eBASE (3835) investor relations material

Executive summary

• FY2026 3Q consolidated net sales were 3,614 million yen, a 2.2% YoY decrease, with ordinary profit at 782 million yen, down 17.6% YoY, and net income attributable to owners at 546 million yen, down 16.0% YoY.

• The eBASE Business saw a YoY sales increase in the food industry segment but declines in daily necessities and housing, while eBASE-PLUS maintained stable sales but experienced a profit decrease due to the absence of prior year non-operating gains.

• Comprehensive income for the period decreased 13.0% YoY to 583 million yen.

Financial highlights

• Consolidated net sales for 3Q FY2026 were 3,614 million yen; ordinary profit was 782 million yen; net income attributable to owners was 546 million yen.

• Gross profit for the period was 1,748 million yen, down from 1,832 million yen the previous year.

• eBASE Business net sales: 1,645 million yen (down 5.2% YoY); ordinary income: 502 million yen (down 23.5% YoY).

• eBASE-PLUS Business net sales: 1,976 million yen (up 0.1% YoY); ordinary income: 301 million yen (down 5.5% YoY).

• Total assets decreased to 7,608 million yen from 8,112 million yen, mainly due to lower cash and deposits and dividend payments.

Outlook and guidance

• Full-year consolidated net sales forecast is 5,000 million yen, with ordinary income projected at 1,350 million yen, operating profit at 1,326 million yen, and net income at 921 million yen, all reflecting a downward revision from the previous year.

• Basic earnings per share for the full year is expected to be 20.51 yen.

• The company expects continued pressure on profit margins due to increased customization projects and rising costs, but aims for recovery through price revisions and operational improvements.