Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending March 2027

Overview of Results

This financial summary discloses consolidated results for the second quarter of the fiscal year ending March 2027. Revenue was 9,888 million yen, up 27.4% YoY; operating income was 1,414 million yen (up 30.5% YoY); ordinary income was 1,416 million yen (up 30.5% YoY); and net income attributable to owners of parent for the interim period was 892 million yen (up 36.1% YoY), showing solid performance. The company added the Legal Finance business as a segment and completed business combinations to consolidate Mikata Small Amount Short-term Insurance Co., Ltd. and ATE-related companies, resulting in an increase in goodwill. The full-year forecast is revenue of 20,500 million yen, EBITDA of 4,300 million yen, operating income of 3,000 million yen, net income of 2,000 million yen, and earnings per share of 87.73 yen.

Outlook and Important Notes

The full-year outlook remains unchanged from the forecast announced on May 13, 2026; however, the interim period saw an expansion of the consolidated scope (addition of the Legal Finance area), which caused an increase in goodwill. Movements related to the acquisition/disposition of treasury stock are noted and may affect the financial position. Segment revenue and profit now include the newly established Legal Finance business in addition to the Professional Support and CloudSign businesses. Future growth strategy will focus on expansion of new businesses and increased AI utilization.