Financial Summary for Q3 of Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)

Performance Overview

In the consolidated cumulative third quarter period of the fiscal year ending March 2026, net sales were 125,329 million yen, representing an 8.4% decrease year-over-year, while operating income increased by 22.8% to 8,084 million yen. Ordinary income also rose by 21.1% to 8,168 million yen. Meanwhile, quarterly net income attributable to owners of parent decreased by 35.5% to 5,366 million yen. The primary cause of the revenue decline was the impact of the sale of the Vietnam business. The increase in operating income was due to improvements in gross profit margin stemming from a review of hiring methods and unit price negotiations. The number of technical staff decreased significantly compared to the previous year, largely due to the sale of the Vietnam business. By segment, the Motor & Energy business and Semiconductor business showed revenue and profit growth, the Agent business recorded a revenue decrease but profit increase, and the Next Career business experienced both revenue and profit declines.

Financial Position, Dividends and Future Outlook

Total assets were 64,719 million yen, a decrease of 1,627 million yen compared to the end of the previous fiscal year, while total liabilities increased by 2,262 million yen to 32,286 million yen. Net assets declined by 3,890 million yen to 32,432 million yen, resulting in an equity ratio of 39.1%. Dividends are scheduled to start payment on March 23, 2026, with the third quarter dividend at 38.96 yen per share. The full-year earnings guidance for the fiscal year ending March 2026 remains unchanged, with net sales projected at 168,000 million yen (13.7% decrease YoY), operating income at 9,500 million yen (17.7% increase YoY), and net income attributable to owners of parent at 6,100 million yen (32.0% decrease YoY). Earnings per share and dividends per share reflecting the stock split (1 share → 15 shares) are also disclosed.