Arbeit-Times Co., Ltd. Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending February 2027 [Japanese GAAP] (Consolidated)

Overview of Performance

Arbeit-Times Co., Ltd. posted interim consolidated results for the second quarter of the fiscal year ending February 2027 with net sales of 2,441 million yen, operating income of 151 million yen, ordinary income of 156 million yen, and net income attributable to owners of parent of 115 million yen. Net sales edged up year-over-year, while operating income and net income rose significantly, reflecting improved profitability. By segment, the staffing services segment performed steadily; the promotional support segment saw a decline in intermediary volume but achieved a substantial improvement in segment profit. Special income of 26,207 thousand yen was recognized.

Outlook and Shareholder Returns

The consolidated full-year earnings forecast remains unchanged from the previous announcement, with projected net sales of 5,024 million yen, operating income of 280 million yen, ordinary income of 277 million yen, and net income attributable to owners of parent of 167 million yen (basic net income per share of 9.18 yen). During this interim period, treasury stock was cancelled, resulting in decreases in retained earnings and treasury stock. No additional specific information on shareholder returns has been included in the disclosed full-year forecast; disclosure is limited to the contents presented in this financial summary.