Notice Regarding Differences Between Consolidated Earnings Forecast and Actual Results for the Six-Month Period Ended February 2027

Summary of Performance

For the six-month period ended February 2027, revenue was 1,307 million yen, operating income was 150 million yen, profit before tax was 150 million yen, net income was 99 million yen, net income attributable to owners of parent was 97 million yen, and basic earnings per share were 21.46 yen, significantly exceeding the previously announced forecast. The main contributors were improved profitability of MSR in the CX domain, expansion of subsidy consulting and other services in the consulting domain, and productivity improvements through AI utilization. As revenue increased, gross margin and SG&A ratio declined, leading to favorable progress in profit at each level.

Outlook and Points to Note

The consolidated full-year earnings forecast remains unchanged. Although first-half results exceeded forecasts, it is necessary to monitor order accumulation in the second half and progress in profitability improvement measures. If revisions to the earnings forecast become necessary, the company will disclose them promptly. Exchange rate information is provided, but its impact on results is uncertain, so future developments should be watched.