Recomm Co., Ltd. · TSE:3323

Recomm — Q3 FY2026/9 Earnings Presentation

63 slides from Recomm's earnings presentation, Aug 7, 2026

Slide 1: FY 2026/9 Third Quarter Financial Results Briefing
August 7, 2026 FY 2026/9 Third Quarter Financial Results RECOMM Co., Ltd. Briefing TSE Standard (3323) © 2026 RECOMM Co., Ltd. All rights reserved. 1
Slide 2: Contents
Contents 1 FY 2026/9 Third quarter cumulative financial results summary P3 2 Full-year plan and dividend forecasts P18 3 Topics P25 4 Growth strategy P30 5 Summary of medium-term management plan P34 6 Appendix P41 © 2026 RECOMM Co., Ltd. All rights reserved. 2
Slide 4: FY 2026/9 Third quarter cumulative actual financial results summary
FY 2026/9 Third quarter cumulative actual financial results summary Item (Unit: million yen) Previous FY (same period) Q3 cumulative actual Change YoY Revenue 9,907 12,434 + 2,527 125.5% Operating profit 284 463 + 179 162.8% Profit before tax 330 410 + 80 124.1% Net profit attributable to owners of
Slide 5: Quarterly progression of financial actual results (1Q/2Q/3Q)
FY 2026/9 Quarterly progression of financial actual results (1Q/2Q/3Q) Item (Unit: million yen) 1Q 2Q 3Q Q3 cumulative Previous FY (same period) Revenue 2,949 4,015 5,469 12,434 9,907 Operating profit - 70 97 436 463 284 Profit before tax - 74 59 426 410 330 Net profit attributable to owners of the
Slide 6: 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 business (including RDX) D
Slide 7: Third quarter cumulative actual financial results summary (by segment)
FY 2026/9 Third quarter cumulative actual financial results summary (by segment) Item (Unit: million yen) Previous FY (same period) Q3 cumulative actual Change YoY Revenue 9,907 12,434 + 2,527 125.5% └ Overseas solutions business 6,480 8,740 + 2,260 134.9% └ Domestic solutions business 2,973 *2 3,32
Slide 8: Third quarter cumulative financial results (overseas solutions business)
FY 2026/9 Third quarter cumulative financial results (overseas solutions business) Item (Unit: million yen) Previous FY (same period) Q3 cumulative actual YoY Revenue 6,480 8,740 134.9% Segment profit 392 610 155.5% Revenue Segment profit ⚫ AI servers: In Singapore, where nationwide AI investment is
Slide 9: Overseas solutions business: Sales analysis by product
FY 2026/9 Q3 cumulative financial results - Overseas solutions business: Sales analysis by product Previous FY (same Item (Unit: million yen) Q3 cumulative actual Change YoY Composition ratio period) LED 2,237 3,110 + 873 139.0% 34.7% AI servers 1,697 2,965 + 1,268 174.7% 33.1% Electrical parts 2,04
Slide 10: Overseas solutions business: Breakdown by channel
FY 2026/9 Q3 cumulative financial results - Overseas solutions business: Breakdown by channel YoY Category (Unit: million yen) Previous FY (same period) Q3 cumulative Composition ratio Sales to local companies 5,595 8,087 144.5% 92.5% Direct sales to Japanese companies 912 622 68.1% 7.1% ★ Total ove
Slide 11: Third quarter cumulative financial results (domestic solutions business)
FY 2026/9 Third quarter cumulative financial results (domestic solutions business) Item (Unit: million yen) Previous FY (same period) Q3 cumulative actual YoY Revenue 2,973 3,320 111.6% Segment profit 101 243 241.0% Revenue Segment profit ⚫ In UTM sales, product sales grew 141.9% year on year, captu
Slide 12: Domestic solutions business: Sales analysis by product
FY 2026/9 Q3 cumulative financial results - Domestic solutions business: Sales analysis by product Previous FY (same Item (Unit: million yen) Q3 cumulative actual Change YoY Composition ratio period) LED 487 622 + 135 127.7% 18.4% MFP (Multi-function printers) 459 491 + 32 107.0% 14.5% Business tele
Slide 13: Domestic solutions business: Breakdown by channel
FY 2026/9 Q3 cumulative financial results - Domestic solutions business: Breakdown by channel Previous FY (same period) Q3 cumulative YoY Channel (Unit: million yen) Revenue Revenue Directly managed stores 1,831 2,001 109.3% Franchise stores 549 622 113.3% Agencies 592 695 117.4% Rounding adjustment
Slide 14: Sales analysis by product (Company-wide/Excluding DX business)
FY 2026/9 Q3 Cumulative financial results: Sales analysis by product (Company-wide/Excluding DX business) Previous FY Q3 cumulative Item (Unit: million yen) Change YoY Composition ratio (same period) actual LED 2,724 3,733 + 1,009 137.0% 30.2% Servers 1,833 3,089 + 1,256 168.5% 25.0% Electrical part
Slide 15: Third quarter cumulative financial results (DX business)
FY 2026/9 Third quarter cumulative financial results (DX business) Item (Unit: million yen) Previous FY (same period) Q3 cumulative actual YoY Revenue 452 374 82.6% Segment profit - 27 -8 - Revenue Segment profit ⚫ New projects expected at the beginning of the fiscal year were not secured and the ut
Slide 16: Balance Sheet
Balance Sheet Previous consolidated Current consolidated fiscal Item fiscal year year Change (Unit: million yen) September 30, 2025 June 30, 2026 [Total assets] 16,935 million yen + 4,231 Current assets 8,178 11,358 + 3,179 Current assets rose 3,179 million yen, with trade receivables up 1,750 milli
Slide 17: Financial standing: Equity ratio, Statements of Cash Flows
Financial standing: Equity ratio, Statements of Cash Flows Cash flow used in operating activities was -1,501 million yen (trade receivables +1,086 and inventories +774). Cash flow used in investing activities was -826 million yen, mainly due to -666 million yen for the acquisition of Equity ratio: 3
Slide 19: FY 2026/9 Full-year plan
FY 2026/9 Full-year plan For the second consecutive fiscal year, revenue is expected to reach a record high and operating profit to increase. The progress rate against the full-year plan at the end of 3Q was 84.0%. REVENUE While there is a possibility that profit accumulation in 4Q could exceed the
Slide 20: FY 2026/9 plan (by segment)
FY 2026/9 plan (by segment) Item (Unit: million yen) Previous period actual Q3 cumulative 4Q plan Current period plan YoY Revenue 13,088 12,434 2,366 14,800 113.1% Overseas solutions business 8,417 8,740 987 9,727 115.6% Domestic solutions business 4,032 3,320 1,255 4,575 113.5% DX business 597 374
Slide 21: FY 2026/9 plan (overseas solutions business)
FY 2026/9 plan (overseas solutions business) Item Previous Current plan (supplementing DX business) YoY (Unit: million yen) period actual Q3 cumulative 4Q Full year Revenue 8,417 8,740 987 9,727 115.6% Segment profit 485 610 22 632 130.3% *1 The 4Q column is the residual amount of "full-year plan −
Slide 22: 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 Q3 cumulative 4Q Full year Revenue 4,032 3,320 1,255 4,575 113.5% Segment profit 182 243 90 333 183.0% * The 4Q column is the residual amount of "full-year plan − Q3 cumulative actu
Slide 23: FY 2026/9 plan (DX business)
FY 2026/9 plan (DX business) Item Previous Current period (plan) YoY (Unit: million yen) period actual Q3 cumulative 4Q Full year Revenue 597 374 124 498 83.4% Segment profit - 16 -8 -8 - 16 - * The 4Q column is the residual amount of "full-year plan − Q3 cumulative actual results." The full-year pl
Slide 24: 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 26: 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- Target company Lumitron Pte. Limited (Singapore) base structure in ASEAN (Malaysia, Thai
Slide 27: Completion of the acquisition of Kawahara Jimuki
Topic (ii): Completion of the acquisition of Kawahara Jimuki 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 solutions Name Yugen Kaisha Kawahara Jimuki business 2-14-4 Kita Matsuzo
Slide 28: Launch of AI Agent Business
Topic (iii): Launch of AI Agent Business Launched sales in February following the completion and internal testing of the Japanese version. Financial agent E-Commerce agent Financial document review | Financial Data analysis | Prospect acquisition statement analysis Human resources agent Logistics ag
Slide 29: Domestic sales network expansion - Tohoku entry and new sales offices
Topic (iv): Domestic sales network expansion - Tohoku entry and new sales offices Aomori Sales Office [New, January 2026] 1 Aomori City, Aomori Prefecture Kawahara, Morioka Head Office [M&A, consolidated from Q2 FY2026] 2 Morioka City, Iwate Prefecture Kawahara, Takizawa Sales Office [M&A, consolida
Slide 31: Global specialized trading company vision: Basic strategy
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 32: 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 33: Progress of cross-border M&As
Global specialized trading company vision: Progress of cross-border M&As September 2023 SLWE joins the Recomm Group Jan. 2026 Entry into the local electrical parts market in Lumitron joins the Recomm Group Malaysia Entry into the local lighting market in Singapore October 2021 SLWL joins the Recomm
Slide 36: Road map of the Goals
Road map of the Goals Overseas Domestic DX Operating margin ROE Revenue 7% (Unit: million yen) 15,000 6.0% 6% 5% 10,000 3.9% 4% 3.1% 3.7% 3% 5,000 2% 1% 0 0% FY 2025/9 FY 2026/9 plan FY 2027/9 plan CAGR* 17.3% 12.3% 20% (goal) Operating margin 3.1% 3.7% 10% (goal) ROE 3.9% 6.0% 20% or more (goal) *
Slide 37: Priority items in the medium-term management plan
Priority items in the medium-term management plan Sales DX M&A Promoting sales DX through dual drivers - CRM(customer relationship Transplanting sales Growing Groupwide management)-based data- DX to new Group earnings foundations driven sales and firms added through improvement of productivity M&As
Slide 38: Priority initiatives by individual business
Priority initiatives by individual business (Implemented contents) Overseas solutions business Domestic solutions business DX business • Accelerating sales staff • Automation of proposal • Promoting operational readiness by introducing AI- preparation using AI transformation by AI agents based role-
Slide 39: Priority measures in administrative sections
2025–2027 Medium-Term Management Plan Priority measures in administrative sections ⚫ We will improve productivity by revising the workflows of existing operations and eliminating operational waste. ⚫ We will transform into a profit-generating administrative department by promoting management through
Slide 42: Company overview
Company overview Company name RECOMM Co., Ltd. Characteristics of employees as of June 30, 2026 (RECOMM CO., LTD.) Gender Established September 30, 1994 Shares listed May 26, 2004 TSE Standard: Securities code 3323 Female 53％ Male 47％ Address 25-3 Yoyogi 3-chome, Shibuya-ku, Tokyo Representative Hid
Slide 43: Operating companies in individual businesses
Operating companies in individual businesses The Group consists of 7 operating companies in Japan and 17 overseas companies in three businesses (as of June 30, 2026) Overseas solutions business Overseas: 8 countries, 17 companies DX business RECOMM Business Solutions (Dalian) *1 RECOMM Business Solu
Slide 44: RECOMM by the numbers
RECOMM by the numbers Established year Listing year Year of listing by Chinese subsidiary M&A track record 1994 2004 2018 25 domestic and overseas acquisitions and sales Began the first sales Listed on the Osaka Shares of subsidiary Recent track record of franchise business in Securities Exchange Da
Slide 45: 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 business in ⚫ Established to sell and maintain of the Osaka Securi
Slide 46: 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 47: Trends in consolidated results (Past five fiscal years)
Trends in consolidated results (Past five fiscal years) Five-year trends in revenue, operating profit and net profit attributable to owners of the Parent (Consolidated IFRS)/Full-year plan for FY 2026/9 ■ Revenue (million yen) Increase by 13.1% ■ Operating profit (million yen) / OP margin Increase b
Slide 48: Our competitive advantages
Our competitive advantages 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-lastin
Slide 50: 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 51: Goals
2025–2027 Medium-Term Management Plan Goals ⚫ We will do business aiming to achieve the following three targets by FY 2027/9. Sales ROE Operating margin CAGR (Return on equity) 20% 10% 20% or more or more or more © 2026 RECOMM Co., Ltd. All rights reserved. 51
Slide 52: 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 53: 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 54: 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 55: 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 56: Priority measures in domestic business
2025–2027 Medium-Term Management Plan Priority measures in domestic business ⚫ In domestic business, we will develop new business, increase the percentage of stock business sales, and increase customer satisfaction. ⚫ We will establish target sales for each measure and shift toward business models w
Slide 57: Priority measures in overseas business
2025–2027 Medium-Term Management Plan Priority measures in overseas business ⚫ We will target firms in each market through development of local human resources and more precise marketing. ⚫ We will accelerate strategies by developing human resources capable of communicating the high quality of RECOM
Slide 58: 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 Japan-affiliated firms and M
Slide 59: Priority measures in the DX business (AI agent + RPA)
2025–2027 Medium-Term Management Plan Priority measures in the DX business (AI agent + RPA) ⚫ We will promote solutions matched to industry needs through both RPA and BPO based on more precise targeting, focusing on the development of industry-specific packages, centered on AI agents. ⚫ We also will
Slide 60: Priority measures in administrative sections
2025–2027 Medium-Term Management Plan Priority measures in administrative sections ⚫ We will improve productivity by revising the workflows of existing operations and eliminating operational waste. ⚫ We will transform into a profit-generating administrative department by promoting management through
Slide 61: Business model: One-stop provider of five solutions
Business model: One-stop provider of five solutions IT Carbon Business neutral telephones LED lighting Commercial air conditioners Digital multifunction printers Infection control Security cameras Remote work Antiviral IT Cybersecurity OCR DX promotion RPA AI Digital technologies Robotics AI RPA V s
Slide 62: 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 63: 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 — Q3 FY2026/9 Earnings Presentation on 6ix

Recomm — Q3 FY2026/9 Earnings Presentation

Slide 1: FY 2026/9 Third Quarter Financial Results Briefing

Slide 2: Contents

Slide 3: FY 2026/9 Third Quarter Financial Results Summary

Slide 4: FY 2026/9 Third quarter cumulative actual financial results summary

Slide 5: Quarterly progression of financial actual results (1Q/2Q/3Q)

Slide 6: Notes to changes in reportable segments

Slide 7: Third quarter cumulative actual financial results summary (by segment)

Slide 8: Third quarter cumulative financial results (overseas solutions business)

Slide 9: Overseas solutions business: Sales analysis by product

Slide 10: Overseas solutions business: Breakdown by channel

Slide 11: Third quarter cumulative financial results (domestic solutions business)

Slide 12: Domestic solutions business: Sales analysis by product

Slide 13: Domestic solutions business: Breakdown by channel

Slide 14: Sales analysis by product (Company-wide/Excluding DX business)

Slide 15: Third quarter cumulative financial results (DX business)

Slide 16: Balance Sheet

Slide 17: Financial standing: Equity ratio, Statements of Cash Flows

Slide 18: FY 2026/9 Full-year plan and dividend forecasts

Slide 19: FY 2026/9 Full-year plan

Slide 20: FY 2026/9 plan (by segment)

Slide 21: FY 2026/9 plan (overseas solutions business)

Slide 22: FY 2026/9 plan (domestic solutions business)

Slide 23: FY 2026/9 plan (DX business)

Slide 24: Dividends

Slide 25: Topics

Slide 26: Completion of conversion of Singapore-based Lumitron into a subsidiary

Slide 27: Completion of the acquisition of Kawahara Jimuki

Slide 28: Launch of AI Agent Business

Slide 29: Domestic sales network expansion - Tohoku entry and new sales offices

Slide 30: Growth strategy

Slide 31: Global specialized trading company vision: Basic strategy

Slide 32: Global specialized trading company vision: Stage by country

Slide 33: Progress of cross-border M&As

Slide 34: Summary of medium-term management plan

Slide 35: Goals: FY 2027/9 targets

Slide 36: Road map of the Goals

Slide 37: Priority items in the medium-term management plan

Slide 38: Priority initiatives by individual business

Slide 39: Priority measures in administrative sections

Slide 40: Becoming a global leading B2B solutions provider group

Slide 41: Appendix

Slide 42: Company overview

Slide 43: Operating companies in individual businesses

Slide 44: RECOMM by the numbers

Slide 45: Company History

Slide 46: Business overview (product lineup)

Slide 47: Trends in consolidated results (Past five fiscal years)

Slide 48: Our competitive advantages

Slide 49: Medium-Term management plan 2025-2027

Slide 50: Basic strategy: Global specialized trading company vision

Slide 51: Goals

Slide 52: Review of the previous medium-term management plan and identification of issues

Slide 53: Vision: sales DX × M&A

Slide 54: Sales productivity

Slide 55: Specific three-year sales DX plan

Slide 56: Priority measures in domestic business

Slide 57: Priority measures in overseas business

Slide 58: Priority measures at overseas M&As

Slide 59: Priority measures in the DX business (AI agent + RPA)

Slide 60: Priority measures in administrative sections

Slide 61: Business model: One-stop provider of five solutions

Slide 62: Evolution from a sales company to a B2B solutions provider

Slide 63: Forward-looking statements