{"id":153118,"date":"2026-11-14T20:11:41","date_gmt":"2026-11-14T11:11:41","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4766-20261113-01_wp_financial_summary\/"},"modified":"2026-11-14T20:11:41","modified_gmt":"2026-11-14T11:11:41","slug":"4766-20261113-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4766\/ir\/4766-20261113-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending December 2026 Third Quarter Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>Cumulative third-quarter revenue totaled 1,668 million yen (YoY +9.5%). Operating income was 117 million yen (approximately flat YoY), and quarterly net income attributable to owners of parent was 101 million yen (YoY +32.7%), resulting in revenue and profit growth. Full-year forecast remains unchanged: revenue 2,100 million yen, net income 100 million yen. Segments have been reorganized into four categories: Human Resources Platform, Human Resources Outsourcing, Workplace Environment Support, and Public-Private Partnership.<\/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":"4766","jir_company_name":"PA Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4766-20261113-01.pdf","jir_short_summary":"Cumulative third-quarter revenue totaled 1,668 million yen (YoY +9.5%). Operating income was 117 million yen (approximately flat YoY), and quarterly net income attributable to owners of parent was 101 million yen (YoY +32.7%), resulting in revenue and profit growth. Full-year forecast remains unchanged: revenue 2,100 million yen, net income 100 million yen. Segments have been reorganized into four categories: Human Resources Platform, Human Resources Outsourcing, Workplace Environment Support, and Public-Private Partnership.","jir_summary":"### Overview of Performance\nCumulative third-quarter revenue amounted to 1,668 million yen (YoY +9.5%), achieving year-on-year growth. Operating income was 117 million yen, remaining roughly flat to slightly down from the prior year. Ordinary income was 124 million yen, and quarterly net income attributable to owners of parent was 101 million yen, delivering a significant increase in profit. The company reorganized its segments into four categories: Human Resources Platform Business, Human Resources Outsourcing Business, Workplace Environment Support Business, and Public-Private Partnership Business. The full-year forecast remains unchanged at revenue of 2,100 million yen and net income of 100 million yen (\u00a54.3 per share).\n\n### Outlook and Impact for Investors\nThe company will continue strengthening its business portfolio centered on regional revitalization, with an increase in projects in the public-private partnership and regional creation domains. It will continue upfront investments such as new site development and personnel investment to expand its long-term earnings base. Financially, total assets are 1,536 million yen and the equity ratio is 34.7%, maintaining a stable financial position. If there are updates to forward-looking statements described in the quarterly financial summary, the company will promptly disclose them.","jir_financial_highlights":"Revenue: 1,668 million yen (YoY +9.5%)\nOperating Income: 117 million yen (YoY -1.3%)\nOrdinary Income: 124 million yen (YoY +1.6%)\nQuarterly Net Income Attributable to Owners of Parent: 101 million yen (YoY +32.7%)\nTotal Assets: 1,536 million yen (Compared with end of previous consolidated fiscal year +138 million yen)\nEquity Ratio: 34.7% (Compared with end of previous consolidated fiscal year -2.5 percentage points)","jir_category":"","jir_hashtags":"#PA, #Earnings, #RegionalRevitalization, #PublicPrivatePartnership","jir_key_figures":"Revenue: 1,668 million yen (YoY +9.5%)\nOperating Income: 117 million yen (YoY -1.3%)\nQuarterly Net Income Attributable to Owners of Parent: 101 million yen (YoY +32.7%)","jir_meta_title":"PA Co., Ltd. Third Quarter Financial Summary for Fiscal Year Ending December 2026 | Growth Strategy in Regional Revitalization and Segment Trends","jir_meta_description":"Key points from PA Co., Ltd.'s third quarter financial summary for the fiscal year ending December 2026: revenue and profit trends, segment performance, regional revitalization initiatives, and the current full-year outlook.","jir_og_title":"PA Co., Ltd. | Key Points of Third Quarter Financial Results for Fiscal Year Ending December 2026","jir_og_description":"An overview of PA Co., Ltd.'s third quarter results, growth strategy in regional revitalization, and segment-level performance. Summary of outlook and investor impact.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60819,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-153118","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-4766\/ir\/4766-20261113-01_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-4766\/ir\/4766-20261113-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4766\/ir\/4766-20261113-01_wp_financial_summary\/\",\"name\":\"Fiscal Year Ending December 2026 Third Quarter Financial Summary [Japanese GAAP] (Consolidated) - 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