Notice Regarding Differences Between Consolidated Earnings Forecast and Actual Results for the Second Quarter (Interim) of the Fiscal Year Ending March 2027

Overview of Performance

We have disclosed the differences between the consolidated earnings forecast and actual results for the second quarter of the fiscal year ending March 2027. Net sales were 1,547 million yen, in line with the previous forecast. Operating income, operating income before goodwill amortization and similar deductions, and ordinary income were -31 million yen, -23 million yen, and -32 million yen respectively, remaining flat. Interim net income attributable to owners of parent was 12 million yen; this exceeded the previous forecast due to a reassessment of the recoverability of deferred tax assets, which reduced tax expenses. There is no change to the full-year earnings forecast.

Impact on Shareholders and Outlook

Although interim net income exceeded the previous forecast, the full-year forecast is maintained. The change resulted from the revised estimate of recoverability for deferred tax assets, and fluctuations in future taxable income estimates could affect year-end profit. At this time there is no change to the full-year outlook, and we will continue to monitor performance progress closely.