Systena (2317) Q3 2026 earnings summary

Executive summary

• Net sales for the nine months ended December 31, 2025, rose 15.7% year-over-year to ¥70,063 million, with operating profit up 32.7% to ¥11,563 million and profit attributable to owners of parent up 45.4% to ¥8,603 million.

• Comprehensive income increased 47.2% year-over-year to ¥8,730 million for the period.

Financial highlights

• Gross profit for the nine months was ¥18,474 million, up from ¥15,268 million year-over-year.

• Basic earnings per share increased to ¥24.07 from ¥16.04 year-over-year.

• Total assets as of December 31, 2025, were ¥53,492 million, with net assets at ¥37,372 million and an equity-to-asset ratio of 69.0%.

• Cash and cash equivalents at period end were ¥25,985 million, up from ¥21,253 million a year earlier.

Outlook and guidance

• Full-year net sales forecast for the fiscal year ending March 31, 2026, is ¥90,200 million, up 7.9% year-over-year.

• Operating profit is projected at ¥14,500 million (20.2% increase), ordinary profit at ¥14,900 million (25.7% increase), and profit attributable to owners of parent at ¥10,360 million (22.2% increase).

• Annual dividend forecast is ¥13.00 per share, up from ¥12.00 in the previous year.