Notice Regarding Publication of Full-Year Consolidated Earnings Forecast for Fiscal Year Ending November 2026 Due to Transition to Consolidated Financial Statements and Revision of Full-Year Non-consolidated Earnings Forecast

Change to Consolidated Structure and Earnings Outlook

This announcement discloses the transition to consolidated financial statements beginning with the fiscal year ending October 2026 and presents the full-year consolidated earnings forecast for the period from November 1, 2026 to October 31, 2027. As Next Security Co., Ltd. has been made a consolidated subsidiary, consolidated financial statements will be prepared. The consolidated forecast is sales of 8,700 million yen, an expected operating loss of approximately -80 to -85 million yen, net loss attributable to owners of parent of -134 million yen, and net loss per share of -18.17 yen. Acquisition-related costs of approximately 47 million yen will be recorded as selling, general and administrative expenses in the consolidated results.

Revision and Factors for Non-consolidated Results

The non-consolidated earnings forecast has been revised to sales of 8,600 million yen, operating loss of -50 million yen, ordinary loss of -83 million yen, net loss of -90 million yen, and net loss per share of -12.20 yen. Based on recent sales performance and transaction trends, sales are expected to exceed the previous forecast. Meanwhile, ordinary loss and net loss are expected to narrow due to the accounting treatment and detailed review of expense recognition related to the acquisition of the subsidiary's shares.