In the nine months ended the third quarter of the fiscal year ending December 2026, revenue was 12,628 million yen, operating income was 2,538 million yen, and profit for the quarter attributable to owners of the parent was 1,287 million yen. Full-year forecasts are revenue 14,500 million yen, operating income 3,300 million yen, profit for the year 2,000 million yen, and earnings per share 155.62 yen. During the third quarter, M&A progressed with multiple subsidiary acquisitions, expanding the financial position to total assets of 28,564 million yen, liabilities of 22,904 million yen, and total equity of 5,660 million 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Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/9211-20261113-02.pdf","jir_short_summary":"In the nine months ended the third quarter of the fiscal year ending December 2026, revenue was 12,628 million yen, operating income was 2,538 million yen, and profit for the quarter attributable to owners of the parent was 1,287 million yen. Full-year forecasts are revenue 14,500 million yen, operating income 3,300 million yen, profit for the year 2,000 million yen, and earnings per share 155.62 yen. During the third quarter, M&A progressed with multiple subsidiary acquisitions, expanding the financial position to total assets of 28,564 million yen, liabilities of 22,904 million yen, and total equity of 5,660 million yen.","jir_summary":"### Performance Overview\nf-code Inc. posted significant expansion in revenue and profit in the nine months to the third quarter. Revenue was 12,628 million yen, operating income was 2,538 million yen, profit before tax was 2,265 million yen, and profit for the quarter attributable to owners of the parent was 1,287 million yen. Compared to the same period last year, revenue grew 50.3%, operating income increased approximately 45.0%, and quarterly profit rose approximately 29.3%, indicating strong growth. These results were supported by contributions from newly consolidated subsidiaries through M&A and steady performance in the Marketing & School segment.\n\n### Financial Position and Outlook\nAt the end of the period, total assets stood at 28,564 million yen, liabilities at 22,904 million yen, and total equity at 5,660 million yen, reflecting increased liabilities such as contract liabilities due to M&A. Meanwhile, shareholders' equity has increased, with an equity ratio of 30.2%. For the full year, the company maintains its previously announced earnings guidance of revenue 14,500 million yen, operating income 3,300 million yen, profit for the year 2,000 million yen, and earnings per share 155.62 yen.","jir_financial_highlights":"Revenue: 12,628,596 thousand yen (Year-over-Year (YoY) +50.3%)\nOperating Income: 2,538,406 thousand yen (Year-over-Year (YoY) +4.5%)\nProfit before tax for the quarter: 2,265,273 thousand yen (Year-over-Year (YoY) +39.9%)\nProfit for the quarter attributable to owners of the parent: 1,287,321 thousand yen (Year-over-Year (YoY) +29.3%)\nTotal Assets: 28,564,937 thousand yen (Increase of 2,135,507 thousand yen from the end of the previous fiscal year)","jir_category":"","jir_hashtags":"#f-code, #Earnings, #QuarterlyResults, #AI_Services, #DX_Market","jir_key_figures":"Revenue: 12,628,596 thousand yen (YoY +50.3%)\nOperating Income: 2,538,406 thousand yen (YoY +45.0%)\nProfit for the quarter attributable to owners of the parent: 1,287,321 thousand yen (YoY +29.3%)","jir_meta_title":"f-code Inc. \u2013 Key Points of FY2026 Third Quarter Financial Summary | Revenue & Profit Growth and M&A Contribution","jir_meta_description":"Summary of f-code Inc.'s FY2026 third quarter financial results: revenue 12,628 million yen, operating income 2,538 million yen, quarterly profit 1,470,615 thousand yen. 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