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AI Inc, Oct-Dec (3Q) Ordinary Profit Increases by 76%, The Undecided Dividend Set at 3 Yen, Resuming Dividends for the First Time in Four Terms

Thu Feb 5, 2026 3:30 pm JST Earnings

4388 AI,Inc. 【J-GAAP】

Earnings Report

AI,Inc. <4388> [TSE Std] announced its financial results after the market closed on February 5th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) decreased 22.8% from the same period last year to 44 million yen. Progress toward the full-year plan of 75 million yen was 58.7%, almost the same as the five-year average of 60.6%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the January to March period (4Q) is expected to significant drop 57.5% from the same period last year to 31 million yen.

At the same time, the company has decided to implement a year-end lump-sum dividend of 3 yen for the current fiscal year, which was previously undecided, reinstating dividends for the first time in four terms.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit increased 75.5% from the same period last year, reaching 86 million yen. The operating profit margin drastically improved from 4.7% in the same period last year to 19.0%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2023 514 50 51 53 10.8 63.0 Feb 5, 2024 J-GAAP
Apr - Dec, 2024 885 32 57 -86 -15.6 43.8 Feb 5, 2025 J-GAAP
Apr - Dec, 2025 1,331 62 44 68 10.9 58.7 Feb 5, 2026 J-GAAP
YoY +50.4% +93.8% -22.8% － －

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2025 Prev 990 127 117 89 14.6 － Nov 6, 2025 J-GAAP
Oct - Mar, 2025 New 990 127 117 89 14.6 3 Feb 5, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 1,800 90 75 95 15.6 － Nov 6, 2025 J-GAAP
Mar, 2026 New 1,800 90 75 95 15.6 3 Feb 5, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 1,086 100 122 -15 -2.7 0 May 14, 2025 J-GAAP
Oct - Mar, 2025 Guidance 990 127 117 89 14.6 3 Feb 5, 2026 J-GAAP
YoY -8.8% +27.0% -4.1% － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 734 81 81 109 22.2 0 May 14, 2024 J-GAAP
Mar, 2025 1,486 109 130 -15 -2.7 0 May 14, 2025 J-GAAP
Mar, 2026 Guidance 1,800 90 75 95 15.6 3 Feb 5, 2026 J-GAAP
YoY +21.1% -17.4% -42.3% － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 485 23 49 -86 -15.6 4.7 Feb 5, 2025 J-GAAP
Jan - Mar, 2025 601 77 73 71 12.7 12.8 May 14, 2025 J-GAAP
Apr - Jun, 2025 398 -43 -47 -47 -7.3 -10.8 Aug 6, 2025 J-GAAP
Jul - Sep, 2025 412 6 5 53 9.6 1.5 Nov 6, 2025 J-GAAP
Oct - Dec, 2025 521 99 86 62 9.9 19.0 Feb 5, 2026 J-GAAP
YoY +7.4% +330.4% +75.5% － －

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