Fiscal Year Ending March 2027 — 2nd Quarter (Interim) Financial Results Reference Materials

Overview of Financial Results

NS Solutions Corporation's 2nd quarter financial materials for the fiscal year ending March 2027 are structured around consolidated quarterly and first-half performance summaries and are prepared under the voluntary application of IFRS. Items such as orders received, revenue, gross profit, operating income, and profit for the period are disclosed for both the quarter and the first half. Breakdowns are provided by segment (Business Solutions; Consulting & Digital Services) and by customer industry for revenue, operating income, and orders received. Foreign exchange information is shown in a separate appendix, and revisions to the earnings outlook are included as assumptions within the main text.

Outlook and Impact

The materials show variances between first-half results and outlooks and differences from the previous outlook, suggesting that specific segments or customer industries may be affecting performance. As financial summary and earnings presentation materials, transparency of the company's financial position and outlook is maintained, with notes regarding the application of IFRS and the impact of reclassification (values presented after reclassification). Investors should monitor indicators such as segment-level profit margins, trends in order backlog, and sales to major customers (e.g., sales to Nippon Steel).