Notice Regarding Differences Between Forecasts and Actual Results for Q2 of Fiscal Year Ending March 2027

Summary of Differences Between Forecasts and Actual Results

Differences have arisen between the consolidated Q2 financial summary for the fiscal year ending March 2027 published this time and the Q2 forecasts announced on May 14, 2026. Revenue exceeded expectations at 1,942 million yen; however, the full-year outlook was not affected because the expected timing of a disposal was advanced and had already been incorporated into the full-year assumptions. Operating income fell short at 10 million yen due to increased costs related to establishing systems including audit firm fees and expansion of the shareholder benefit program. Ordinary income declined to -50 million yen due to the decrease in operating income, increased financial-related expenses, and an increase in non-operating expenses from accounting reclassifications. Interim net income attributable to owners of parent was also -33 million yen, resulting in variances for the first half.

Outlook and Key Points

While there is no change to the full-year earnings forecast, the factors causing the first-half variance stem from changes in the cost structure and preparations for funds related to M&A and real estate acquisitions, so capital costs and audit-related expenses may continue to have an impact. The exchange rate at the time of publication is disclosed and should be noted as it may affect future results.