Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending March 2027 [Japan GAAP] (Consolidated)

Overview of Performance

Consolidated revenue for the interim period was approximately 10.8 billion yen, representing a 1.4% increase compared with the same period last year. Despite impacts such as higher raw material costs across regions and segments, the company secured profit through passing on price increases and improving yield. Operating income nearly doubled, and ordinary income and interim net income also increased substantially. The financial position remains healthy with total assets exceeding 31.3 billion yen, net assets exceeding 14.4 billion yen, and a shareholders' equity ratio of 42.0%. The financial summary includes notes on interim accounting treatments and a material event related to the going concern assumption.

Outlook and Material Matters

The company maintains its full-year outlook for the fiscal year ending March 2027 at revenue of 20.0 billion yen, operating income of 400 million yen, ordinary income of 800 million yen, and net income attributable to owners of parent of 400 million yen as of the announcement. No dividend forecast is provided. Important matters concerning the treatment of treasury stock and a share exchange at the interim period end have been disclosed. While there is currently no recognized uncertainty regarding the going concern assumption, attention should be paid to risks such as the potential future occurrence of indemnification or compensation costs.