Supplementary Explanation Materials for the Third Quarter of Fiscal Year Ending March 2026

Overview of Performance

For the cumulative third quarter of the fiscal year ending March 2026, ZACROS Corporation achieved net sales of 119,698 million yen (5.6% YoY increase), operating income of 8,922 million yen (6.6% YoY increase), ordinary income of 9,995 million yen (16.4% YoY increase), and net income attributable to owners of parent of 6,513 million yen (22.9% YoY increase), reflecting growth in both revenue and profit. The full-year earnings guidance anticipates net sales of 158,000 million yen (4.8% increase from previous fiscal year), operating income of 10,800 million yen (6.8% increase), and net income attributable to owners of parent of 7,500 million yen (14.8% increase), expecting continued revenue and profit growth.

Segment Performance and Future Outlook

By segment, the Wellness Business recorded net sales of 21.1 billion yen (4.8% YoY increase) but a decrease in operating income; the Environmental Solutions Business posted net sales of 25.0 billion yen (0.9% YoY increase) remaining flat; the Information Electronics Business achieved net sales of 42.3 billion yen (5.2% YoY increase) with growth in both revenue and profit; and the Industrial Infrastructure Business saw net sales of 31.0 billion yen (10.7% YoY increase) with growth in both revenue and profit. Particularly, the Information Electronics Business’s revenue and profit growth is notable due to expansion in the semiconductor market for AI applications. The company is also advancing share buybacks, projecting a total shareholder return ratio of 74.7%.