Septeni (4293) investor relations material

Executive summary

• 9M FY2026 set cumulative Q3 records across all line items; net sales rose 18.7% YoY, revenue 9.8%, and Non-GAAP operating profit 27.2%.

• 9M IFRS operating profit increased 32.9% to ¥3,733mn and profit attributable to owners rose 76.9% to ¥4,404mn.

• All three reportable segments grew revenue and Non-GAAP operating profit.

• Q3 revenue grew 10.4% YoY, while Non-GAAP operating profit fell 22.9% on higher production costs, human-capital investment, bonuses and share-based remuneration.

Financial highlights

• 9M revenue was ¥24,470mn (+9.8% YoY), net sales ¥130,160mn (+18.7%), and Non-GAAP operating profit ¥3,640mn (+27.2%).

• 9M profit before tax was ¥4,953mn (+47.4%); profit attributable to owners was ¥4,404mn (+76.9%), and basic EPS was ¥21.38 versus ¥12.00.

• 9M gross profit increased 7.9% to ¥18,316mn and SG&A rose 4.0% to ¥14,732mn.

• Q3 revenue was ¥7,817mn (+10.4% YoY); Non-GAAP operating profit was ¥614mn (-22.9%) and net income ¥317mn (-50.0%).

• 9M operating cash flow was ¥5,983mn versus ¥1,817mn; investing cash flow was ¥1,022mn versus an outflow of ¥2,434mn.

Outlook and guidance

• FY2026 forecasts remain unchanged: revenue ¥33,300mn (+9.9% YoY), Non-GAAP operating profit ¥5,400mn (+22.3%), owner-attributable profit ¥6,000mn (+71.9%) and EPS ¥29.21.

• 9M progress reached 73.5% of revenue, 67.4% of Non-GAAP operating profit and 73.4% of net income forecasts; revenue and operating-profit targets were described as within reach.

• Expected FY2026 gains on share transfers are ~¥890mn for COMISMA and ~¥760mn for Tricorn; full-year net income guidance remains unchanged while business progress and related expenses are reviewed.

• FY2026 dividend forecast is ¥18 per share, comprising ¥9 interim and ¥9 year-end.