Notice of Revision to Earnings Guidance for the Second Quarter (Interim) of the Fiscal Year Ending March 2027

Summary of Revision to Earnings Guidance

Techno Smart Corp. has revised its non-consolidated earnings guidance for the second quarter (cumulative) of the fiscal year ending March 2027 upward. Net sales were raised from 7,500 million yen to 8,400 million yen; operating income and ordinary income were each raised from 670 million yen to 1,100 million yen; and interim net income was raised from 460 million yen to 750 million yen. Interim net income per share was also revised upward to 65.38 yen. The company explained that the main reasons are that earlier-than-expected progress on certain projects led to first-half sales exceeding initial forecasts, and that cost reductions from production equipment renewals and optimization of production planning contributed to the improvement. There is currently no plan to revise the full-year forecast, and any future changes will be disclosed promptly.

Outlook and Points to Note

At present, revision of the full-year forecast is TBD; however, given the favorable progress in the first half, increases in sales and profits are expected, while the possibility of future revisions remains depending on market conditions and project progress. The key point is whether the benefits of the recent production equipment investments will continue, and whether the effects of cost reductions and production planning optimization will be maintained.