Financial Summary for the Third Quarter of the Fiscal Year Ending May 2026 [Japan GAAP] (Consolidated)

Overview of Financial Performance

For the cumulative third quarter of the fiscal year ending May 2026, net sales reached JPY 39,265 million (26.1% YoY increase), adjusted operating income was JPY 6,087 million (131.1% YoY increase), and quarterly net income attributable to owners of parent was JPY 4,109 million (142.1% YoY increase), achieving significant increases in both revenue and profit. The core Sansan/Bill One business showed steady growth, with Bill One revenue increasing sharply by 39.8% YoY. The Eight business also performed well with sales up 41.1% YoY; however, adjusted operating income decreased 24.3% YoY due to the staging of new large-scale business events. Overall, the expansion of demand for AX services leveraging AI is driving growth across all business segments.

Future Outlook and Financial Policy

The full-year earnings forecast for the fiscal year ending May 2026 has been revised upwards, with net sales projected between JPY 53,571 million and JPY 54,003 million (a 24.0% to 25.0% increase YoY), and adjusted operating income forecast between JPY 8,035 million and JPY 8,640 million (a 126.0% to 143.0% increase YoY), exceeding the lower end of the previous guidance range. Furthermore, the target adjusted operating income margin for the fiscal year ending May 2027 has been raised from the original 18%–23% range to 20%–23%, aiming to enhance profitability. Additionally, on April 1, 2026, Sansan transferred its consolidated subsidiary Logmi Corporation’s shares to Uzabase, Inc., aiming to improve capital efficiency.