Fiscal Year Ending June 2027 Q1 Earnings Presentation — Responses to Pre-submitted Questions

Business and Performance Overview

Arent Inc. reports revenue progress centered on the DX business, driven by advances in AI-driven development. DX business development sales for Q1 were 11.8 hundred million yen, achieving 102% of the plan. The company will continue to improve development efficiency and optimize personnel allocation. Overall, while the full-year planned operating profit margin is 20.2%, Q1 actuals were a strong 24.3%. However, Q4 estimates may be partially revised due to front-loading effects, so ongoing monitoring of progress is necessary.

Outlook and Capital Policy

Cost-reduction effects from AI development continue to materialize, and the partial revision of Q4 sales plans reflects front-loaded recognition; there is no material change to the full-year sales outlook. Main development projects are long-term engagements recognized in revenue according to contract periods, typically spanning around 2–3 years. While the policy to continue share buybacks is maintained, dividends will be considered only if investment opportunities exceed the cost of capital; the dividend plan is currently TBD. Going forward, Director Kimura will lead efforts to strengthen sales structures and collaboration across group companies to drive mid-term growth.