PRONEXUS (7893) Q3 2026 earnings summary

Executive summary

• 9M FY2026 revenue rose 5.3% YoY to ¥25,894 million, driven by higher outsourcing and event-support demand and JBA Holdings consolidation.

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

• Profit before tax fell 27.9% to ¥3,397 million and profit attributable to owners of parent fell 29.5% to ¥2,259 million, reflecting the prior-year ¥1,411 million investment-sale gain.

Financial highlights

• Gross profit rose 7.0% to ¥10,069 million; cost of sales ratio improved 0.6 percentage points to 61.1%.

• Cost of sales increased 4.2% to ¥15,825 million; SG&A rose 9.1% to ¥6,795 million, mainly due to higher personnel costs.

• EPS fell to ¥88.66 from ¥125.67; operating margin was 12.8% versus 13.3%, and attributable profit margin was 8.7% versus 13.0%.

• Total assets were ¥38,289 million, equity was ¥25,457 million, and the equity ratio was 64.6% at Dec. 31, 2025.

Outlook and guidance

• FY2026 forecast: revenue ¥31,800 million, operating profit and profit before tax ¥2,800 million each, and attributable profit ¥1,800 million.

• 9M revenue and operating profit were 81.4% and 118.4% of their respective full-year forecasts; no forecast revision was made.

• FY2026 annual dividend forecast is ¥38 per share, comprising a ¥36 ordinary dividend and ¥2 commemorative dividend; payout-ratio standard is 50% or higher.