Notice of Upward Revision to Earnings Forecast for Fiscal Year Ending February 2027

Overview of Results

Upward revision to the consolidated full-year earnings forecast for the fiscal year ending February 2027. Net sales remain at the previously forecast figure of 12,195 million yen, while operating income is revised up to 340 million yen, ordinary income to 345 million yen, and net income attributable to owners of parent to 258 million yen, each representing substantial upward revisions. Net income per share was also revised to 57.40 yen. The primary reasons for the revision are organizational optimization through structural reforms and operational efficiency gains from AI utilization; reductions in staff have led to personnel and recruitment costs being below plan, resulting in operating income exceeding initial expectations.

Outlook and Contributing Factors

The revision is driven by progress in organizational restructuring and AI-driven operational efficiencies, which are expected to result in profit progress exceeding the initial plan. The upside in consolidated operating income has flowed through to ordinary income and net income attributable to owners of parent, suggesting a continued improvement in overall profitability. However, results may be affected by future market conditions and external factors such as exchange rates, so continued attention to future disclosures is necessary.