#IFRS

Azbil Corporation has resolved to voluntarily apply IFRS to consolidated financial statements and consolidated reports from the first quarter of the fiscal year ending March 2027.

Resolved to voluntarily apply IFRS to consolidated financial statements from the securities report for the fiscal year ending March 2026. Quarterly financial summaries will also be disclosed under IFRS from the fiscal year ending March 2027 onward.

Resolved to voluntarily adopt IFRS accounting standards for consolidated financial statements from fiscal 2026 (fiscal year ending March 2027), transitioning from Japanese GAAP.

World Co., Ltd. will early adopt IFRS 18 starting from the fiscal year beginning on March 1, 2026, aiming to unify the definition of operating income and enhance transparency of the revenue structure.

Resolved to voluntarily apply IFRS from the fiscal year ending March 2029 and to commence disclosures based on IFRS from the first quarter onward.

For the third quarter of the fiscal year ending March 2026, consolidated revenue was JPY 1,138,503 million (down 0.2% YoY), operating income was JPY 30,450 million (up 7.2% YoY), and net income attributable to owners of parent was JPY 11,807 million (up 175.7% YoY).

For the third quarter of the fiscal year ending March 2026, consolidated revenue was JPY 13,681,049 million (YoY △1.9%), profit before tax was JPY 819,962 million (△32.0%), and net income attributable to owners of parent for the quarter was JPY 607,923 million (△26.5%).