FY2026 September Period Q1 Financial Summary [IFRS] (Consolidated)

Overview of Financial Performance

For the cumulative first quarter of the fiscal year ending September 2026 (October 1, 2025 – December 31, 2025), revenue was JPY 22,491 million (10.8% YoY increase), operating income was JPY 8,561 million (18.0% YoY increase), income before tax was JPY 8,815 million (16.2% YoY increase), and net income attributable to owners of parent was JPY 5,149 million (12.8% YoY increase). The revenue growth was driven by expansion in online billing, recurring billing, and face-to-face segments, particularly with payment agency services posting JPY 16,665 million (9.3% YoY increase) and financial-related businesses at JPY 5,446 million (16.9% YoY increase). Operating income also increased across each segment, demonstrating overall solid financial performance.

Financial Position and Dividend Status

Total assets increased to JPY 443,764 million compared to the end of the previous fiscal year, while capital stock decreased from JPY 116,177 million to JPY 113,361 million. The annual dividend forecast for fiscal year ending September 2026 is JPY 170 (up from JPY 144 in the previous fiscal year). The number of issued shares remains unchanged at 76,557,545 shares. Treasury stock shares stood at 563,977 shares, down from 703,877 shares recorded during the same period last year.

Earnings Guidance for Fiscal Year Ending September 2026

The full-year consolidated earnings forecast anticipates revenue of JPY 93,235 million (13.0% YoY increase), operating income of JPY 37,639 million (20.1% YoY increase), income before tax of JPY 36,119 million (13.2% YoY increase), net income of JPY 24,284 million (7.7% YoY increase), and net income attributable to owners of parent of JPY 23,406 million (7.2% YoY increase). The outlook for the cumulative second quarter also projects increases in both revenue and profit.