Notice Regarding Recording of Exchange Gains and Other Non-Operating Income

Overview of Results

In the press release for the first quarter of the fiscal year ending March 2027, it was announced that an exchange gain of 176 million yen was recorded as non-operating income due to foreign exchange fluctuations. While non-operating income rose in the first quarter cumulative period, details of the impact on overall results require reference to separate materials. The included exchange rate information suggests that further impact may be anticipated depending on future exchange movements.

Outlook and Points of Attention

The recording of non-operating income is one factor with short-term impact, and alignment with the figures in the formal Earnings Summary is necessary. It is important to check whether the exchange gains persist in future quarterly results and other profitability indicators. Since the public information directs readers to refer to the separate Earnings Summary, investors should await that disclosure.