Macbee Planet (7095) Q3 2026 earnings summary

Executive summary

• Revenue for Q3 FY2026 was ¥37,691 million, down 1.8% year-over-year, with operating profit at ¥2,606 million, down 35.3% year-over-year, and profit attributable to owners at ¥1,751 million, down 34.6% year-over-year.

• Results were significantly affected by individual factors related to certain major clients, despite steady growth in existing and new clients in the core LTV Marketing segment.

• Operating profit margin fell from 10.5% to 6.9% year-over-year due to lower gross profit and increased SG&A expenses.

• The company is shifting to AI utilization and curbing hiring for replaceable roles, while maintaining investment in AI engineers and management.

• The Japanese economy showed moderate recovery, but consumer sentiment remained weak due to inflation and rising costs.

Financial highlights

• Gross profit for the nine months was ¥6,342 million, down from ¥6,954 million year-over-year.

• Q3 FY2026 cumulative revenue: ¥37,691 million, down 2% year-over-year.

• SG&A expenses increased by ¥822 million year-over-year, mainly from advertising and personnel costs.

• Comprehensive income was ¥2,004 million, down from ¥2,686 million year-over-year.

• Cash and cash equivalents at period end were ¥5,706 million, down from ¥7,506 million at the previous fiscal year end.

Outlook and guidance

• Full-year revenue forecast remains at ¥51,000 million, a 1.3% decrease year-over-year.

• Operating profit forecast is ¥3,700 million, down 28.5% year-over-year, with profit attributable to owners projected at ¥2,500 million.

• New client acquisition is expected to surpass last year but fall short of internal targets.

• Q4 is projected to decline year-over-year due to ongoing weakness in the medical industry, but a sequential recovery is anticipated.

• No revisions have been made to previously announced forecasts.