Notice Regarding Decrease in Forward Contract Valuation Gains and the Difference Between Consolidated Earnings Forecast and Results for the Second Quarter (Interim) of the Fiscal Year Ending March 2027

Earnings Overview

For the consolidated cumulative second quarter period of the fiscal year ending March 2027, a decrease in forward contract valuation gains resulted in the recognition of a valuation loss on forward contracts of 2,470 million yen through a wash-through process. As a result, ordinary income was 773 million yen and net income attributable to owners of parent for the interim was 893 million yen, both declining compared with the prior year. On the other hand, revenue increased to 8,929 million yen and operating income increased to 1,946 million yen. The full-year earnings forecast remains as disclosed in the financial summary published on April 6, 2026; if any differences arise, they will be disclosed promptly.

Impact on Shareholders and Future Outlook

The primary cause of the variance is the recognition of the valuation loss on forward contracts, which may result in lower ordinary income and interim net income compared with the same period of the previous fiscal year. Although the full-year forecast is unchanged for the time being, it should be noted that future exchange rate movements could lead to a revision.