{"id":63872,"date":"2026-06-12T16:08:45","date_gmt":"2026-06-12T07:08:45","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3974-20260612-02_wp_basic\/"},"modified":"2026-07-12T11:45:19","modified_gmt":"2026-07-12T02:45:19","slug":"3974-20260612-02_wp_basic","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3974\/ir\/3974-20260612-02_wp_basic\/","title":{"rendered":"Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 (Japanese GAAP, Consolidated)"},"content":{"rendered":"","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","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":""},"tablet":{"background-color":"","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":"","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":""}},"ast-content-background-meta":{"desktop":{"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":""},"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":"3974","jir_company_name":"SCAT Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-06-12","jir_source_link":"[Placeholder]","jir_short_summary":"Supplemental material for the second quarter of the fiscal year ending October 2026. Revenue of JPY 2.6 billion, ordinary profit of JPY 200 million, ROE 7.0%, PBR 0.7x, annual dividend of JPY 14 ( interim JPY 7, final JPY 7). Advancing stock-type revenue expansion in the three businesses: Beauty ICT, Business Services, and Nursing Care. Announced interim dividend and expanded shareholder benefits.","jir_summary":"### Overview of Performance\nFor the second quarter, consolidated net sales were JPY 2.6 billion, ordinary profit was JPY 200 million, marking a small year-over-year increase in both revenue and profit. In the breakdown by segment, the core Beauty ICT business focuses on expanding stock-type revenue, offsetting declines in lease sale conversions with new and stock-type revenue. For the full year, financial targets are set at consolidated net sales of JPY 2.6 billion, ordinary profit of JPY 200 million, ordinary profit margin above 7%, ROE 7.0% and PBR 0.7x.\n\n### Shareholder Returns and Capital Policy\nPlan to implement an interim dividend of JPY 7 and a final dividend of JPY 7, for a total annual dividend of JPY 14. Introduction and expansion of the shareholder benefits program, including a 10th anniversary benefit. Share buybacks have already been completed, and a portion of the stock-based compensation plan has been adopted.","jir_financial_highlights":"Consolidated net sales: 2,630\nConsolidated ordinary profit: 200\nNet income attributable to parent company: Unknown","jir_category":"Earnings Results","jir_hashtags":"#SCAT, #IR, #JapaneseStocks","jir_key_figures":"Consolidated net sales 2,630 million yen (up 1.4% YoY)\nConsolidated ordinary profit 200 million yen (up 6.5% YoY)\nNet assets per share 664.65 yen\nEarnings per share 69.4 yen\nAmount of disposal related to the company\u2019s own stock compensation program 9,298,432 yen","jir_meta_title":"[SCAT] Q2 Earnings Supplemental Material | Net Sales 2,630 million yen, Ordinary Profit 200 million yen, Dividend Forecast 14 yen","jir_meta_description":"SCAT's Q2 FY October 2026 earnings supplemental material. Net sales 2,630 million yen, ordinary profit 200 million yen, ROE 7.0%, PBR 0.7x. Interim dividend 7 yen, final dividend 7 yen, annual 14 yen, expansion of shareholder benefits and execution of share buybacks announced.","jir_og_title":"SCAT Q2 Earnings Supplemental Material | Net Sales 2,630 million yen & Dividend 14 yen","jir_og_description":"SCAT has released its supplemental earnings material. Net sales 2,630 million yen, ordinary profit 200 million yen, planned annual dividend 14 yen. Also introduces expanded shareholder returns such as enhanced shareholder benefits.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60794,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-63872","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 (Japanese GAAP, Consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3974\/ir\/3974-20260612-02_wp_basic\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3974\/ir\/3974-20260612-02_wp_basic\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3974\/ir\/3974-20260612-02_wp_basic\/\",\"name\":\"Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 (Japanese GAAP, Consolidated) - 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