Financial Summary [Japanese GAAP] (Consolidated) Fiscal Year Ending March 2027 – Second Quarter (Interim) Financial Summary

Overview of Results

In this interim period, net sales increased while profitability deteriorated significantly. Net sales expanded to 9,744 million yen (YoY +4.5%), but operating income declined to 360 million yen (YoY -41.0%), falling below the prior-year interim level, and ordinary income decreased to 326 million yen (YoY -46.5%). Interim net income attributable to owners of parent also fell to 319 million yen (YoY -19.2%). By segment, Sales Promotion Support reported net sales of 5,056 million yen and profit of 315 million yen, and Product Sales reported net sales of 4,791 million yen and profit of 45 million yen. The full-year forecast remains as previously announced.

Financial Position and Dividends

At the end of the interim period, total assets were 11,561 million yen, net assets were 5,237 million yen, and the equity ratio was 45.3%. Cash and cash equivalents were 1,053,978 thousand yen, and cash and deposits were 1,053,978 thousand yen. Changes in net assets were mainly due to increases in retained earnings. Information on dividend payment dates and year-end dividends is provided in the body of the document. While the financial structure remains sound, attention is required from a cash management perspective due to increases in short-term borrowings.