Financial Summary for the 2nd Quarter (Interim) of Fiscal Year Ending May 2026 [Japanese GAAP] (Consolidated)

Overview of Business Results

The consolidated results for Sansan, Inc. for the 2nd quarter of the fiscal year ending May 2026 recorded net sales of 25,381 million yen (26.5% Year-over-Year increase), adjusted operating income of 3,024 million yen (265.2% YoY increase), ordinary income of 2,885 million yen (1,974.6% YoY increase), and net income attributable to owners of parent of 1,959 million yen (512.4% YoY increase), achieving significant profit growth. The core Sansan/Bill One business posted net sales of 22,371 million yen (26.1% YoY increase) and adjusted operating income of 2,968 million yen (197.7% YoY increase), showing steady performance. The Eight business also recorded net sales of 2,921 million yen (36.8% YoY increase) and adjusted operating income of 136 million yen (turning profitable from a loss in the previous year). The company has redefined its business toward the AI Transformation (AX) domain and is accelerating growth supported by the expansion of the AI-related market.

Financial Condition and Future Outlook

At the end of the interim consolidated accounting period for the fiscal year ending May 2026, total assets stood at 44,394 million yen (a decrease of 3,590 million yen from the end of the previous fiscal year), liabilities were 27,595 million yen (a decrease of 4,347 million yen), and net assets amounted to 16,798 million yen (an increase of 757 million yen). Cash flows from operating activities resulted in an outflow of 359 million yen; however, cash and cash equivalents increased by 4,572 million yen from the end of the previous interim period to 28,076 million yen. There is no revision to the full-year earnings guidance announced on July 14, 2025, with expected net sales of 52,707 to 54,003 million yen (22.0% to 25.0% YoY increase) and adjusted operating income of 6,851 to 8,640 million yen (92.7% to 143.0% YoY increase).