#ARR

Consolidated sales for March 2026 were 110.5% year-over-year, and retail plus online existing store sales were 105.8% year-over-year, with spring merchandise performing strongly.

United Arrows Ltd. will partially revise its Basic Policy for Establishing the Internal Control System effective April 1, 2026, aiming to strengthen compliance and risk management frameworks.

A wholly owned subsidiary preparation company will be established on April 1, 2026, with a transition to a holding company structure planned for October 2026. Impact on consolidated financial results is expected to be minimal.

Announcement of additional receipt of carried interest resulting in approximately 2.8 billion yen increase in revenue, approximately 2.6 billion yen increase in ordinary income, and approximately 1.8 billion yen increase in net income attributable to owners of parent in consolidated results for the fiscal year ending December 2026.

Integral Corporation expects to receive approximately 1.3 billion yen in carried interest from the No. 3 Fund Series, contributing to an increase in pretax profit of approximately 1.3 billion yen and net income of approximately 800 million yen for the fiscal year ending December 2026.

On March 3, 2026, payment was completed for the 1st unsecured convertible bond with warrants issued by third-party allocation, raising approximately 28 billion yen, with potential shares totaling 18,132,800 shares.

Consolidated sales for February 2026 increased 17.5% year-over-year, and retail plus e-commerce existing store sales rose 12.9% year-over-year, driven by revitalized spring demand with existing store sales, customer count, and unit price all outperforming the same period last year.

Completed transfer of all shares of consolidated subsidiary Cohen Co., Ltd. for 200 million yen. Resignation of director announced in conjunction with the transfer.

While recording an extraordinary loss of 1,000 million yen, the net income attributable to owners of the parent is revised upward by 11.0% to 5,643 million yen due to reduced corporate tax burden, and the dividend is increased by 19 yen to an annual dividend of 82 yen.

The company has issued 469 subscription warrants (equivalent to 46,900 common shares) to 78 employees, with the exercise price set at 501,000 yen per warrant (5,010 yen per share).

United Arrows Ltd. plans to implement debt forgiveness of loans amounting to 5,858 million yen (15.5% of consolidated net assets) to Cohen Ltd. on 2026-02-27.

Aiming to achieve operating income of 15 billion yen and ARR of 24 billion yen by 2030, focusing on stock revenue stream expansion primarily in consulting and cloud businesses. New services planned for release within 2026.