Slide 1: Results Briefing Materials 2Q FY2026
Results Briefing Materials 2Q FY2026 J u l y 14, 2026 S-Pool, Inc. Prime Section, Tokyo Stock Exchange (2471)
Slide 2: Contents
Contents 1. 2Q FY2026 Performance Results 2. 2Q FY2026 Overview by Business Segment 3. FY2026 Performance Forecasts 4. Dividends and Stock Information © 2026 S-Pool, Inc. 2
Slide 3: 2Q FY2026 Performance Results
1. 2Q FY2026 Performance Results © 2026 S-Pool, Inc. 3
Slide 4: Major Initiatives During the Six Months Since Shirakawa Assumed Office
Major Initiatives During the Six Months Since Shirakawa Assumed Office Promotion of foundation-building for “strategy” and “organization” toward the next stage of growth Clarified the direction of growth Strengthened organizational 1 strategy ２ foundation Definition of the growth areas of Special Ne
Slide 5: Performance Highlights
Performance Highlights Revenue Operating profit 12,681 million yen 648 million yen Profit* 283 million yen YoY +1.5% YoY (19.6)% YoY (30.9)% • Revenue increased due to the steady performance of Special Needs Employment Consolidated Services and Wide-area Administrative BPO Services offsetting a decl
Slide 6: Consolidated Results (YoY change)
Consolidated Results (YoY change) • Revenue increased due to the steady performance of Special Needs Employment Services and Wide-area Administrative BPO Services offsetting a decline in sales of Human Resource Outsourcing Services. • Operating profit decreased mainly due to a pullback following a t
Slide 7: Consolidated Results (vs. plans)
Consolidated Results (vs. plans) • Both sales and profits exceeded the initial plan, driven by Special Needs Employment Services and Wide-area Administrative BPO Services. • Selling and administrative expenses were 197 million yen above the plan. Although an unplanned special bonus (approximately 14
Slide 8: Results by Segment (YoY change)
Results by Segment (YoY change) • In the Business Solutions Segment, revenue increased, driven by Special Needs Employment Services and Wide-area Administrative BPO Services. • In the Human Resource Solutions Segment, revenue decreased; however, efforts to recover revenue progressed steadily. (Unit:
Slide 9: Results by Segment (vs. plans)
Results by Segment (vs. plans) • Both in the Business Solutions Segment and the Human Resource Solutions Segment, results exceeded the initial plan. (Unit: million yen) results plans vs. plans vs. plans(%) Business Solutions Segment 8,309 8,139 ＋170 ＋2.1% Human Resource Solutions Segment 4,423 4,320
Slide 10: Trends in Quarterly Business Performance
Trends in Quarterly Business Performance • In 2Q, operating profit amounted to 612 million yen after unplanned summer special bonuses were recorded as expenses. (Unit: million yen) ■Revenue 7,375 7,134 7,145 ■Operating profit 6,831 7,043 6,743 6,631 *Data through FY2023 are presented in 6,520 6,354
Slide 11: Analysis of Changes in Revenue
Analysis of Changes in Revenue • Growth was driven by Special Needs Employment Services and Wide-area Administrative BPO Services, which offset a decline in revenue from temporary staffing services. • Environmental Management Support Services decreased revenue due to a pullback following a temporary
Slide 12: Analysis of Changes in Operating Profit
Analysis of Changes in Operating Profit • As for operating profit, Special Needs Employment Services and Wide-area Administrative BPO Services contributed to an increase in profits. (Unit: million yen) <(157)> ((19.6)%) Human Resource Outsourcing Environmental Wide-area (Temporary Management Special
Slide 13: 2Q FY2026 Overview by Business Segment
2. 2Q FY2026 Overview by Business Segment © 2026 S-Pool, Inc. 13
Slide 14: Special Needs Employment Services / 1H Results
Special Needs Employment Services / 1H Results Revenue 4,990 million yen / YoY +11.5% [Equipment sales] 2Q: 482 sections (Planned: 405-455 sections) 1H: 710 sections [Customers] 750 companies (QoQ +16 companies) [Number of farms] 62 farms (40 outdoor, 22 indoor) [Sections managed] 10,477 sections [N
Slide 15: Special Needs Employment Services / FY Plan
Special Needs Employment Services / FY Plan Revenue 10,029 million yen / YoY +10.9% • Equipment sales are planned to total 1,350 sections for the full year. The initial plan remains unchanged at this time. [3Q] 250-300 sections [4Q] 340-390 sections • 3 farms are planned to be opened (3 indoor). 2,3
Slide 16: Special Needs Employment Services / Direction of Growth Strategy
Special Needs Employment Services / Direction of Growth Strategy Promoting the development of new services to broaden work options for persons with disabilities, centered on the nationwide expansion of farm services Nationwide expansion of Expanding farms nationwide to create employment opportunitie
Slide 17: Strengthening Foundation for Nationwide Expansion of Farms
Special Needs Employment Services / Strengthening Foundation for Nationwide Expansion of Farms FY2026 Strengthening the foundation and addressing FY2027 challenges for the nationwide expansion of farms Nationwide expansion of Addressing challenges and strengthening the foundation farms Employment qu
Slide 18: Wide-area Administrative BPO Services / 1H Results
Wide-area Administrative BPO Services / 1H Results Revenue 776 million yen / YoY +60.5% • Spot work including measures against price hikes increased, resulting in significant increases in both sales and profits. 2,358 • In the shared BPO business, efforts for expansion have continued; however, some
Slide 19: Wide-area Administrative BPO Services / FY Plan
Wide-area Administrative BPO Services / FY Plan Revenue 1,575 million yen / YoY +15.1% • Sales in 3Q are expected to temporarily stabilize as spot work ran its course. • In the shared BPO business, sales activities will continue while building up core operations that form the revenue base. • Focus w
Slide 20: Environmental Management Support Services / 1H Results
Environmental Management Support Services / 1H Results Revenue 428 million yen / YoY (27.9)% [Corporate sales] 325 million yen (YoY (38.0)%) [Local government sales] 103 million yen (YoY +47.6%) • Both sales and profits significantly fell below the previous fiscal year due to a pullback of credit sa
Slide 21: Environmental Management Support Services / FY Plan
Environmental Management Support Services / FY Plan Revenue 1,913 million yen / YoY (0.8)% [Corporate sales] 1,635 million yen (YoY (1.1)%) [Local government sales] 278 million yen (YoY+0.5%) • Sales of consulting projects are expected to concentrate in 4Q also in FY2026 due to the impact of the del
Slide 22: Other Services / 1H Results
Other Services / 1H Results Logistics Outsourcing Services • The closure of the Shinagawa Center and its integration into the Nagareyama Revenue 603 million yen Logistics Center were completed in May. YoY (7.7)% • Although relocation expenses were incurred in connection with the integration, their i
Slide 23: Other Services / 2H Plan
Other Services / 2H Plan Logistics Outsourcing Services • As the integration of the Shinagawa Center was completed, full-scale improvement in Revenue 1,169 million yen profitability is expected from 2H. YoY (12.2)% • We aim to improve productivity and profit margins through expanding the recruitment
Slide 24: Human Resource Outsourcing Services / 1H Results
Human Resource Outsourcing Services / 1H Results Revenue 4,423 million yen / YoY (10.0)% [Call center business] 3,513 million yen (YoY (10.2)%) [Sales support business] 431 million yen (YoY +4.1%) • In the call center business, sales recovered from 1Q due to efforts to deploy new staff and retain em
Slide 25: Human Resource Outsourcing Services / FY Plan
Human Resource Outsourcing Services / FY Plan Revenue 8,900 million yen / YoY (7.1)% [Call centers] 6,700 million yen (YoY (11.8)%) [Sales support] 800 million yen (YoY (0.2)%) • In the call center business, the outsourcing business has fully commenced. We aim to increase orders by focusing on high-
Slide 26: (Reference) Progress and Concrete Results of Organizational Transformation
(Reference) Progress and Concrete Results of Organizational Transformation Strengthening Sales Capabilities, Productivity, and Organizational Excellence Through Cross-Group Collaboration, DX/AX, and Employee Engagement 1 2 3 Established a Group-wide Visualizing organizational issues Offensive and de
Slide 27: FY2026 Performance Forecasts
3. FY2026 Performance Forecasts © 2026 S-Pool, Inc. 27
Slide 28: FY2026 Performance Forecasts
FY2026 Performance Forecasts • We aim to accelerate growth in FY2027 and subsequent years, while positioning FY2026 as a year for strengthening the business foundation toward regrowth. (YoY) ■Revenue ■Operating profit Revenue 26,844 million yen (+3.1%) Operating profit 2,733 million yen (+13.0%) 26,
Slide 29: FY2026 Performance Forecasts (Details)
FY2026 Performance Forecasts (Details) • Full-year forecasts are unchanged. We will steadily develop the foundation toward regrowth during FY2026. FY2026 FY2025 (Unit: million yen) YoY YoY (%) planned results Revenue 26,844 26,029 +814 +3.1% Gross profit 10,324 9,735 +588 +6.0% Gross profit margin (
Slide 30: FY2026 Performance Forecasts by Segment
FY2026 Performance Forecasts by Segment • The Business Solutions Segment plans to increase both revenue and profits focusing mainly on Special Needs Employment Services. • The Human Resource Solutions Segment aims to bottom out and return to revenue growth compared with 2H of the previous fiscal yea
Slide 31: Dividend Plan and Policy
4. Dividend Plan and Policy © 2026 S-Pool, Inc. 31
Slide 32: Dividend Policy / Dividend Plan
Dividend Policy / Dividend Plan • FY2026 dividend of 10 yen planned (Consolidated payout ratio of 47.2%) Dividend plan (Unit: yen) (Plan) Dividend policy Consolidated payout ratio of 30% or higher (Even if earnings decrease, dividends will not be reduced to levels at which the consolidated payout ra
Slide 33: Major Shareholders (as of end of May 2026)
Major Shareholders (as of end of May 2026) • Number of shareholders: 16,307 (November 30, 2025: 16,421) • Ratio of institutional investors: 20.8% (November 30, 2025: 24.2%) Number of shares Percentage of Rank Name held shares held 1 Sohei Urakami 8,041,100 10.29% 2 UH5 Inc. 5,925,200 7.58% 3 UH6 Inc
Slide 34: S-Pool, Inc.
S-Pool, Inc. Contact Corporate Planning Department E-mail kouhou@spool.co.jp Forecasts of business results and other forward-looking statements contained in this document are based on information available to the Company at the time of release. Actual results may vary due to various factors. No prom
Slide 35: Company Overview
Company Overview Name S-Pool, Inc. Origin of name ‘Pool’ (combination) of Solutions / Systems / Staff / Sustainability Head office Akihabara Dai Building, 1-18-13 Sotokanda, Chiyoda-ku, Tokyo, Japan Capital 372,200,000 yen Established December 1, 1999 Sohei Urakami, Chairman of the Board and Represe
Slide 36: List of Group Member Companies
List of Group Member Companies (Business holding company and new business development) S-Pool, Inc. S-Pool Human Solutions, Inc. S-Pool Plus, Inc. S-Pool Glocal, Inc. Temporary Staffing and Human Special Needs Employment Services Wide-area Administrative Resource Outsourcing Services BPO Services S-
Slide 37: Group Network (102 Facilities Nationwide)
Group Network (102 Facilities Nationwide) S-Pool, Inc. S-Pool Plus, Inc. S-Pool Human Solutions, Inc. [Group head office] Akihabara [Head Office] Akihabara [Head Office] Akihabara 62 farms 7 branches S-Pool Blue Dot Green, Inc. Kanto 44 (Tokyo 6, Chiba 18, Saitama 13, Sapporo, Sendai, Shinjuku [Head
Slide 38: Business Segments
Business Segments Human Resource Solutions Business Solutions Segment Employment Segment 16.5 59.7% Support Services Sales Promotion Support Services 9.5 36.7% Human Resources billion yen Composition billion yen Composition Logistics Outsourcing Services Revenue ratio Outsourcing Services Revenue ra