,688 thousand yen, Wider Loss","jir_meta_description":"Key points of Livesense Inc.'s third quarter financial summary for the fiscal year ending December 2026. Summarizes revenue and profit trends, segment changes, restructuring policy, and plans for returning to profitability. Notes availability of supplementary presentation materials and publication of full-year forecasts.","jir_og_title":"Livesense Inc. Third Quarter Financial Summary for Fiscal Year Ending December 2026 | Revenue and Widening Loss","jir_og_description":"Livesense Inc. reported revenue of 2,850,688 thousand yen in the third quarter with expanding operating losses. 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