Operating profit for the quarter was ¥387 million, compared with ¥129 million in the same period of 2025. Pretax profit rose to ¥452 million from ¥192 million, while earnings per share climbed to ¥22.54 from ¥9.22.

Handsman listed a year-end dividend of ¥30 per share for both 2026 and 2025, and an annual dividend of ¥30 for each year. The midyear dividend was ¥0.00 for 2025 and was not available for 2026. First-quarter and third-quarter dividends were listed as not available for both years. The company said dividends for future periods are forecasts.