Ubiquitous AI (3858) FY2026 Q3 Earnings Report

Financial Highlights

Item	Current	Prior	YoY %
Net Sales	¥2.59B	¥2.64B	−1.8%
Cost of Sales	¥1.59B	¥1.59B	+0.2%
Gross Profit	¥997M	¥1.05B	−4.8%
SG&A Expenses	¥1.29B	¥1.18B	+9.1%
Operating Income	−¥288M	−¥131M	−119.8%
Non-operating Income	¥11M	¥3M	+237.2%
Non-operating Expenses	¥27M	¥5M	+433.8%
Ordinary Income	−¥305M	−¥133M	−129.3%
Profit Before Tax	−¥305M	−¥96M	−218.8%
Income Tax Expense	¥19M	¥17M	+10.0%
Net Income	−¥324M	−¥113M	−187.4%
Net Income Attributable to Owners	−¥324M	−¥112M	−189.3%
Total Comprehensive Income	−¥291M	−¥139M	−109.4%
Interest Expense	¥3M	¥2M	+57.8%
Basic EPS	−¥30.99	−¥10.78	−187.5%

Item	Current End	Prior End	Change
Current Assets	¥2.88B	¥2.51B	+¥367M
Cash and Deposits	¥2.11B	¥1.35B	+¥767M
Accounts Receivable	¥539M	¥1.04B	−¥496M
Inventories	¥6M	¥10M	−¥4M
Non-current Assets	¥944M	¥937M	+¥7M
Property, Plant & Equipment	¥90M	¥92M	−¥2M
Intangible Assets	¥356M	¥401M	−¥45M
Goodwill	¥278M	¥348M	−¥71M
Investment Securities	¥312M	¥265M	+¥47M
Total Assets	¥3.82B	¥3.45B	+¥374M
Current Liabilities	¥638M	¥731M	−¥93M
Accounts Payable	¥149M	¥305M	−¥157M
Non-current Liabilities	¥1.08B	¥324M	+¥759M
Long-term Loans	¥767M	¥37M	+¥730M
Total Liabilities	¥1.72B	¥1.05B	+¥666M
Total Equity	¥2.10B	¥2.40B	−¥292M
Capital Stock	¥1.48B	¥1.48B	¥0
Capital Surplus	¥1.45B	¥1.45B	¥0
Retained Earnings	−¥975M	−¥650M	−¥324M
Treasury Stock	−¥121,000	−¥121,000	¥0
Owners' Equity	¥2.10B	¥2.40B	−¥292M
Working Capital	¥2.24B	-	-

Item	YoY Change
Net Sales YoY Change	−1.8%

Item	Value
Shares Outstanding (incl. Treasury)	10.46M shares
Treasury Stock	117 shares
Average Shares Outstanding	10.46M shares
Book Value Per Share	¥201.17

Item	Amount
Q2 Dividend	¥0.00

Segment	Revenue	Operating Income
AnalysisSoftwareBusinessUnit	¥583M	¥7M
SoftwareBusinessUnit	¥2.01B	−¥296M

Item	Forecast
Net Sales Forecast	¥4.35B
Operating Income Forecast	¥6M
Ordinary Income Forecast	¥5M
Net Income Attributable to Owners Forecast	−¥23M
Basic EPS Forecast	−¥2.20
Dividend Per Share Forecast	¥0.00