Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)

Performance Overview

For the consolidated second quarter (interim) of the fiscal year ending August 2026, net sales stood at JPY 7,861 million (0.2% increase YoY), maintaining a level similar to the previous year. Operating income was JPY 1,381 million (7.9% decrease YoY), ordinary income was JPY 1,475 million (4.4% decrease YoY), and net income attributable to owners of parent was JPY 1,014 million (4.5% decrease YoY). The core market, the main business segment, maintained growth with a 1.4% increase YoY. Overseas markets recorded a significant rise of 35.0%, whereas peripheral markets declined by 4.0%. The effects of price revisions are steadily taking hold.

Financial Position and Future Outlook

Total assets were JPY 41,467 million (decrease of JPY 3,224 million from the previous fiscal year-end), total liabilities were JPY 3,097 million (decrease of JPY 276 million), and total net assets were JPY 38,369 million (decrease of JPY 2,948 million), with the equity ratio remaining steady at 92.5%. Cash flows used JPY 425 million in operating activities, generated JPY 3,741 million from investing activities, and used JPY 4,047 million in financing activities. The full-year consolidated earnings forecast remains unchanged, with net sales at JPY 18,000 million (6.0% increase), operating income at JPY 4,025 million (12.3% increase), and net income attributable to owners of parent at JPY 2,900 million (12.7% increase).