Notice of Revision to Full-Year Consolidated Earnings Forecast

Overview of Results

This announcement communicates the reclassification to discontinued operations due to a change in consolidated subsidiaries and the resulting revision to the full-year earnings forecast. The entity decided to transfer shares of Programmed, and for the fiscal year ending March 2027, revenue, operating income, and profit before tax will be presented as the sum of continuing operations and discontinued operations. The key point is that while certain indicators are expected to decline due to the classification as discontinued operations, profit for the period, net income attributable to owners of the parent, and basic EPS have been revised upward to reflect the gain on the sale. The dividend forecast remains in line with the prior policy.

Impact on Shareholders and Outlook

This revision reflects the exclusion from consolidation due to the reclassification as discontinued operations and the share transfer, and incorporates the gain on sale; although profitability on a continuing-operations basis is trending downward, profit for the period and EPS have substantially improved. The medium-term dividend policy of "payout ratio of 50% or more on adjusted EPS, and in principle no dividend cuts" is being maintained, indicating continued shareholder returns.