Notice Regarding Revision of Consolidated Earnings Forecast for the Second Quarter of the Fiscal Year Ending March 2027 and Differences from Prior Forecasts, and Revision of Year‑end Dividends and Dividend Forecast

Overview of Performance

For the second quarter (interim period) of the fiscal year ending March 2027, net sales are expected to fall short of the prior forecast, and operating income, ordinary income and interim net income attributable to owners of parent have each been revised. The main factors are a review of automotive‑related investment plans and delayed revenue recognition due to extended procurement lead times for some products, as well as the impact of introducing a new personnel cost system and increased costs such as renovations to the head office building.

Outlook and Dividends

The consolidated full‑year earnings forecast has been revised to net sales of 77,000 hundred million yen, operating income of 3,530 million yen, ordinary income of 3,868 million yen, net income attributable to owners of parent of 2,730 million yen, and net income per share of 215.70 yen. The dividend forecast has also been revised to an annual dividend of 88 yen (44 yen at the end of the second quarter and 44 yen at year‑end). The basic dividend policy targets a consolidated payout ratio of 40%, with an annual dividend cap of 88 yen during the medium‑term management plan period.