Sanyo Denki Co., Ltd. Financial Summary for the Second Quarter of the Fiscal Year Ending March 31, 2027 (IFRS)

Overview of Performance

This financial summary discloses consolidated results for the second quarter of the fiscal year ending March 31, 2027 on an IFRS basis. Revenue was 66,016 million yen (YoY +30.0%), operating income was 8,956 million yen (YoY +84.7%), profit before income tax was 8,904 million yen, interim net income attributable to owners of the parent was 6,361 million yen, and comprehensive income was 9,763 million yen. Orders received totaled 91,562 million yen and order backlog was 70,415 million yen, both showing substantial increases. Demand expanded across all four segments: Sun Ace Company, Electronics Company, Motion Company, and Others.

Outlook and Capital Allocation

The earnings forecast for the fiscal year ending March 31, 2027 remains unchanged from the previous announcement. Regarding dividend policy, dividends will continue to be paid taking into account the effects of the stock split in the fiscal year ending March 31, 2026. Financial position shows a decrease in cash and cash equivalents while current assets increased due to higher inventories. Total assets increased compared with the end of the previous fiscal year. Cash flows from operating activities improved significantly; investing and financing activities involved expenditures, but overall capital management remains stable.