Revenue was 26,818 million yen (Year-over-Year +9.1%), operating income was 1,494 million yen (Year-over-Year -14.1%), and quarterly net income attributable to owners of parent was 918 million yen (Year-over-Year -12.8%). The full-year figures are based on guidance: revenue 36,870 million yen, operating income 2,400 million yen, and net income attributable to owners of parent 1,410 million yen. Increased costs for improvements at the Tokai SCM Center and M&A brokerage fees had an impact. 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The full-year figures are based on guidance: revenue 36,870 million yen, operating income 2,400 million yen, and net income attributable to owners of parent 1,410 million yen. Increased costs for improvements at the Tokai SCM Center and M&A brokerage fees had an impact. Dividend is expected to be 15 yen per share (interim 6 yen, year-end 9 yen).","jir_summary":"### Performance Overview\nConsolidated results for the third quarter of the fiscal year ending December 2026 achieved operating revenue of 26,818 million yen (Year-over-Year +9.1%). However, operating income was 1,494 million yen (Year-over-Year -14.1%); in particular, increased costs associated with improvement works at the Tokai SCM Center and M&A brokerage fees weighed on profits. The full-year forecast anticipates operating revenue of 36,870 million yen, operating income of 2,400 million yen, and net income attributable to owners of parent of 1,410 million yen.\n\n### Outlook and Shareholder Returns\nAs of the third quarter, progress toward the full-year plan is 72.7% for operating revenue and 62.2% for operating income. In the second half, the company aims to capture revenue increases from higher utilization compared with the prior year, control costs, and advance improvements at the Tokai SCM Center to achieve the full-year plan. Under its shareholder return policy, the company will continue stable dividends while considering payout ratio and DOE. The fiscal year ending December 2026 is expected to pay an annual dividend of 15 yen per share (interim 6 yen, year-end 9 yen).","jir_financial_highlights":"Operating Revenue: 26,818 million yen (Year-over-Year +9.1%)\nOperating Income: 1,494 million yen (Year-over-Year -14.1%)\nQuarterly Net Income Attributable to Owners of Parent: 918 million yen (Year-over-Year -12.8%)","jir_category":"","jir_hashtags":"#BeingHoldings, #Earnings, #FullYearPlan","jir_key_figures":"Operating Revenue: 26,818 million yen (Year-over-Year +9.1%)\nOperating Income: 1,494 million yen (Year-over-Year -14.1%)\nQuarterly Net Income Attributable to Owners of Parent: 918 million yen (Year-over-Year -12.8%)","jir_meta_title":"Being Holdings Co., Ltd. Third Quarter Financial Results for FY2026 | Revenue 26,818 million yen, Operating Income 1,494 million yen","jir_meta_description":"Key points from Being Holdings Co., Ltd.'s third quarter financial results for the fiscal year ending December 2026: revenue up 9.1% YoY, operating income down 14.1%, with full-year outlook and dividend policy summarized.","jir_og_title":"Being Holdings Co., Ltd. \u2014 Key Points from Q3 Financial Results","jir_og_description":"Overview and outlook for the third quarter of the fiscal year ending December 2026. Revenue increased while profits were pressured; dividend policy disclosed.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025Q3\\\",\\\"2025Q4\\\",\\\"2026Q1\\\",\\\"2026Q2\\\",\\\"2026Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Revenue\\\",\\\"data\\\":[24565,??,265??,??,26818],\\\"borderColor\\\":\\\"#3e95cd\\\",\\\"fill\\\":false}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025Q3\\\",\\\"2025Q4\\\",\\\"2026Q1\\\",\\\"2026Q2\\\",\\\"2026Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[1740,1549,1494,? ,1494],\\\"borderColor\\\":\\\"#8e5ea2\\\",\\\"fill\\\":false}]},\\\"options\\\":{}}\"}]","ir_related_company":57763,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-151831","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n