e-Seikatsu Co., Ltd. Q3 FY2026 Earnings Presentation

Source disclosure: February 12, 2026

e-Seikatsu Co., Ltd. [3796.T]

TOKYO — e-Seikatsu Co., Ltd. (3796), also known as Ii-Katsudou Co., Ltd., reported its third quarter earnings for the fiscal year ending March 2026 on February 12, 2026. The company's consolidated results showed a slight improvement over the previous year, with revenue and profitability metrics reflecting mixed performance.

For the nine months ended December 31, 2025, e-Seikatsu recorded a consolidated net sales figure of ¥2,338 million, marking a 5.2% increase from the same period last year. However, the company’s operating income declined to ¥104 million compared to ¥158 million in the corresponding period of 2025. Despite this, the company saw an impressive rise in EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) to ¥519 million, representing a significant 51.5% growth year-over-year. This positive trend was attributed mainly to cost management improvements and operational efficiencies. Net profit attributable to shareholders of the parent company stood at ¥67 million, which is flat compared to the prior year.

The company's balance sheet indicated total assets of ¥2,530 million as of the end of the third quarter, up from ¥2,349 million in the same period last year. Equity increased slightly to ¥1,905 million from ¥1,872 million, resulting in a modest decrease in the equity ratio to 75.3%. Shareholders' equity per share improved to ¥276.10, showing a marginal increase from ¥271.35 in the comparable period.

Regarding dividend policy, e-Seikatsu maintained its stance without any changes to previously announced expectations. For the current fiscal year, the company anticipates paying out dividends of ¥5.00 per share by the end of the third quarter. No adjustments have been made to the dividend forecast since the most recent announcement.

Looking ahead, e-Seikatsu provided updated forecasts for the full fiscal year ending March 2026. Revenue is expected to reach ¥3,200 million, a 5.7% increase from the previous year. Operating income is projected to be ¥170 million, while EBITDA is anticipated to grow to ¥733 million, marking a 46.5% increase from the prior year. These projections reflect the company's confidence in sustaining its operational momentum and improving margins through continued cost control measures and strategic initiatives.

e-Seikatsu plans to host two separate briefing sessions to discuss these results and future outlooks. An online meeting specifically for institutional investors and analysts will take place on February 12, 2026, starting at 16:00 JST via Zoom Webinar. A similar session aimed at individual investors will follow on February 18, 2026, beginning at 18:30 JST. Both events will include presentations followed by question-and-answer sessions. Interested parties can register for these webinars using the provided links on the company's website.

Supplementary materials detailing the quarterly financial statements and additional notes are scheduled to be released on TDnet and posted on the company's official website on February 12, 2026. These documents provide comprehensive insights into the company's financial health and strategic direction moving forward.

Note: Financial figures from the earnings presentation have been removed pending correction. For accurate figures, refer to the company's earnings summary (kessan tanshin) filed separately on TDNet.