Notice Regarding Differences Between Consolidated Earnings Guidance and Results for the Second Quarter (Interim) of the Fiscal Year Ending February 2027, Revision of Full-Year Earnings Guidance and Revision (Increase) of Year-End Dividend Forecast

Overview of Results

The consolidated results for the second quarter of the fiscal year ending February 2027 were strong, with net sales of 8,636 million yen, operating income of 1,132 million yen, ordinary income of 1,076 million yen and net income attributable to owners of parent of 732 million yen. Interim net income per share was 68.53 yen. Compared with the previously announced forecasts, net sales were slightly higher, and operating income, ordinary income and net income significantly exceeded forecasts. Factors contributing to the profit increase include revenue contributions from each segment and company-wide cost restraint.

Full-Year Outlook and Dividends

The consolidated full-year earnings guidance has been revised upward from the previous forecast: net sales from 16,719 million yen to 17,067 million yen, operating income from 1,436 million yen to 1,832 million yen, ordinary income from 1,317 million yen to 1,715 million yen, and net income attributable to owners of parent from 866 million yen to 1,151 million yen. The change amounts are 347, 395, 398 and 284 million yen respectively, and the revision rates are approximately 2.1% for net sales and about 30% for the profit items. The year-end dividend forecast has also been raised to 25 yen, reflecting the upward revision of full-year results.