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Results3649FINDEX Inc.Information and Communications, Services and Others

FY2026 December 3Q Financial Results Summary [Japanese GAAP] (Consolidated)

For the cumulative nine months of the fiscal year ending December 2026, net sales decreased 1.7% year on year, operating profit decreased 17.5%, and profit attributable to owners of the parent decreased 25.1%. The full-year earnings and dividend forecasts remain unchanged.

Worth reading
54Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-17.5
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales4,297¥ millionYear on year -1.7%Progress 69.2%
Operating profit985¥ millionYear on year -17.5%Progress 53.9%
Ordinary income1,034¥ millionYear on year -16.6%Progress 54.7%
Net income attributable to owners of the parent639¥ millionYear on year -25.1%Progress 49.1%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥26.19
Financial position at period-end
Total assets6,343¥ million
of which net assets 5,423 ¥ millionEquity ratio 85.0%vs. prior year-end +5.1pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Segment revenueHealthcare business ¥3,967,442 thousand (YoY -1.2%), Public-sector business ¥265,835 thousand (YoY -10.0%), Healthtech business ¥64,705 thousand (YoY +4.5%)
Segment profitHealthcare business ¥1,106,073 thousand (YoY -9.2%), Public-sector business ¥42,082 thousand (YoY -62.9%), Healthtech business ¥-162,260 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,209 million (YoY +1.6%)
Operating profit¥1,829 million (YoY +2.2%)
Ordinary income¥1,889 million (YoY +2.6%)
Net income¥1,302 million (YoY +3.6%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥22.00 (actual for the previous fiscal year) → ¥27.00 (forecast for the current fiscal year)
Factors Behind Changes in Business Performance

Revenue in the healthcare business declined due to a trough in the system replacement cycle at university and large hospitals, although cloud services, including those related to electronic prescriptions, grew. Revenue in the public-sector business declined due to the reaction to large projects in the previous fiscal year. Operating profit was affected by higher salaries, investment in company-wide systems, including AI services, and growth investments such as expanding specialist personnel and research and development. Profit attributable to owners of the parent includes an impairment loss on investment securities of ¥106.964 million.

Disclosure regarding the going concern assumption

None

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidation0 additions and 0 exclusions (no company names)
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment loss on investment securities ¥106,964 thousand
Depreciation and amortization¥30,738 thousand
Orders received and order backlogTotal Orders received ¥2,954,759 thousand (YoY +85.8%) / Order backlog ¥2,124,483 thousand (YoY +112.8%) / Healthcare business Orders received ¥2,753,874 thousand (YoY +85.1%) / Order backlog ¥1,986,196 thousand (YoY +112.9%) / Public-sector business Orders received ¥140,079 thousand (YoY +95.8%) / Order backlog ¥108,286 thousand (YoY +96.1%) / Healthtech business Orders received ¥60,805 thousand (YoY +98.3%) / Order backlog ¥30,000 thousand (YoY +253.8%)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End26,608,800 shares
Treasury Shares at Period-End2,180,979 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026 to 30 September 2026
Net Sales¥4,297 million (YoY -1.7%)
Operating profit¥985 million (YoY -17.5%)
Ordinary income¥1,034 million (YoY -16.6%)
Profit attributable to owners of the parent¥639 million (YoY -25.1%)
Net income per share¥26.19
Equity ratioEnd of the current fiscal period 85 / End of previous period 79.9
Total assets¥6,343 million
Net assets¥5,423 million
Full-year earnings forecastNet Sales ¥6,209 million (YoY +1.6%) / Operating profit ¥1,829 million (YoY +2.2%) / Ordinary income ¥1,889 million (YoY +2.6%) / Net income ¥1,302 million (YoY +3.6%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥22.00 (actual for the previous fiscal year) → ¥27.00 (forecast for the current fiscal year)
Segment revenueHealthcare business ¥3,967,442 thousand (YoY -1.2%), Public-sector business ¥265,835 thousand (YoY -10.0%), Healthtech business ¥64,705 thousand (YoY +4.5%)
Segment profitHealthcare business ¥1,106,073 thousand (YoY -9.2%), Public-sector business ¥42,082 thousand (YoY -62.9%), Healthtech business ¥-162,260 thousand
Orders received and order backlogTotal Orders received ¥2,954,759 thousand (YoY +85.8%) / Order backlog ¥2,124,483 thousand (YoY +112.8%) / Healthcare business Orders received ¥2,753,874 thousand (YoY +85.1%) / Order backlog ¥1,986,196 thousand (YoY +112.9%) / Public-sector business Orders received ¥140,079 thousand (YoY +95.8%) / Order backlog ¥108,286 thousand (YoY +96.1%) / Healthtech business Orders received ¥60,805 thousand (YoY +98.3%) / Order backlog ¥30,000 thousand (YoY +253.8%)
Depreciation and amortization¥30,738 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment loss on investment securities ¥106,964 thousand
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidation0 additions and 0 exclusions (no company names)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End26,608,800 shares
Treasury Shares at Period-End2,180,979 treasury shares
Factors Behind Changes in Business PerformanceRevenue in the healthcare business declined due to a trough in the system replacement cycle at university and large hospitals, although cloud services, including those related to electronic prescriptions, grew. Revenue in the public-sector business declined due to the reaction to large projects in the previous fiscal year. Operating profit was affected by higher salaries, investment in company-wide systems, including AI services, and growth investments such as expanding specialist personnel and research and development. Profit attributable to owners of the parent includes an impairment loss on investment securities of ¥106.964 million.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesImpairment lossMaterial subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Revenue declined due to a trough in the system replacement cycle at university and large hospitals and the reaction to large projects in the previous fiscal year. Profit was affected by higher salaries, investment in company-wide systems, including AI services, aimed at improving operational efficiency, and impairment losses on investment securities recorded as extraordinary losses.

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FY2026 December 3Q Financial Results Summary [Japanese GAAP] (Consolidated) | FINDEX Inc. (3649) timely disclosure | Komori