Billing System Co., Ltd. 2026 Fiscal Year 2Q Interim Financial Summary (Japanese GAAP)

Overview of business performance

This interim period's net sales were approximately 2.59 billion yen, up 17.1% year over year. Operating income was about 430 million yen, ordinary income about 444 million yen, and net income attributable to owners of the parent about 283 million yen, marking a substantial profit increase. The main drivers are expanding revenue from existing services centered on settlement support, remittance support, and terminal businesses, along with strengthened collaborations with external partners, stabilizing the earnings base. The value of payment infrastructure continues to improve. Full-year guidance remains: net sales about 6.08 billion yen, operating income about 929 million yen, and net income about 584 million yen.

Outlook and capital strategy

The previously disclosed full-year outlook remains unchanged. The anticipated dividend is 32.50 yen per share at year-end, and cash and deposits have increased, supporting solid liquidity. Although the equity ratio appears to have declined to 7.6% due to increased deposits, the actual core equity ratio is explained at 77.6%. Focusing on settlement support, accelerate expansion of services such as PayB and external deployments, and develop new client segments including educational institutions and corporate BPO collaborations. The company positions expansion of the settlement platform and digital transformation as growth engines.