Notice of Revision to Full-Year Earnings Guidance

Overview of Earnings Forecast Revision

At a board of directors meeting held today, the company revised its standalone earnings guidance for the fiscal year ending September 2026. Net sales are expected to decrease by approximately 351 million yen, and operating income, ordinary income, and net income attributable to owners of parent are each expected to fall below the prior forecasts. The main causes are delays in acquiring new customers and a lack of upsell and cross-sell opportunities among existing customers, leading to a decline in net sales which has pressured gross profit and earnings. Although cost containment was attempted despite the change in assumptions, the overall result is a downward revision.

Outlook and Contributing Factors

Although the number of contracted companies increased, the pace of acquiring new customers such as listed companies was slow and did not meet the assumed levels for contract unit prices and volumes. Selling, general and administrative expenses including personnel costs were reduced by 80 million yen, but this was insufficient to offset the sales decline. Going forward, focus will be placed on new customer acquisition and promoting upsell and cross-sell. The company will continue to verify the factors causing the deviation from results and disclose information in a timely and appropriate manner.