Fiscal Year Ending December 2026 Third Quarter Financial Summary [Japanese GAAP] (Non-consolidated)

Overview of Performance

For the nine months ended in the fiscal year, net sales reached 6,897,745 thousand yen (YoY +16.0%). Operating income was 817,174 thousand yen (YoY +33.3%), ordinary income was 833,007 thousand yen (YoY +32.0%), and quarterly net income was 536,942 thousand yen (YoY +31.8%), recording substantial increases. Segment information is omitted. Expansion in high value-added AI-driven development areas and acquisition of new customers contributed to the results. The full-year outlook is net sales of 9,444 hundred million yen, operating income of 1,000 hundred million yen, and net income of 700 hundred million yen. On the contract date, the consolidation of Work Prime Contract as a subsidiary was recorded as a significant subsequent event.

Future Outlook and Business Combination

As a material subsequent event, all shares of Work Prime Contract were acquired for cash consideration and it was consolidated as a subsidiary. The acquisition price was 300,000 thousand yen, and related acquisition costs are expected to be approximately 21,900 thousand yen. Through the business combination, the company aims to expand its customer base in network-related areas and broaden its business scope, promoting expansion into higher value-added areas. The financial impact will be accounted for from the date of consolidation, but it is highly likely to contribute to increases in sales and profit.