Q3 Supplemental Materials for the October 2026 Term

Overview of Earnings

For the Q3 results in the October 2026 term, consolidated net sales declined from 1,961 million yen to 1,926 million yen, with operating income of 140 million yen, ordinary income of 127 million yen, and quarterly net income attributable to owners of the parent of 84 million yen. The underperformance in the third quarter was driven by a slowdown in system sales and rising raw material costs.

Capital Policy / M&A

Funds were raised through a third-party allotment by issuing the first series of new stock acquisition rights, totaling about 51,109.38 thousand yen (issuance of stock acquisition rights 4,843,800 yen, exercise 506,250,000 yen). Proceeds will be allocated to a three-year investment plan including AI/DX-related investments, human capital investments, and elder care investments.

Shareholder Returns

Dividend for the October 2026 term is expected to be raised to 14 yen. Interim dividend 7 yen, end-of-term dividend 7.50 yen. As a 10th anniversary memorial perk, 1,000-yen QUO card will be awarded to shareholders holding 100 shares or more.

Mid-term Management Plan / Topics

The three-year mid-term plan targets are: net sales of 3 billion yen, ordinary income of 300 million yen, and ROE of 10%. Key measures include launching AI/DX-related services, expanding the美容ICT business combining POS × CRM × AI, expanding elder care services, and promoting BPO.