Slide 1: Financial Results Presentation Materials for the Third Quarter of FY Ending November 30, 2026
Financial Results Presentation Materials for the Third Quarter of the Fiscal Year Ending November 30, 2026 Japaniace Co., Ltd. (Securities Code: 9558) October 5, 2026
Slide 2: Performance Highlights; Progress of Medium-Term Management Plan
01 Performance Highlights 02 Progress of Medium-Term Management Plan ©2026Japaniace Co., Ltd. | 2
Slide 3: Performance Highlights
01 Performance Highlights ©2026Japaniace Co., Ltd. | 3
Slide 4: Executive Summary
Performance Highlights Executive Summary ✓ Revenue continued to achieve double-digit growth, increasing 12.2% YoY. Temporary cost increases incurred in the first half subsided, resulting in improved profitability in Q3. ✓ The Company continues to strengthen its business foundation and implement init
Slide 5: Summary
Performance Highlights Performance Summary ✓ Net sales continued to grow at a double-digit rate of 12.2% YoY, mainly due to the effects of M&A. Although profits declined YoY on a cumulative basis, profitability improved significantly in Q3 alone. (Millions of yen) YoY Change Progress Full-Year Forec
Slide 6: Net Sales and Ordinary Profit
Performance Highlights Net Sales and Ordinary Profit ✓ Revenue increased 12.2% YoY, driven mainly by the expansion of the business foundation through M&A. Ordinary profit decreased 15.9% YoY on a cumulative basis but recovered to ¥309 million in Q3. Net sales Ordinary profit YoY YoY 12.0% +12.2% (15
Slide 7: Analysis of Changes in Ordinary Profit
Performance Highlights Analysis of Changes in Ordinary Profit ✓ Revenue increased as the SES business acquired from COPRO TECHNOLOGY Co., Ltd. progressed steadily. ✓ Cost of sales increased due to higher-than-expected costs incurred on certain large-scale projects and temporary bench costs resulting
Slide 8: Profit and Loss Statement
Performance Highlights Profit and Loss Statement ✓ Net sales increased 12.2% YoY. Although profits declined YoY on a cumulative basis, profit margins improved in Q3 alone. (Millions of yen) FY11/2025 FY11/2026 YoY Change Q3 Q3 Net sales 8,894 9,977 +12.2% Cost of sales 6,656 7,846 +17.9% Gross profi
Slide 9: Balance Sheet
Performance Highlights Balance Sheet ✓ Cash and deposits decreased mainly due to M&A transactions, the payment of interim dividends, and the purchase of treasury shares. The shareholders' equity ratio stood at 57.8%, indicating that the Company continues to maintain a sound financial foundation. (Mi
Slide 10: Key Management Indicator 1: Number of Engineers
Performance Highlights Key Management Indicator 1: Number of Engineers ✓ As a result of workforce adjustments, the number of engineers stood at 1,973 as of the end of Q3, down slightly from the end of Q2. The Company will continue to transition toward a flexible supply structure aligned with demand
Slide 11: Key Management Indicator 2: Utilization Rate
Performance Highlights Key Management Indicator 2: Utilization Rate ✓ As the temporary bench periods that occurred in Q2 were largely resolved, the utilization rate recovered to 94.6% in Q3. Utilization rate Utilization rate for Q3: 94.6% 100.0% 98.0% 96.8% 96.0% 95.3% 95.4% 95.4% 95.1% 95.3% * Util
Slide 12: Key Management Indicator 3: Sales per Engineer
Performance Highlights Key Management Indicator 3: Sales per Engineer ✓ Continued price negotiations proved effective, with sales per engineer rising to ¥614 thousand per month in Q3. On a cumulative basis, sales per engineer also remained above the previous year's level. Sales per engineer Sales pe
Slide 13: Financial Results Forecast
Performance Highlights Financial Results Forecast ✓ Profitability improved in Q3 alone. The Company will continue to strengthen its business foundation and improve profitability, with the goal of achieving its full-year earnings forecast. (Millions of yen) YoY Change FY11/2025 FY11/2026 (Actual) (Fo
Slide 14: Shareholder Returns
Performance Highlights Shareholder Returns ✓ The Company remains committed to its dividend policy of maintaining a 50% dividend payout ratio and plans to continue increasing dividends. Dividends and Payout Ratio (Unit: Yen) 52.3% 51.3% 51.0% 49.5% 50.0% 120 (Unit: Yen) 99 101 FY11/2026 95 40.0% FY11
Slide 15: Progress of Medium-Term Management Plan
02 Progress of Medium-Term Management Plan ©2026Japaniace Co., Ltd. | 15
Slide 16: Initiatives Aligned with Our Strategy
Progress of Medium-Term Management Plan Initiatives Aligned with Our Strategy New Initiatives ✓ Expand into new business domains and create New business synergies through M&A. ⚫ The SES business acquired from Growth ✓ Develop new business partnerships through COPRO TECHNOLOGY Co., Ltd. Has Drivers c
Slide 17: Investment for Strengthening the Business Foundation: Purchase of Treasury Shares
Progress of Medium-Term Management Plan Investment for Strengthening the Business Foundation: Purchase of Treasury Shares ✓ Implemented a purchase of treasury shares to support sustainable growth and enhance capital efficiency. Details of Matters Relating to Purchase ⚫ Execute a flexible capital pol
Slide 18: Notes
Notes The statements on forecasts presented in this document are based upon currently available information and assumptions deemed rational. These statements are not guarantees of future results or performance. Such statements contain known and unknown risks, and uncertainties . Therefore, a variety