UNITED, Inc. Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending March 2027

Overview of Results

In this interim period, although net sales declined year on year, improvements in profitability of the investment business and businesses under development led to operating income, ordinary income, and interim net income attributable to owners of parent turning positive. There was a change in the scope of consolidation due to the exclusion of Foggu shares from consolidation. Segments were reorganized into four reporting categories: Investment Business, Education Business, Ad Tech Business, and Businesses Under Development. The full-year forecast remains unchanged from the previously announced figures.

Outlook and Impact on Shareholders

Full-year earnings guidance is net sales of 7,800–8,200 hundred million yen, operating income of 0–200 hundred million yen, ordinary income of 0–100 hundred million yen, and net income attributable to owners of parent of 0–50 hundred million yen. There is no material change to the dividend forecast; the most recently announced dividend forecast is being maintained. The exclusion of Foggu shares from consolidation caused reductions in certain assets and liabilities and fluctuations in valuation differences, improving the equity ratio. Continued monitoring of segment-specific growth strategies and investment progress will be required.