Comture (3844) Q3 2026 earnings summary

Executive summary

• Achieved 16 consecutive years of sales growth, with net sales rising 4.4% YoY to ¥28,041 million for 3Q FY3/26, driven by data management, AI platform businesses, and the acquisition of Human Interactive Technology Inc. (HIT), despite a slight YoY decline in operating and ordinary profit due to higher personnel and facility expenses.

• Operating profit declined 2.2% YoY to ¥3,167 million, while profit attributable to owners of parent increased 1.6% YoY to ¥2,139 million.

• Growth was partially offset by delays in large cloud consulting projects and resource shortages.

• The company continues to invest in digital transformation, AI, and human resources, including a 5% average salary increase and expanded training programs.

Financial highlights

• Net sales rose 4.4% YoY to ¥28,041 million; operating profit decreased 2.2% YoY to ¥3,167 million; ordinary profit fell 1.9% YoY to ¥3,180 million.

• Profit attributable to owners of parent increased 1.6% YoY to ¥2,139 million; EBITDA grew 0.6% YoY to ¥3,646 million.

• Net income per share was ¥67.07, up 1.6% YoY; diluted EPS was ¥66.02.

• Gross profit decreased 3.1% YoY to ¥5,779 million, mainly due to increased personnel costs.

• Net assets increased to ¥19,447 million, with an equity-to-asset ratio of 76.0%.

Outlook and guidance

• FY3/26 forecast remains unchanged: net sales projected at ¥40,000 million (+10.1% YoY), operating profit at ¥5,000 million (+8.0%), ordinary profit at ¥5,000 million (+7.3%), and net income at ¥3,325 million (+5.2%), with basic EPS of ¥104.27.

• Dividend per share forecasted at ¥50.00, with a payout ratio of 48.0%.

• Management notes forecasts are based on current assumptions and actual results may differ.

• Strategic focus on achieving ¥100 billion sales goal, with continued investments in digital and AI domains.