For the cumulative third quarter of the fiscal year ending March 2026, net sales were JPY 185.79 billion (21.8% Year-over-Year increase), operating income was JPY 5.137 billion (40.3% increase), and net income was JPY 3.699 billion (48.1% increase), all reaching record highs. The full-year earnings guidance was also revised upward to net sales of JPY 243.0 billion, operating income of JPY 6.4 billion, and net income of JPY 4.8 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Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2605","jir_publication_date":"2026-02-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/4828-20260206-03.pdf","jir_short_summary":"For the cumulative third quarter of the fiscal year ending March 2026, net sales were JPY 185.79 billion (21.8% Year-over-Year increase), operating income was JPY 5.137 billion (40.3% increase), and net income was JPY 3.699 billion (48.1% increase), all reaching record highs. The full-year earnings guidance was also revised upward to net sales of JPY 243.0 billion, operating income of JPY 6.4 billion, and net income of JPY 4.8 billion.","jir_summary":"### Performance Overview\nIn the cumulative third quarter of fiscal year ending March 2026, net sales reached JPY 18,579 million (21.8% Year-over-Year increase), operating income was JPY 5,137 million (40.3% increase), and net income amounted to JPY 3,699 million (48.1% increase), all marking record highs. The Solutions segment has a strong project base centered on ERP and core systems, while the Products segment experienced robust license sales resulting in significant profit growth. Order intake also remained solid at JPY 17,836 million (15.9% Year-over-Year increase).\n\n### Full-Year Earnings Guidance and Dividends\nThe full-year earnings guidance was revised upward to net sales of JPY 24,300 million (up 300 million yen from the previous forecast), operating income of JPY 6,400 million (up 400 million yen), and net income of JPY 4,800 million (up 400 million yen). The annual dividend was increased to JPY 41.6 per share (up 4.0 yen), with an anticipated payout ratio of 51.8%. The company maintains its policy to keep the payout ratio above 50% and plans an 11th consecutive year of dividend increases.","jir_financial_highlights":"Net Sales: 18,579 million yen (21.8% Year-over-Year increase)\nOperating Income: 5,137 million yen (40.3% Year-over-Year increase)\nNet Income: 3,699 million yen (48.1% Year-over-Year increase)\nOrder Intake: 17,836 million yen (15.9% Year-over-Year increase)\nFull-Year Net Sales Forecast: 24,300 million yen (Up 300 million yen from previous forecast)\nFull-Year Operating Income Forecast: 6,400 million yen (Up 400 million yen from previous forecast)\nFull-Year Net Income Forecast: 4,800 million yen (Up 400 million yen from previous forecast)\nAnnual Dividend: 41.6 yen\/share (Up 4.0 yen from previous forecast)","jir_category":"","jir_hashtags":"#BusinessEngineeringCorporation, #FinancialResultsPresentation, #JapaneseStocks","jir_key_figures":"Q3 Cumulative Net Sales: 18,579 million yen (21.8% Year-over-Year increase)\nQ3 Cumulative Operating Income: 5,137 million yen (40.3% Year-over-Year increase)\nFull-Year Net Income Forecast: 4,800 million yen (Up 400 million yen from previous forecast)","jir_meta_title":"Business Engineering Fiscal Year Ending March 2026 Q3 Financial Results Net Sales Up 21.8% Operating Income Up 40.3%","jir_meta_description":"Business Engineering Corporation's Fiscal Year Ending March 2026 Q3 Financial Results Presentation. Net sales of JPY 18,579 million (21.8% Year-over-Year increase), operating income of JPY 5,137 million (40.3% increase), and net income of JPY 3,699 million (48.1% increase), all record highs. Full-year guidance revised upward with an increased dividend.","jir_og_title":"Business Engineering Q3 Financial Results Net Sales Up 21.8% Operating Income Up 40.3%","jir_og_description":"For the fiscal year ending March 2026 Q3, Business Engineering achieved record highs with net sales of JPY 18,579 million, operating income of JPY 5,137 million, and net income of JPY 3,699 million. 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