Shanghai United Imaging Healthcare (688271) Q3 2026 earnings summary

Executive summary

• Q3 revenue rose 24.12% YoY to ¥3.53bn; 9M revenue increased 19.43% to ¥10.58bn, while 9M attributable net income fell 7.60% to ¥1.04bn.

• Q3 adjusted net income attributable to shareholders grew 32.46% YoY to ¥116.1m; 9M adjusted net income declined 10.49% to ¥942.8m.

Financial highlights

• Q3 total profit was ¥82.6m, down 21.74% YoY; 9M total profit was ¥1.116bn, down 5.34%.

• 9M operating profit was ¥1.143bn versus ¥1.181bn a year earlier; consolidated net income was ¥1.017bn versus ¥1.102bn.

• 9M R&D expense increased 20.23% to ¥2.230bn; Q3 R&D expense rose 18.52% to ¥847.5m.

• Total assets reached ¥36.85bn at Sep. 30, up 12.39% from year-end 2025; attributable equity was ¥22.08bn, up 2.36%.

Key financial ratios and metrics

• Q3 basic and diluted EPS were ¥0.16, up 6.67% YoY; 9M basic and diluted EPS were ¥1.26, down 7.35%.

• 9M R&D spending was 21.08% of revenue, up 0.14 percentage points YoY; Q3 R&D spending was 24.02%, down 1.13 points.

• 9M attributable net income was ¥1.035bn; adjusted attributable net income, excluding non-recurring items, was ¥942.8m.