Slide 1: Full-Year Financial Results Presentation for the Fiscal Year Ended June 2026
ZS ARENT Full-Year Financial Results Presentation for the Fiscal Year Ended June 2026 Arent Inc. (Tokyo Stock Exchange Growth Market: 5254) August 6, 2026 Copyright @ Arent,inc.
Slide 2: INDEX
INDEX Performance Highlights Company Overview Business Model DX Business Product Business Appendix DD ARENT Copyright @ Arentinc. —
Slide 3: Performance Highlights
Performance Highlights Full-Year Financial Results for the Fiscal Year Ending June Financial Forecast for the Fiscal Year Ending June 2027 Performance Highlights Company Overview Business Model rE ; DX Business l Product Business Appendix US KRENT Copyright @ Arent.inc.
Slide 4: About M&A: Kensetsu.WEB
About M&A Notice of Acquisition of All Shares of Kensetsu.WEB, Inc. by Arent Inc. (Making It a Wholly Owned Subsidiary) JS RENT rewed suze Ky hoOL7 —DLDBSERI< DEYK—bhTS— AS ARENT Copyright @ Arent,inc.
Slide 5: About M&A: Asakura Soft
About M&A Notice Regarding the Acquisition of All Shares of Asakura Soft Co., Ltd. (Making It a Wholly Owned Subsidiary) by Arent Inc. /d ARENT a asakurasoft AS ARENT Copyright @ Arent,nc.
Slide 6: About M&A: Let's Co.
About M&A Notice Regarding the Acquisition of All Shares of Let’s Co., Ltd. by Arent Inc. (Making It a Wholly Owned Subsidiary) JS ARENT LETS AS ARENT Copyright @ Arent,inc.
Slide 7: Cost Management System's Role and Position
Cost Management System's Role and Position Cost Management That Connects Front-End and Core Operations Through Data AS ARENT Copyright @ Arent,inc.
Slide 8: Why Pursue M&A at a Fast Pace?
Why Pursue M&A at a Fast Pace? Planned Speedy Investments to Maximize Business Value in the Coming Years Securing a Certain Level of Product Demonstrating the Reproducibility of the Creating a Positive Cycle Effect for the DX Business Revenue to Build an x Efficient Sales Structure Al Boost Strategy
Slide 9: Accounting Schedule
Accounting Schedule M&A costs for each company are recorded in the quarter when the acquisition is completed, and sales and profits are reflected sequentially according to the timing of acquisition. ey} Q2 G3 G4 Consolidation Consolidation Consolidation Begins M&A Costs Begins M&A Costs Begins Stag
Slide 10: Summary of Consolidated Financial Results
mmary of Consoli ated * Sales increased 45% year on year, driven by sales from the el ation of commissiones inancial Results (Yea Sales growth was in line with the financial forecast. Ordinary profit increased, supported by growth in the DX Business, despite a 254 million yen increase in M&A-related
Slide 11: The Company Adopted a Two-Segment Structure
e Starting this fiscal year, the Company adopted a two-segment structure consisting of the DX Business and the Product Business, aiming for sustainable growth by leveraging the strengths of each segment. PlantStream was established as an equity-method affiliate in FY2021 June, and performance trends
Slide 12: Net Sales and Ordinary Profit for the Current Period
Net Sales and for the Current Period(Consolidated, Yea Factors Be Both revenue and ordinary profit increased. The growth of the DX Business absorbed temporary factors, including goodwill and other M&A-related expenses, as well as the disappearance of temporary factors related to subsidiary establish
Slide 13: DX Business: Development Sales Trend
X Business: Development Sales Trend e Major projects progressed as planned, with overall performance tracking broadly in line with the full-year plan. e@ The temporary revenue stagnation in 2Q FY June 2026 was attributable to the elimination of intra-company intersegment transactions following the m
Slide 14: DX Business: Pipeline Trend (Open Opportunities)
DX Busines Pipeline Trend (Open Oppo! nities) High-probability opportunities expected to transition to the development phase have steadily accumulated, shifting the pipeline from “quantity to quality.” The number of PoC projects has increased to 12. While selectively screening opportunities, the con
Slide 15: DX Business: Highlights
DX Business: Highlights Joint development projects with key customers expanded significantly, with contract terms and scale substantially exceeding previous levels. Although results may fluctuate by quarter depending on the presence or absence of large-scale projects, the DX Business revenue base is
Slide 16: Product Business: Highlights
Product Business: Highlights The product businesses of each group company have steadily expanded. By leveraging each company’s strengths and optimizing sales structures and costs, profitability has improved. PlantStream Standalone Product Profitability Steadily Improving Steady Growth in Sales of Ko
Slide 17: Strengthening the Management Structure
Strengthening the Management Structure To accelerate growth in the Product Business, Tsuyoshi Kimura, former Director of KEYENCE CORPORATION, will join Arent and is scheduled to be appointed as a Director. Tsuyoshi Kimura Expected Role at Arent General Manager, Product Sales Division 01. Building a
Slide 18: Progress Status of Share Repurchases
Progress Status of Share Repurchases e@ In order to improve capital efficiency and enhance shareholder returns, and to execute flexible capital policies, we are currently conducting a share buyback of up to 3.0% of total shares outstanding (202,000 shares) or 700 million yen. e@ Purchases commenced
Slide 19: Company Overview
Company Overview About Arent Performance Highlights Company Overview Business Model DX Business Product Business Appendix AS ARENT scion ana cm
Slide 20: Company Overview & Executive Team Introduction
Company Overview & Executive Team Introduction An executive team with extensive knowledge not only in management but also the industry and technology Company Name Established Representatives Head Office Offices Number of Em Affiliated ‘Companies Capital Business Description Company History AS ARENT
Slide 21: History of M&A, Products, and Overseas Expansion
History of M&A, Products, and Overseas Expansion AS ARENT ® July: Established CFlat Inc. (now Arent) © April: Absorbed and merged Astro Tech Software Designs Inc. ® June: Changed company name to Arent Inc. @ July: Established PlantStream Inc. through 1a joint venture with Chiyoda Corporation © April
Slide 22: Mission and Vision
Mion Democratizing Tacit Knowledge (vision A’ Japan where people can work with confidence The technology we have built up so far will become a powerful tool for competing globally. A company that continuously creates digital businesses to solve challenges in niche areas of the construction industry
Slide 23: The Construction Industry Arent is Facing
The Construction Industry Arent is Facing In niche areas where BIM/SaaS adoption has yet to advance, Arent collaborates r;) Lightning BIM Sere el ee trek @ Ushinieg Bt Family Management 1 house dew oped products with client companies to implement persed BIM/SaaS solutions PlantStream jpospeon ee Pla
Slide 24: HR and Recruitment Status
HR and Recru nt Status In response to the expansion of projects, the Company is strengthening recruitment, primarily for sales and project management personnel. The Company is expanding its organizational structure as a proactive investment to secure additional projects. @ The use of proprietary Al
Slide 25: Business Model
Business Model Developing Products Jointly with Leading Companies Pe Develop and sell in-house products. Update and sell products acquired through M&A. Performance Highlights Company Overview Business Model rE ; DX Business l Product Business Appendix US KRENT Copyright @ Arent.inc.
Slide 26: Business Segments
Business Segments Transition to two business segments: "DX Business" and "Product Business" Focusing on DX consulting and system development specialized for the construction industry, along with the sales of an expanded product lineup. DX Business’ (oH Business that sells in-house products onde Cons
Slide 27: Strategies for the Product Business
3 Strategies for the Product Business Driving the Product Business through 3 Strategies “Product Portfolio Strategy," "Direct Consulting Sales Strategy," and "Al Boost Strategy" Client Direct Consulting Sales Strategy 1 Product Portfolio Strategy ‘ Len _ Ba D598 3 Al Boost Strategy DS nRENT Copyrigh
Slide 28: Business Model
Business Model Accelerate the app-integrated platform through collaboration between the DX Business and Product Business Expand the business by promoting the app-integrated platform through the synergy of the DX Business and Product Business. Past Arent DX DX Business Product Business (App-Integrate
Slide 29: DX Business (Segment 1)
DX Business (Segment 1) Developing co-created products with major companies pe Performance Highlights Company Overview Business Model rE ‘ l Product Business Appendix US KRENT Copyright @ Arent.inc.
Slide 30: Overview of DX Business
Overview of DX Business DX Consulting Specialized in the Construction Industry Execute everything from consulting to system development and commercialization through continuous collaborative relationships with client companies. C1) Sophisticated Consulting Utilizing Construction-Related Knowledge Cl
Slide 31: Arent's Strengths & Competitive Advantage
Arent's 3 Strengths & Competitive Advantage Barriers to entry Technologica Expertise Business Development Canby — Barriers to entry Knowledge Digitalization v Jy rent Non-BIM/SaaS Construction Industry Pouce By leveraging these three strengths, we solve deep-rooted issues in the construction industr
Slide 32: Technological Expertise: 3D Technologies and Patents
Technological Expertise Knowledge Business Development Capability Maintaining Technologies Centered Around 3D The Company has filed and obtained a range of patents centered on high-speed automated routing technology for piping design,' an issue that had remained unresolved in the plant industry for
Slide 33: Engineers with Advanced Mathematical and 3D Expertise
gineers with Advanced hematical and 3D Expertise Technological Expertise Knowledge Business Development Capability Development by value-creating engineers with advanced mathematical and 3D technologies as their background. Value-Creating Engineers at Arent with Advanced Mathematical and 3D Expertise
Slide 34: Advancing Projects with Agile Development, Enabling Knowledge Accumulation
Advancing Projects with Agile Development, Enabling Knowledge Accumulation Technological Expertise Knowledge Business Development Capability As co-creation development is conducted using an agile approach, knowledge of challenges and operations can be deepened in stages. As a result, practical produ
Slide 35: Collaboration with Major Construction Companies
Collaboration with Major Construction Companies Technological Expertise Knowledge Business Development Capability General Contractors FLOKSICBNSLTEE, OBAYASH @ pa ay ARB ginkenaka © [7 BBW ° For a Lively World Oxmet ietopa Waary-7 FuIITA Dal somes Subcontractors & Others Vast Tavee FC St@ReEechatatt
Slide 36: DX Business: Pipeline Trends (Reposted)
DX Business: Pipeline Trends (Reposted) High-probability opportunities expected to transition to the development phase have steadily accumulated, shifting the pipeline from “quantity to quality.” The number of PoC projects has increased to 12. While selectively screening opportunities, the conversio
Slide 37: Business: Details of Deal Progression
Business: Details of Deal Progression Leveraging PLANETS' track record, the Company secured high-probability sales opportunities from HVAC and electrical subcontractors. As a result of optimized resource allocation, the number of personnel was streamlined while sales efficiency and conversion rates
Slide 38: DX Business: Business Flow
DX Business: Business Flow Leads are acquired through exhibitions, seminars, and other channels, progressing in stages from business discussions to PoC and development. Through consultative sales, the Company gains a deeper understanding of client challenges and enhances its proposal capabilities, w
Slide 39: DX Business: CVR and Lead Time for Product Co-Creation Development
DX Business: CVR and Lead Time for Product Co-Creation Development As past achievements have been well recognized, the number of projects moving directly into full-scale development without PoC has increased. Consequently, CVR from PoC to development phase has also improved. The lead time and CVR ob
Slide 40: DX Business: Development Sales Trend
X Business: Development Sales Trend e Major projects progressed as planned, with overall performance tracking broadly in line with the full-year plan. e@ The temporary revenue stagnation in 2Q FY June 2026 was attributable to the elimination of intra-company intersegment transactions following the m
Slide 41: Product Business (Segment)
Product Business (Segment) Develop and sell in-house products. Update and sell products acquired through M&A. Performance Highlights Company Overview Business Model ie ; DX Business Product Business Appendix US KRENT Copyright @ Arent.inc.
Slide 42: Strategies for the Product Business
3 Strategies for the Product Business Driving the Product Business through 3 Strategies “Product Portfolio Strategy," "Direct Consulting Sales Strategy," and "Al Boost Strategy" Client Direct Consulting Sales Strategy 1 Product Portfolio Strategy ‘ Len _ Ba D598 3 Al Boost Strategy DS nRENT Copyrigh
Slide 43: Product Portfolio Strategy
Product Portfolio Strategy Expanding the product lineup through M&A. Enhancing value with a buy-and-hold approach. Acquire and expand products in niche areas of the construction industry at fair value, creating synergies through a buy-and-hold approach to enhance product value. In addition, we will
Slide 44: Product Portfolio Strategy: Constellation Software
Product Portfolio Strategy Constellation Software Inc. has also achieved rapid growth using the same approach. At the time of listing (20 years ago), the market capitalization was 41.7 billion JPY, but it has now expanded to approximately 11 trillion JPY. Constellation Software: Market Capitalizatio
Slide 45: Direct Consulting Sales Strategy
Direct Consulting Sales Strategy ~j A Zt\ Improving Profit Margins through Direct Sales Enhancing profit margins via direct sales while also creating new business opportunities. When Selling through Sales Agents When Selling through Arent Direct Sales Group Company Group Company A B l | Sales cost:
Slide 46: Direct Consulting Sales Strategy
Direct Consulting Sales Strategy A Zt\ Supporting Business Expansion with a Highly Replicable Sales Strategy Improving Profit Margins through Direct Sales Productivity Improvement & Higher Employee Income Improving Profit Margins through Direct Sales (Reference) Acquisition of JustSystems Corporatio
Slide 47: AI Boost Strategy
Al Boost Strategy AI Automates System Operations Based on Data By implementing AI into systems acquired through M&A, we can rapidly upgrade existing systems! Existing Product (Process Management System) DPROCOLLA #tte same Al automates system operations § Prompt / Data / File AS ARENT Copyright @ Ar
Slide 48: AI Boost Strategy: AI Product Portfolio
Al Boost Strategy Al Al Product Portfolio rar > Al Data Ex ‘Smart construction scheduling software that uses AI to ‘Specialized CAD software from Stagg Inc. tailored for water supply ‘Ak-poorared DOID dete miiraciion tool thet analyzes PAID taxi CS PROCOLLA HY SA / 1x A PlantStream s , B LightningBI
Slide 49: AI Boost Strategy: CURSOR
Al Boost Strategy In the generative AI industry, one of the fastest-growing companies is actually the AI editor “CURSOR” A high-performance editor that supports Al-powered code completion and correction. CURSOR / OpenAl: Time taken for ARR to grow from USD 1M to USD 100M CURSOR CURSOR Openal CURSOR
Slide 50: Strategies for the Product Business
3 Strategies for the Product Business Even individually, each strategy can deliver significant results, but combining them further accelerates business growth. mame —~—Z/ Direct Consulting Sales Strategy AI Boost Strategy Al Automates System Operations Based on Improving Profit Margins through Direc
Slide 51: Vision for the Product Business
Vision for the Product Business JS ARENT The Arent Group aims to become the unparalleled construction DX platformer in Japan, leveraging its own product group. We aim to improve overall industry productivity by linking excellent products / from each field. AS ARENT Copyright @ Arent,inc. 51
Slide 52: Appendix
Appendix Performance Highlights Company Overview Business Model DX Business Product Business Appendix AS ARENT scion ana cm
Slide 53: The Background Behind the Need for DX in the Construction Industry
The background behind the need for DX in the construction industry We address low productivity resulting from the construction industry’s use of legacy systems. Leveraging Arent’s technology, we promote BIM and SaaS adoption. Promoting DX in the construction industry, where inefficiencies remain Our
Slide 54: The Construction Industry Arent is Facing
The Construction Industry Arent is Facing The construction industry that Arent operates in is a massive 75 trillion yen market.*1 It is composed of niche areas where significant inefficiencies remain due to not being digitized through BIM/SaaS Poli 1) The construction industry is a massive 75 trilli
Slide 55: State of the Construction Industry
State of the Construction Industry The multi-layered subcontracting structure in the construction industry has complicated long-standing issues, making DX extremely difficult, which leads to a crisis where the tacit knowledge of craftsmen are disappearing. Decline in Labor Productivity in the Constr
Slide 56: Regulatory and Institutional Reform
Regulatory and Insti onal Reform r nding the Construction Industry The demand for BIM usage in the construction industry is expected to grow further due to regulatory and institutional reforms, such as the application of BIM principles, overtime regulations, and BIM drawing reviews. Application of B
Slide 57: Market Expansion Strategy
Market Expansion Strategy The proportion of IT investment in the construction industry is still low compared to other industries, leaving many challenges. As a result, it is a market expected to expand further in the future. s IT Investment in Investments in construction IT accounts for approximatel
Slide 58: Arent's Unique Ability to Handle Everything from Consulting to JV
Arent's Unique Ability to Handle Everything from Consulting to JV With the know-how and technology gained from solving niche industry challenges, Arent can offer end-to-end services, from consulting to JV establishment, leveraging its agile development capabilities. ZS MRENT Consulting Firms Busines
Slide 59: Comparison of BIM and CAD Features
Comparison of BIM and CAD Features The difference between BIM and 3D CAD is that objects such as "roofs", "floors", "walls", and "windows" have individual architectural attribute information. This allows for easy estimation of construction costs, simplifies modifications, and enhances operational ef
Slide 60: Towards a DX Platform for the Construction Industry
[\ ARENT Towards a DX Platform for the Construction Industry Regarding the Handling of This Document ‘© This notice is the English translation of the original Japanese document and is provided solely for information purposes. ‘© There is no assurance as to the accuracy of the English translation. ‘©