Financial Summary for the Six Months Ended December 2026

Overview of Results

Net sales for the second quarter of the current term were 3,790 million yen, down 17.6% YoY. Operating income was 232 million yen, ordinary income 238 million yen, and net income attributable to owners of parent was 143 million yen, all significantly lower than the previous year. Contributing factors include the elimination of revenue recognition from Total Support Co., Ltd., the ending of certain projects in the Inside Sales Outsourcing business, and a decline in orders in the training business. Additionally, consolidation of EraX led to increases in goodwill. Going forward, the company aims to recover performance through dynamic cost management and provision of high-value-added services.

Outlook and Financial Position

Full-year earnings guidance for the fiscal year ending December 2026 has been revised downward, with expected declines in net sales and each level of profit. Based on current order trends, revised estimates have been disclosed as of the interim term-end. The balance sheet shows total assets of 5,966 million yen, net assets of 4,700 million yen, and an equity ratio of 78.8%, with cash and deposits decreasing and fixed assets increasing.treasury stock acquisitions and disposals have been conducted, with treasury stock balance at 270,427 thousand yen and contributed capital surplus at 417,025 thousand yen.