ISB (9702) Q3 2026 earnings summary

Executive summary

• 9M 2026 net sales rose 3.0% YoY to ¥28,562 million; operating profit increased 27.5% to ¥2,206 million and profit attributable to owners of parent rose 58.7% to ¥1,534 million.

• Automotive plan revisions and spending cuts delayed embedded-systems projects; engineer redeployment to high-demand fields is accelerating ahead of Q4.

Financial highlights

• Ordinary profit rose to ¥2,281 million from ¥1,752 million; gross profit increased to ¥6,925 million from ¥6,435 million, while SG&A was ¥4,718 million versus ¥4,705 million.

• Basic EPS was ¥133.80, up from ¥84.44; comprehensive income rose to ¥1,502 million from ¥1,028 million.

• Operating profit margin was 7.7%, up 150 bps from 6.2% in the prior-year period.

Outlook and guidance

• FY2026 forecasts remain unchanged: net sales ¥38,500 million, operating profit ¥3,000 million, ordinary profit ¥3,050 million and net profit ¥1,850 million.

• 9M progress was 74.2% of sales, 73.5% of operating profit, 74.8% of ordinary profit and 82.9% of parent-attributable profit forecasts.

• FY2026 basic EPS forecast is ¥161.40; Q4 priorities include redeploying engineers to non-automotive embedded fields and expanding medical and DX projects.