For the 3rd quarter of the fiscal year ending February 2026, net sales were JPY 42,378 million (0.6% decrease year-over-year), operating income was JPY 8,085 million (25.7% decrease year-over-year), and net income attributable to owners of parent for the quarter was JPY 5,598 million (23.9% decrease 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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":"2379","jir_company_name":"Dip Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/2379-20260113-01-3.pdf","jir_short_summary":"For the 3rd quarter of the fiscal year ending February 2026, net sales were JPY 42,378 million (0.6% decrease year-over-year), operating income was JPY 8,085 million (25.7% decrease year-over-year), and net income attributable to owners of parent for the quarter was JPY 5,598 million (23.9% decrease year-over-year).","jir_summary":"### Overview of Results\nIn the cumulative 3rd quarter of the fiscal year ending February 2026, net sales reached JPY 42,378 million (0.6% decrease year-over-year). Operating income was JPY 8,085 million (25.7% decrease year-over-year), ordinary income was JPY 8,098 million (24.9% decrease year-over-year), and net income attributable to owners of parent for the quarter was JPY 5,598 million (23.9% decrease year-over-year). The main factors for the profit decline were changes to the solution system aimed at strengthening sales capabilities, front-loaded investments in Spot Baitoru, office expansion, and new graduate recruitment. The equity ratio improved to 73.9%.\n\n### Segment Results and Outlook\nIn the Human Resources Services segment, sales slowed in acquiring new customers due to increased handover operations of client accounts, resulting in net sales of JPY 37,356 million (0.7% decrease year-over-year) and segment profit of JPY 12,584 million (15.2% decrease year-over-year). The DX segment saw sales of JPY 5,062 million (0.3% decrease year-over-year) due to a decline in the number of some contracted companies, but segment profit increased to JPY 2,857 million (15.3% increase year-over-year). The full-year earnings forecast for the fiscal year ending February 2026 anticipates net sales of JPY 60 billion (6.4% increase year-over-year), operating income of JPY 12 billion (10.5% decrease year-over-year), and net income attributable to owners of parent of JPY 8 billion (10.6% decrease year-over-year).","jir_financial_highlights":"Net Sales: JPY 42,378 million (0.6% decrease year-over-year)\nOperating Income: JPY 8,085 million (25.7% decrease year-over-year)\nOrdinary Income: JPY 8,098 million (24.9% decrease year-over-year)\nNet Income Attributable to Owners of Parent: JPY 5,598 million (23.9% decrease year-over-year)\nQuarterly Net Income per Share: JPY 106.99 (Year-over-year unknown)\nEquity Ratio: 73.9% (2.9 points increase year-over-year)\nShares Outstanding (Common Shares): 60,140,000 shares (Same as the end of previous period)","jir_category":"","jir_hashtags":"#DipCorporation, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: JPY 42,378 million (cumulative 3rd quarter, fiscal year ending February 2026)\nOperating Income: JPY 8,085 million (25.7% decrease year-over-year)\nNet Income Attributable to Owners of Parent: JPY 5,598 million (23.9% decrease year-over-year)","jir_meta_title":"Dip Corporation Fiscal Year Ending February 2026 3rd Quarter Financial Summary Net Sales JPY 42.3 Billion, Operating Income Down 25.7%","jir_meta_description":"Dip Corporation's fiscal year ending February 2026 3rd quarter financial summary. Net sales of JPY 42,378 million (0.6% decrease year-over-year), operating income of JPY 8,085 million (25.7% decrease), and net income of JPY 5,598 million (23.9% decrease). Full-year forecast anticipates net sales of JPY 60 billion, operating income of JPY 12 billion.","jir_og_title":"Dip Corporation Announces Fiscal Year Ending February 2026 3rd Quarter Financial Summary","jir_og_description":"Dip Corporation's fiscal year ending February 2026 3rd quarter financial summary. 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