Financial Summary for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

Business Performance Overview

Zeta Inc. operates a single segment: digital marketing solutions. Although orders have remained solid supported by increased demand for the CX series, revenue for the nine-month cumulative period decreased year-over-year due to recognition effects from backlog carried over from prior periods. Gross profit margin remained high, but increases in selling, general and administrative expenses, recording of market-change costs, and higher interest expenses from increased borrowings led to operating and ordinary losses. The full-year forecast remains unchanged, but revenue and profit are concentrated in the fourth quarter, and delays in acceptance inspections have affected progress rates.

Financial Position and Outlook

Current assets decreased overall, although cash and deposits increased. Liabilities fluctuated, with total liabilities approximately 2,073,688 thousand yen and net assets of 816,266 thousand yen. The equity ratio declined to 28.1% (previous period 30.7%). The full-year performance forecast is maintained as of publication, with recognition in the fourth quarter assumed given shifts in acceptance timing and the impact of strengthened security measures.