Source disclosure: January 30, 2026
NS Solutions Corporation [2327.T]
TOKYO — NS Solutions Corporation, listed on the Tokyo, Nagoya, and Fukuoka stock exchanges under code number 2327, reported its third quarter earnings for the fiscal year ending March 2026 today. The company, led by President Kazuhiko Tamaki, saw an increase in consolidated revenue but experienced a decline in net income attributable to shareholders of the parent compared to the same period last year.
For the nine months ended December 31, 2025, NS Solutions recorded consolidated sales revenues of ¥275.395 billion, marking a 14.6% rise from the previous year's figure of ¥240.294 billion. Operating profit increased slightly to ¥30.990 billion, up 4.7% from ¥29.587 billion in the corresponding period of 2025. However, pre-tax quarterly profit declined to ¥31.811 billion, down 5.1% from ¥30.270 billion in the prior year. Net income attributable to shareholders of the parent fell significantly to ¥21.119 billion, representing a decrease of 3.5% from ¥20.401 billion in the third quarter of 2025. Basic earnings per share stood at ¥115.42, while diluted earnings per share remained unchanged due to rounding.
Regarding the financial position as of December 31, 2025, NS Solutions' total assets amounted to ¥391.999 billion, with capital totaling ¥277.425 billion. This compares to figures of ¥421.302 billion and ¥269.815 billion respectively for the full fiscal year 2025. The equity ratio improved to 68.4%, up from 62.0% in the previous fiscal year.
Looking ahead, NS Solutions expects its annual dividend payout to be ¥80.00 per share for the fiscal year ending March 2026, based on current projections. No adjustments have been made to previously announced dividend expectations. For the entire fiscal year, the company anticipates consolidated sales revenues of ¥377.000 billion, a 11.4% increase over the previous year. Additionally, operating profit is forecasted to grow by 11.7% to ¥43.000 billion, with pre-tax profit expected to reach ¥43.700 billion, a 11.8% rise from the preceding year. The company projects basic earnings per share will stand at ¥159.58 for the fiscal year.
The report also highlighted several significant changes affecting the scope of consolidation during this reporting period, including the inclusion of six new companies, notably InfoCom Co., Ltd., without any exclusions. Further details can be found in the attached document on page 12 under "Notes to the Condensed Consolidated Financial Statements." There were no changes in accounting policies or estimates that would affect the financial statements, nor was there any review conducted by certified public accountants or auditing firms regarding the interim consolidated financial statements provided.
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.
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