Notice Regarding Differences Between Consolidated Earnings Guidance and Actual Results for the Second Quarter (Interim) of the Fiscal Year Ending February 2027

Overview of Differences in Performance

We announce that there are differences between the consolidated earnings guidance and actual results for the second quarter of the fiscal year ending February 2027. Net sales exceeded the previous guidance, totaling 32,058 million yen, and both operating income and ordinary income also surpassed guidance, resulting in interim net income attributable to owners of parent of 2,107 million yen. The outperformance was mainly driven by steady trends in the creative sector (Japan) and the medical sector, and cautious estimates that accounted for seasonal factors were revised. This suggests a solid trend compared with the same period of the previous fiscal year.

Background and Outlook

Factors behind the differences include seasonal effects in the publishing-related group and a concentrated period of returns, which temporarily caused operating and ordinary profit to be negative in that period; however, overall this indicates a revision to the full-year earnings guidance. Looking ahead, we expect increases in tax expenses from the third quarter onward while assuming stable earnings retention.