Fiscal Year Ending March 2027 — Second Quarter (Interim) Financial Summary [IFRS] (Consolidated)

Overview of Performance

This financial summary reports consolidated interim results under IFRS for the second quarter of the fiscal year ending March 2027. Revenue stood at 24,465 million yen (YoY +17.1%), and operating income was 4,591 million yen (+29.1%), indicating solid growth. Profit before tax was 4,867 million yen (+30.5%), and net income attributable to owners of parent for the interim period was 3,305 million yen (+27.6%), demonstrating high profitability. Following the organizational restructuring in July 2026, segments were integrated into two divisions: Finance and Services, with new allocations reflecting debt collection and related operations. The financial position shows total assets of 209,524 million yen and total liabilities of 182,587 million yen, and cash and cash equivalents increased to 31,476 million yen.

Outlook and Shareholder Returns

The year-end dividend forecast is 32 yen per share, implying a full-year total of 64 yen per share. There has been no revision to the most recent dividend forecast. The company plans to continue business expansion while maintaining financial soundness. Through the integration effects of the reorganization and expansion of the paid membership network, the company aims to accelerate growth in the Services division, control costs, and restore profit levels earlier.