For the first quarter of the fiscal year ending November 2026, sales were 7,615 million yen (8.6% decrease YoY), operating income was 400 million yen (49.8% decrease YoY), and quarterly net income was 257 million yen (51.3% decrease 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/7388-20260414-02.pdf","jir_short_summary":"For the first quarter of the fiscal year ending November 2026, sales were 7,615 million yen (8.6% decrease YoY), operating income was 400 million yen (49.8% decrease YoY), and quarterly net income was 257 million yen (51.3% decrease YoY).","jir_summary":"### Performance Overview\nSales for the first quarter of the fiscal year ending November 2026 (December 1, 2025 to February 28, 2026) were 7,615 million yen, a decrease of 8.6% compared to the same period last year. Operating income was 400 million yen (49.8% decrease YoY), ordinary income was 397 million yen (50.6% decrease YoY), and quarterly net income was 257 million yen (51.3% decrease YoY). While efforts are being made to expand the customer base through an increase in sales personnel and the start of new business partnerships, a temporary decline in prospective insurance contract customers has had an impact.\n\n### Financial Position and Dividend Status\nTotal assets stood at 16,733 million yen and net assets were 10,287 million yen, both down from the previous year, resulting in an equity ratio of 61.5%. This decline was mainly due to a reduction in cash from dividend payments and a decrease in retained earnings. The annual dividend is forecasted at 94 yen, unchanged from the previous year, with no changes to the dividend policy. The number of shares outstanding remains nearly flat at approximately 23.27 million shares, while the number of treasury shares increased, with approximately 300,000 shares acquired in January 2026.","jir_financial_highlights":"Sales: 7,615 million yen (8.6% decrease YoY)\nOperating Income: 400 million yen (49.8% decrease YoY)\nOrdinary Income: 397 million yen (50.6% decrease YoY)\nQuarterly Net Income: 257 million yen (51.3% decrease YoY)\nTotal Assets: 16,733 million yen (Decrease YoY (from 18,401 million yen to 16,733 million yen))\nNet Assets: 10,287 million yen (Decrease YoY (from 11,821 million yen to 10,287 million yen))\nEquity Ratio: 61.5% (Decrease YoY (from 64.2% to 61.5%))\nDividend Forecast (Annual): 94 yen (Same as previous year)\nNumber of Shares Outstanding (End of Period): 23,270,000 shares (Approximately flat YoY)\nNumber of Treasury Shares (End of Period): 336,147 shares (Increase YoY (from 31,105 shares to 336,147 shares))","jir_category":"","jir_hashtags":"#FPPartner, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Sales: 7,615 million yen (8.6% decrease YoY)\nOperating Income: 400 million yen (49.8% decrease YoY)\nQuarterly Net Income: 257 million yen (51.3% decrease YoY)","jir_meta_title":"[FP Partner] First Quarter Financial Summary for FY November 2026 | Sales 7,615 Million Yen (-8.6% YoY)","jir_meta_description":"FP Partner Co., Ltd. financial summary for the first quarter of the fiscal year ending November 2026. Sales of 7,615 million yen (8.6% decrease YoY), operating income of 400 million yen (49.8% decrease YoY), and quarterly net income of 257 million yen (51.3% decrease YoY). Annual dividend forecasted at 94 yen.","jir_og_title":"[FP Partner] Q1 FY2026 Financial Summary | Sales 7,615 Million Yen (-8.6%)","jir_og_description":"FP Partner's financial summary for the first quarter of the fiscal year ending November 2026. Sales of 7,615 million yen, operating income of 400 million yen, and quarterly net income of 257 million yen. 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