Second Quarter (Interim) Financial Summary [Japanese GAAP]

Overview of Performance

In the second quarter, net sales were 3,743 million yen (YoY +2.5%), operating income was 616 million yen (+0.4%), ordinary income was 680 million yen (+1.3%), and interim net income was 486 million yen (+4.2%), maintaining steady growth. Interim net income per share improved to 44.99 yen. By segment, the early childhood physical education instruction business recorded net sales of 3,578 million yen, and the consulting-related business recorded 165 million yen. Overall profits exceeded the prior period despite increased personnel expenses. Financial position is stable with total assets of 14,391 million yen, net assets of 11,232 million yen, and an equity ratio of 78.1%.

Outlook and Dividend

The full-year forecast for the fiscal year ending March 2027 remains unchanged at net sales of 7,600 million yen, operating income of 1,300 million yen, ordinary income of 1,430 million yen, net income of 997 million yen, and net income per share of 92.29 yen. The dividend forecast remains at an annual 26 yen as announced through the second quarter-end. Interim cash flows show operating CF of 233 million yen and investing CF of 75 million yen on a positive side, while financing CF reflects cash outflows for dividend payments. The company will aim for growth through strengthening sales capabilities and acquiring new customers.