Recomm Co., Ltd. · TSE:3323

Recomm — Q1 FY2026/9 Earnings Presentation

59 slides from Recomm's earnings presentation, Feb 13, 2026

Slide 2: Contents
Contents 1 FY 2026/9 Q1 financial results summary P３ 2 Topics P13 3 Full-year plan and dividend forecasts P21 4 Growth strategy P28 5 Summary of medium-term management plan P32 6 Appendix P38 © 2026 RECOMM Co., Ltd. All rights reserved. 2
Slide 3: FY 2026/9 Q1 financial results summary
FY 2026/9 Q1 financial results summary 3
Slide 4: FY 2026/9 Q1 financial actual results summary
FY 2026/9 Q1 financial actual results summary Previous FY Item (Unit: million yen) Current FY (Q1) Change YoY (same period) Revenue 3,222 2,949 - 273 91.5% Operating profit (loss) 46 - 70 - 116 — Profit (loss) before tax 38 - 74 - 112 — Net income (loss) attributable to owners of 27 - 37 - 64 — the
Slide 5: Notes to changes in reportable segments
[Important] Notes to changes in reportable segments Reclassification of reportable segments and transparency assurance To enhance organizational efficiency, the reportable segments have been partially reclassified as follows: Former segment New segment Domestic solutions (including former DX busines
Slide 6: FY 2026/9 Q1 Financial Results Summary (by Segment)
FY 2026/9 Q1 Financial Results Summary (by Segment) Previous FY Item (Unit: million yen) Current period Change YoY (same period) Revenue 3,222 2,949 - 273 91.5% Overseas solutions businesses 2,049 1,896 - 153 92.5% Domestic solutions businesses 995 925 - 70 93.0% DX business 176 126 - 50 71.8% Segme
Slide 7: Strategic investment: Investment in human capital
Strategic investment: Investment in human capital Account title (Unit: million yen) Previous FY (same period) Current period Change Recruiting expenses (senior executives) 2 14 + 12 Training expenses for AI utilization (company-wide education) 9 36 + 26 Improvement in the human resources system for
Slide 8: FY 2026/9 Q1 financial results (overseas solutions business)
FY 2026/9 Q1 financial results (overseas solutions business) Previous FY Item (Unit: million yen) Current period Change YoY (same period) Revenue 2,049 1,896 - 153 92.5% Segment profit 81 42 - 39 52.4% • Total orders received reached a record high of 3,180 million Revenue Segment profit yen; however
Slide 9: FY 2026/9 Q1 financial results (domestic solutions business)
FY 2026/9 Q1 financial results (domestic solutions business) Previous FY Item (Unit: million yen) Current period Change YoY (same period) Revenue (new segment figures) 995 925 - 70 93.0% Segment profit (new segment figures) 14 42 + 28 305.8% Revenue Segment profit 1,200 50 • Decrease in sales due to
Slide 10: FY 2026/9 Q1 financial results (DX business)
FY 2026/9 Q1 financial results (DX business) Previous FY Item (Unit: million yen) Current period Change YoY (same period) Revenue (new segment figures) 176 126 - 50 71.8% Segment profit (new segment figures) - 15 -5 + 10 - Revenue Segment profit 200 199 198 197 196 195 10 194 193 192 191 190 189 188
Slide 11: Balance Sheet
Balance Sheet Previous Total assets: 13,557 million yen Up 853 million yen consolidated fiscal Current consolidated Item (Unit: million yen) year fiscal year Change The main factors for the increase include: an increase of September 30, December 31, 2025 257 million yen in cash and financial assets,
Slide 12: Financial standing: Equity ratio, Statements of Cash Flows
Financial standing: Equity ratio, Statements of Cash Flows Secured funds for business and new M&A investment activities Equity ratio: 39.8% via increased short-term borrowings (+765 million yen) 42.00% Equity ratio Previous consolidated Current consolidated Item fiscal year fiscal year From October
Slide 14: Topic (i): Completion of conversion of Singapore-based Lumitron into a subsidiary
Topic (i): Completion of conversion of Singapore-based Lumitron into a subsidiary Overview of Lumitron Investment purposes Item Details • Establishment of a new base in Singapore and development of a five-major-base structure in ASEAN (Malaysia, Thailand, Vietnam, Target company Lumitron Pte. Limite
Slide 15: Topic (ii): Acquisition of Yugenkaisya Kawahara Jimuki
Topic (ii): Completion of the acquisition of Yugenkaisya Kawahara Jimuki located in Iwate as a consolidated subsidiary Overview of Kawahara Jimuki Investment purposes Item Details • A part of the management strategy to realize regrowth in domestic Name Yugen Kaisha Kawahara Jimuki solutions business
Slide 16: Topic (iii): Launch of AI Agent Business
Topic (iii): Launch of AI Agent Business A self-developed agent that automatically executes and completes all tasks Financial agent E-Commerce agent Financial document review | Management data analysis | Prospect Financial statement analysis acquisition Human resources agent Logistics agent Recruitm
Slide 17: AI Agent Architecture
AI Agent Architecture Components 1 Agent execution engine An orchestrator that understands user instructions and executes tasks 2 AI for automatic workflow generation Automatically generates the steps to be performed based on instructions 3 IDP (document understanding engine) Reads documents and ima
Slide 18: AI agent competitive advantage (i)
AI agent competitive advantage (i) Integration of RPA and OCR functions RPA ＋ AI-OCR Automation of PC Character recognition and data extraction The integration of these functions enables the seamless completion of a series of tasks, such as reading paper invoices and automatically entering data into
Slide 19: AI agent competitive advantage (ii)
AI agent competitive advantage (ii) Supports three languages: Japanese, Chinese, English Japanese Chinese English This enables rapid deployment across all regions where RECOMM has overseas bases (China, ASEAN, India). © 2026 RECOMM Co., Ltd. All rights reserved. 19
Slide 20: Development company overview: Real Intelligent Technology
Development company overview: Real Intelligent Technology (Intelligence Indeed) Hangzhou Real Intelligent Technology Co., Ltd.（Intelligence Indeed） A Chinese AI unicorn and one of the top companies in the RPA industry, developing technology that integrates AI and RPA and driving digital transformati
Slide 21: FY 2026/9 Full-year plan and dividend forecasts
FY 2026/9 Full-year plan and dividend forecasts 21
Slide 22: FY 2026/9 plan
FY 2026/9 plan Record sales for the second consecutive year and the highest REVENUE operating profit after COVID-19 FY 2026/9 (plan) Item FY 2025/9 YoY 14,800 (Unit: million yen) (Actual) 13,088 1H 2H Full year Revenue 13,088 7,000 7,800 14,800 113.1% FY 2025/9 FY 2026/9 (PLANNED) Operating profit 4
Slide 23: FY 2026/9 plan (by segment)
FY 2026/9 plan (by segment) Previous Item (Unit: million yen) First-half plan Second-half plan Current period plan YoY period actual Revenue 13,088 7,000 7,800 14,800 113.1% Overseas solutions businesses 8,418 4,471 5,028 9,499 112.9% Domestic solutions businesses (new segment figures) 4,032 2,250 2
Slide 24: FY 2026/9 plan (overseas solutions business)
FY 2026/9 plan (overseas solutions business) Item Previous period Current period (plan) YoY (Unit: million yen) actual 1H 2H Full year Revenue 8,418 4,471 5,028 9,499 112.9% Segment profit 486 222 330 552 113.8% <Measures for achieving full-year plan> • Strengthening sales of SPACECOOL → Expanding s
Slide 25: FY 2026/9 plan (domestic solutions business)
FY 2026/9 plan (domestic solutions business) Item Previous Current period (plan) YoY (Unit: million yen) period actual 1H 2H Full year Revenue (new segment figures) 4,032 2,250 2,441 4,691 116.3% Segment profit (new segment figures) 182 179 171 350 192.3% <Measures for achieving full-year plan> • Br
Slide 26: FY 2026/9 plan (DX business)
FY 2026/9 plan (DX business) Item Previous Current period (plan) YoY (Unit: million yen) period actual 1H 2H Full year Revenue (new segment figures) 597 280 331 611 102.3% Segment profit (new segment figures) (14) 20 29 49 - <Measures for achieving full-year plan> • Enhancing AI agent sales through
Slide 27: Dividends
Dividends Basic policy: Paying performance-based dividend with the standard of payout ratio of 30% Dividend: 1.2 yen 1.6 yen/share 1.6 yen/share Commemorat ed dividend 0.5 yen/share 1.2 yen/share 1.0 yen/share 1.0 yen/share 1.1 yen/share 0.0 yen/share FY 2021/9 FY 2022/9 FY 2023/9 FY 2024/9 FY 2025/
Slide 29: Basic strategy: Global specialized trading company vision
Basic strategy Basic strategy: Global specialized trading company vision Global specialized trading Accelerating global business growth by proposing solutions to global customers company vision: based on state-of-the-art products and services and our strengths in direct marketing! Four stages Realiz
Slide 30: Global specialized trading company vision: Stage by country
Global specialized trading company vision: Stage by country Accelerating global deployment by advancing to higher business stages in each country Stage 4 Stage 3 New business Products, services Stage 2 creation Local market Stage 1 Customer development New business development and Customer retention
Slide 31: Status of progress of cross-border M&As
Global specialized trading company vision: Status of progress of cross-border M&As September 2023 SLWE joins the Recomm Group Jan. 2026 Entry into the local electrical parts market in Malaysia Lumitron joins the Recomm Group Entry into the local lighting market in Singapore October 2021 SLWL joins t
Slide 34: Priority items in the medium-term management plan
Priority items in the medium-term management plan Sales DX M&A Promoting digital transformation (DX) of Transplanting sales Growing Groupwide sales through sales DX to new Group earnings foundations activities based on a firms added through customer relationship M&As management (CRM) system © 2026 R
Slide 35: Priority initiatives by individual business
Priority initiatives by individual business Overseas solutions businesses Domestic solutions businesses DX business • National human resource • Strengthening new • Establishment of new development customer acquisition development sales • More precise targeting of • Increasing methods specializing cu
Slide 36: Road map of the medium-term management plan
Road map of the medium-term management plan Overseas Domestic DX Operating margin ROE Revenue 7% (Unit: million yen) 15,000 6% 6.0% 5% 10,000 3.9% 4% 3.7% 3% 3.1% 2.3% 5,000 2% 1.7% 1% 0 0% FY 2024/9 FY 2025/9 FY 2026/9 plan FY 2027/9 plan CAGR* 14.5% 17.3% 12.3% 20% (goal) Operating margin 2.3% 3.1
Slide 39: Company overview
Company overview Company name RECOMM Co., Ltd. Characteristics of employees As of December 31, 2025 (RECOMM CO., LTD.) Gender Established September 30, 1994 Shares listed May 26, 2004 TSE Standard: Securities code 3323 Female 51％ Male 49％ Address 25-3 Yoyogi 3-chome, Shibuya-ku, Tokyo Representative
Slide 40: Operating companies in individual businesses
Operating companies in individual businesses The Group consists of seven operating companies in Japan and 17 overseas in three businesses (as of December 31, 2025) Overseas solutions businesses Overseas: 16 facilities in eight countries DX business RECOMM Business Solutions (Dalian) *1 RECOMM Busine
Slide 41: RECOMM by the numbers
RECOMM by the numbers Established year Listing year Year of listing by Chinese subsidiary Actual result of M&As 1994 2004 2018 25 domestic and overseas acquisitions and sales Began the first sales Listed on the Osaka Shares of subsidiary Recent cross-border franchise business in Securities Exchange
Slide 42: Company History
Company History 2021 ⚫ Acquired shares in Sin Lian Wah 2004 2015 2018 Lighting of Malaysia 1994 ⚫ Shares listed on the Hercules Market ⚫ Company established in Japan to ⚫ Shares of Chinese subsidiary listed on “Full-fledged launch of businesses ⚫ Established to sell and maintain of the Osaka Securit
Slide 43: Business overview (product lineup)
Business overview (product lineup) A comprehensive producer of optimal office environments We offer the following product lineup as a B2B solutions provider. Digital transformation IT solutions Carbon-neutral solutions solutions Promoting corporate digital transformation (DX) and Provision of IT dev
Slide 44: Our competitive advantages
Our competitive advantages 1 Global one-stop solutions Deepening relations of trust with • Advancing into eight countries overseas • Offering consistent products and services in every country customers and • BPO contracting also available in addition to IT devices and eco products building long-last
Slide 45: Medium-Term management plan 2025-2027
2025-2027 Medium-Term management plan 45
Slide 46: Basic strategy: Global specialized trading company vision
2025–2027 Medium-Term Management Plan Basic strategy Basic strategy: Global specialized trading company vision Global specialized trading Accelerating global business growth by proposing solutions to global customers company vision: based on state-of-the-art products and services and our strengths i
Slide 47: Goals
2025–2027 Medium-Term Management Plan Goals ⚫ We will do business aiming to achieve the following three targets by FY 2027/9. Sales Operating margin ROE CAGR 20% 10% 20% or more or more or more 47
Slide 48: Review of the previous medium-term management plan and identification of issues
2025–2027 Medium-Term Management Plan Review of the previous medium-term management plan and identification of issues ⚫ Assessed the outcomes of priority strategies in the previous medium-term management plan and identified current issues. Assessment of results of priority strategies Issues Enhancin
Slide 49: Vision: sales DX × M&A
2025–2027 Medium-Term Management Plan Basic Policy of new Medium-Term Management Plan ⚫ Determined the basic policy based on the identified current issues. We will address delays in product and service development and customer acquisition, which was the main reasons we failed to achieve the previous
Slide 50: Sales productivity
2025–2027 Medium-Term Management Plan Concrete efforts to formulate the new Medium-Term Management Plan ⚫ We will build a structure able to achieve efficient sales activities even with limited staff through sales DX. We also will transplant this system to M&As to increase their value. (* The aim is
Slide 51: Specific three-year sales DX plan
2025–2027 Medium-Term Management Plan Specific three-year sales DX plan ⚫ We will link data to the CRM system in a short timeframe and thoroughly implement sales based on the system. ⚫ The aim is to improve all three aspects of sales, human resource development, and product development through sales
Slide 52: Priority measures in domestic businesses
2025–2027 Medium-Term Management Plan Priority measures in domestic businesses ⚫ In domestic businesses, we will develop new businesses, increase the percentage of stock business sales, and increase customer satisfaction. ⚫ We will establish target sales for each measure Priorityand shift toward mea
Slide 53: Priority measures in overseas businesses
2025–2027 Medium-Term Management Plan Priority measures in overseas businesses ⚫ We will target firms in each market through development of national human resources and more precise marketing. ⚫ We will accelerate strategies by developing human resources capable of communicating the high quality of
Slide 54: Priority measures at overseas M&As
2025–2027 Medium-Term Management Plan Priority measures at overseas M&As ⚫ We will aim to improve business results further through synergies leveraging the advantages of M&As and RECOMM. ⚫ The RECOMM Group will promote the acquisition of customer firms in each market via local Japan-affiliated firms
Slide 55: Priority measures in the DX business (RPA)
2025–2027 Medium-Term Management Plan Priority measures in the DX business (RPA) ⚫ We will promote solutions matched to industry needs through both RPA and BPO based on more precise targeting. ⚫ We also will promote market development leveraging BPR proposals by combining both BPO and RPA. Main stra
Slide 56: Priority measures in administrative sections
2025–2027 Medium-Term Management Plan Priority measures in administrative sections ⚫ We will improve productivity by revising the workflows in existing businesses and eliminating waste in operations. ⚫ We will shift toward administrative sections that generate profits by promoting management through
Slide 57: Business model: One-stop provider of five solutions
Business model: One-stop provider of five solutions from IT to carbon neutrality, DX, security, and anti-infection IT Carbon Business neutral telephones LED lighting Commercial air Digital multipurpose conditioners printers Antiviral Security cameras Remote work Antivirus IT Cybersecurity OCR DX pro
Slide 58: Evolution from a sales company to a B2B solutions provider
Evolution from a sales company to a B2B solutions provider PART 1 2 3 4 5 1994-2004 2005-2009 2010-2014 2015-2019 2020- From founding to IPO Diversification Business reorganization Renewed growth New growth FY 2007/9: recorded record-high sales since IPO Launched global specialized trading company v
Slide 59: Forward-looking statements
Forward-looking statements Information other than historical facts in the descriptions in this document or made orally are forward-looking statements prepared on the basis of certain assumptions. These reflect management's judgment based on information available at the present time, and they include

RECOMM — Q1 FY2026/9 Earnings Presentation on 6ix

Recomm — Q1 FY2026/9 Earnings Presentation

Slide 1: FY 2026/9 Q1 Financial Results

Slide 2: Contents

Slide 3: FY 2026/9 Q1 financial results summary

Slide 4: FY 2026/9 Q1 financial actual results summary

Slide 5: Notes to changes in reportable segments

Slide 6: FY 2026/9 Q1 Financial Results Summary (by Segment)

Slide 7: Strategic investment: Investment in human capital

Slide 8: FY 2026/9 Q1 financial results (overseas solutions business)

Slide 9: FY 2026/9 Q1 financial results (domestic solutions business)

Slide 10: FY 2026/9 Q1 financial results (DX business)

Slide 11: Balance Sheet

Slide 12: Financial standing: Equity ratio, Statements of Cash Flows

Slide 13: Topics

Slide 14: Topic (i): Completion of conversion of Singapore-based Lumitron into a subsidiary

Slide 15: Topic (ii): Acquisition of Yugenkaisya Kawahara Jimuki

Slide 16: Topic (iii): Launch of AI Agent Business

Slide 17: AI Agent Architecture

Slide 18: AI agent competitive advantage (i)

Slide 19: AI agent competitive advantage (ii)

Slide 20: Development company overview: Real Intelligent Technology

Slide 21: FY 2026/9 Full-year plan and dividend forecasts

Slide 22: FY 2026/9 plan

Slide 23: FY 2026/9 plan (by segment)

Slide 24: FY 2026/9 plan (overseas solutions business)

Slide 25: FY 2026/9 plan (domestic solutions business)

Slide 26: FY 2026/9 plan (DX business)

Slide 27: Dividends

Slide 28: Growth strategy

Slide 29: Basic strategy: Global specialized trading company vision

Slide 30: Global specialized trading company vision: Stage by country

Slide 31: Status of progress of cross-border M&As

Slide 32: Summary of medium-term management plan

Slide 33: Goals: FY 2027/9 targets

Slide 34: Priority items in the medium-term management plan

Slide 35: Priority initiatives by individual business

Slide 36: Road map of the medium-term management plan

Slide 37: Becoming a global leading B2B solutions provider group

Slide 38: Appendix

Slide 39: Company overview

Slide 40: Operating companies in individual businesses

Slide 41: RECOMM by the numbers

Slide 42: Company History

Slide 43: Business overview (product lineup)

Slide 44: Our competitive advantages

Slide 45: Medium-Term management plan 2025-2027

Slide 46: Basic strategy: Global specialized trading company vision

Slide 47: Goals

Slide 48: Review of the previous medium-term management plan and identification of issues

Slide 49: Vision: sales DX × M&A

Slide 50: Sales productivity

Slide 51: Specific three-year sales DX plan

Slide 52: Priority measures in domestic businesses

Slide 53: Priority measures in overseas businesses

Slide 54: Priority measures at overseas M&As

Slide 55: Priority measures in the DX business (RPA)

Slide 56: Priority measures in administrative sections

Slide 57: Business model: One-stop provider of five solutions

Slide 58: Evolution from a sales company to a B2B solutions provider

Slide 59: Forward-looking statements