Financial Summary for the Second Quarter of the Fiscal Year Ending March 31, 2027 (Interim) [Japanese GAAP] (Consolidated)

Overview of Results

SMS Co., Ltd. operates information infrastructure businesses against the backdrop of an aging society. Interim revenue was 36,444 million yen (YoY +8.9%) and operating income was 4,905 million yen (YoY +11.7%). Ordinary income was 6,310 million yen (YoY +9.7%), while net income attributable to owners of parent for the interim was 4,211 million yen (YoY -15.6%). The company reorganized its segments into three newly established categories—Career, Nursing Care & Disability Welfare Management Support, and Overseas—and growth was observed across these segments. The full-year outlook remains unchanged.

Financial Position and Outlook

Total assets were 58,094 million yen, equity ratio was 49.4%, and cash and cash equivalents reached 15,736 million yen. The financial structure expanded due to increases in accounts receivable and short-term borrowings, among other factors, while cash outflows for dividends affected financing activities. The full-year earnings forecasts for the fiscal year ending March 31, 2027 remain consistent with prior disclosed figures, and supplemental materials for the financial results have been published.