PRONEXUS (7893) Q3 2026 earnings summary

Executive summary

• Revenue for the first nine months rose 5.3% year-over-year to ¥25,894 million, driven by increased outsourcing demand and the consolidation of JBA Holdings.

• Operating profit increased 1.7% year-over-year to ¥3,316 million, despite higher personnel and system upgrade costs.

• Profit before tax fell 27.9% year-over-year to ¥3,397 million due to the absence of a prior-year gain on sale of investments.

• Profit attributable to owners of parent declined 29.5% year-over-year to ¥2,259 million.

Financial highlights

• Gross profit increased 7.0% year-over-year to ¥10,069 million, with a cost of sales ratio improvement to 61.1%.

• Selling, general and administrative expenses rose 9.1% year-over-year to ¥6,795 million, mainly from higher personnel costs.

• Basic earnings per share dropped to ¥88.66 from ¥125.67 year-over-year.

• Total assets as of December 31, 2025, were ¥38,289 million, with equity at ¥25,457 million and an equity ratio of 64.6%.

Outlook and guidance

• Full-year revenue is forecast at ¥31,800 million, up 2.6% year-over-year.

• Operating profit and profit before tax are both forecast at ¥2,800 million, with profit attributable to owners of parent at ¥1,800 million, reflecting a significant year-over-year decline due to the absence of one-time gains.

• No revisions to the earnings forecast have been made, pending further analysis of the JBA Holdings consolidation and market changes.