IFRS Consolidated Financial Summary for the Third Quarter of the Fiscal Year Ending March 2026

Performance Overview

The consolidated results for the third quarter of the fiscal year ending March 2026 showed revenue of 126.14 billion yen (6.6% decrease YoY), operating income of 3.34 billion yen (14.7% decrease YoY), profit before tax of 4.79 billion yen (2.9% increase YoY), quarterly profit of 3.25 billion yen (4.5% decrease YoY), and net income attributable to owners of parent of 2.76 billion yen (9.5% decrease YoY). These results were impacted by uncertain market conditions, foreign exchange fluctuations, and recording of retirement benefits associated with early retirement programs. Segment-wise, sales and profits varied across Japan, North America, Asia, China, and other regions, with the China segment notably performing well, showing a 140.5% increase in profit compared to the same period last year.

Financial Position and Dividend Status

Total assets increased to 174.315 billion yen and total equity to 118.01 billion yen compared to the previous fiscal year-end. The number of issued shares remained unchanged at 14,820,000 shares. The annual dividend is planned to be reduced to 0 yen for the fiscal year ending March 2026, down from 72 yen in the fiscal year ended March 2025. The full-year earnings forecast projects revenue of 162 billion yen (9.6% decrease YoY), operating income of 6.8 billion yen (7.1% increase YoY), and net income of 4.9 billion yen (2.8% decrease YoY).