CELSYS, Inc. Financial Summary for the Third Quarter of the Fiscal Year Ending December 2026 (Japanese GAAP) (Non-consolidated)

Overview of Results

Under the mid-term management plan 2025-2027, CELSYS, Inc. continues to grow its creator-economy related business centered on CLIP STUDIO PAINT. For the third quarter cumulative period, net sales were 8,068,569 thousand yen, operating income was 3,092,173 thousand yen, ordinary income was 3,116,433 thousand yen, and quarterly net income was 2,123,690 thousand yen, achieving substantial year-over-year profit growth. Full-year forecasts are net sales 10,810,000 thousand yen, operating income 4,000,000 thousand yen, and net income 2,670,000 thousand yen. The company implemented a share cancellation and a dividend increase. It sets a mid-term ROE target of over 30%.

Dividends, Capital Policy and Outlook

For the fiscal year ending December 2026, dividends are planned at an interim dividend of 20 yen and a year-end dividend of 32 yen, totaling 52 yen, representing an expected increase from the prior fiscal year. This includes a special commemorative dividend of 10 yen for the 35th anniversary of the company's founding, resulting in an anticipated payout ratio of approximately 57%. The company executed a cancellation of treasury shares, substantially reducing its holdings of treasury stock and strengthening capital structure soundness. Going forward, CELSYS, Inc. will pursue improved capital efficiency and proactive shareholder returns.