For the third quarter of the fiscal year ending December 2026, net sales were 7,424 million yen, up 10.6% year-over-year; gross profit was 3,009 million yen. Operating loss was -558 million yen, EBITDA was -341 million yen, and net loss attributable to owners of parent for the quarter was -740 million yen \u2014 a decline in profitability despite revenue growth. Increases in certain expenses and M&A-related costs impacted results. 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Operating loss was -558 million yen, EBITDA was -341 million yen, and net loss attributable to owners of parent for the quarter was -740 million yen \u2014 a decline in profitability despite revenue growth. Increases in certain expenses and M&A-related costs impacted results. The factors for revising the full-year forecast include prioritized promotional and investment spending and measures to improve gross margin.","jir_summary":"### Overview of Performance\nFor the third quarter of the fiscal year ending December 2026, net sales increased to 7,424 million yen (up 10.6% year-over-year). Gross profit also rose, but operating income, EBITDA, and net income attributable to owners of parent were in the red. Major factors included large-scale distribution to Dentis membership warehouse-format stores, increased advertising and promotional expenses, higher personnel costs, and M&A-related expenses associated with Clea Co.\n\n### Outlook and Measures\nBased on the revised plan announced on September 15, 2026, the Company will address shortfalls in net sales and focus on promotional spending and investments while working to improve gross margin. Initiatives include increasing direct sales ratio, improving operational efficiency through AI utilization, strengthening rebate management, and improving profitability of M&A projects. The Company will continue formulating the medium-term management plan with 2030 as the final year.","jir_financial_highlights":"Net Sales: 7,424 (+10.6%)\nGross Profit: 3,009 (+10.6%)\nOperating Income: -558 (YoY\u2014)\nEBITDA: -341 (YoY\u2014)\nNet Income Attributable to Owners of Parent (Quarter): -740 (YoY\u2014)","jir_category":"","jir_hashtags":"#Liberta, #Earnings, #MidTermPlan, #ShareBuyback, #ShareholderReturns","jir_key_figures":"Net Sales: 7,424 million yen (YoY +10.6%)\nOperating Income: -558 million yen\nNet Income Attributable to Owners of Parent (Quarter): -740 million yen\nStatus of Stock Acquisition Rights Exercise: Exercised 41,922 units (Total issued 74,600 units)\nCash and Deposits: 1,578 million yen (change from prior period +377)","jir_meta_title":"Liberta Co.,Ltd. Q3 FY2026 Earnings | Net Sales 7,424 million yen (+10.6%)","jir_meta_description":"Liberta Co.,Ltd.'s Q3 FY2026 results: net sales 7,424 million yen (+10.6%) with declines in operating and ordinary income. Analysis of primary factors, upcoming measures, and key points of the revised plan.","jir_og_title":"Liberta Co.,Ltd. Q3 FY2026 Earnings | Net Sales 7,424 million yen","jir_og_description":"Net sales up 10.6% year-over-year, profits in deficit. 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