Amano CorporationTSE: 6436

Summary Financial Statements (Consolidated) for 2nd Quarter of FY2025 (Year Ending March 31, 2026)

· Issued by Amano Corporation

Summary Financial Statements (Consolidated)

for 2nd Quarter of Fiscal Year 2025 (Year Ending March 31, 2026) (Japan GAAP)

October 29, 2025

Company name: Amano Corporation Listed on: TSE

Securities code: 6436 URL https://www.amano.co.jp/English/ Representative: Manabu Yamazaki, President & Representative Director

Inquiries: Kiyotaka Muroi, Operating Officer

General Manager, Corporate Planning

Scheduled date for filing of semiannual securities report: November 7, 2025 Scheduled date for commencing of dividend payments: December 2, 2025 Supplementary explanation materials prepared for financial results: Yes Briefing held on financial results: Yes (for institutional investors and analysts)

Phone: +81 (45) 439-1591

(Amounts less than 1 million yen are rounded down)

  1. Business results for 2nd Quarter of fiscal year 2025 (April 1, 2025 to September 30, 2025)

    1. Operating results (Percentages represent year-on-year changes.)

      Net sales

      Operating profit

      Ordinary

      profit

      Net income attributable to owners of the parent

      company

      2Q of FY 2025 (year ending March 2026) 2Q of FY 2024 (year

      ended March 2025)

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      83,928

      84,228

      (0.4)

      20.0

      9,686

      9,897

      (2.1)

      23.5

      10,481

      10,534

      (0.5)

      22.4

      6,677

      7,161

      (6.8)

      28.9

      Note: Comprehensive income 2nd Quarter of FY 2025 (year ending March 2026): ¥5,982 million (-49.3%)

      2nd Quarter of FY 2024 (year ended March 2025): ¥11,793 million (13.9%)

      Net income per share

      Diluted net income per

      share

      Yen

      Yen

      2Q of FY 2025 (year ending

      March 2026)

      94.46

      -

      2Q of FY 2024 (year ended

      March 2025)

      100.30

      -

    2. Financial position

    Total assets

    Net assets

    Equity ratio

    Net assets per share

    Millions of yen

    Millions of yen

    %

    Yen

    2Q of FY 2025 (as of

    September 30, 2025)

    182,985

    129,492

    70.5

    1,832.40

    FY 2024 (as of March 31,

    2025)

    194,338

    136,563

    69.9

    1,906.85

    Reference: Equity capital 2nd Quarter of FY 2025 (as of September 30, 2025): ¥128,989 million

    FY 2024 (as of March 31, 2025): ¥135,929 million

  2. Dividends

    Annual dividends

    First quarter-end

    2nd Quarter-end

    Third quarter-end

    Year-end

    Total

    FY 2024 (year ended March 2025)

    FY 2025 (year ending March 2026)

    Yen

    -

    -

    Yen

    50.00

    55.00

    Yen

    -

    Yen

    125.00

    Yen

    175.00

    FY 2025 (year ending March 2026) (est.)

    -

    125.00

    180.00

    Note: Revisions to most recently released dividend forecast: None

  3. Forecast earnings for fiscal year 2025 (April 1, 2025 to March 31, 2026)

    (Percentages represent year-on-year changes.)

    Net sales

    Operating profit

    Ordinary

    profit

    Net income attributable to owners of the parent company

    Net income per share

    Full year

    Millions of yen

    %

    Millions of yen

    %

    Millions of yen

    %

    Millions of yen

    %

    Yen

    180,000

    2.6

    24,500

    6.3

    26,000

    5.5

    18,000

    1.0

    255.70

    Note: Revisions to most recently released earnings forecast: None

    Notes

    1. Significant changes among subsidiaries during the fiscal year under review (i.e. changes among specific subsidiaries resulting in a change in the scope of consolidation)

    2. Application of accounting procedures specific to the preparation of the consolidated quarterly financial statements

      : None

      : Yes

      Note: For details, please refer to "2. Consolidated Quarterly Financial Statements and Primary Explanatory Notes

      (4) Notes on Quarterly Consolidated Financial Statements (Notes on Accounting Procedures Specific to the Preparation of the Consolidated Quarterly Financial Statements) on page 14 of the attached document.

    3. Changes to accounting policy, changes to accounting forecasts, and restatements

      1. Changes arising from revision of accounting standards : None

      2. Changes to accounting policy other than those in [1] above : None

      3. Changes to accounting forecasts : None

      4. Restatements : None

      As of 2Q ended September 30, 2025

      71,106,129

      shares

      As of March 31, 2025

      76,657,829

      shares

      As of 2Q ended September 30, 2025

      712,186

      shares

      As of March 31, 2025

      5,373,192

      shares

      As of 2Q ended September 30, 2025

      70,692,302

      shares

      As of 2Q ended September 30, 2024

      71,394,296

      shares

    4. Number of shares issued and outstanding (common stock)

  1. Number of shares issued and outstanding at the end of the period (including treasury stock)

  2. Number of shares of treasury stock at the end of the period

  3. Average number of shares outstanding (over the fiscal year under review up to September 30, 2025)

Note: The number of shares of treasury stock as of September 30, 2025, includes the Company's shares held by the Director's Compensation BIP Trust and the Employee Stock Ownership Plan (J-ESOP) (711,819 shares as of September 30, 2025 and 721,481 shares as of March 31, 2025 respectively).

In addition, these Company's shares are included in the treasury stock which is deducted in calculating the average number of shares during the period.

Note: These Summary Financial Statements for second quarter of FY2025 are not subject to the review procedures. Note: Explanation concerning appropriate use of the earnings forecast, and other matters to note

Caution regarding forward-looking statements

Earnings forecasts and other forward-looking statements contained in this document are based on information available at the time of preparing this document and on certain assumptions that are deemed to be reasonable. A variety of factors could cause actual results to differ significantly from the forecasts. For information on the earnings forecasts, please refer to "1. Summary of Business Results (3) Explanation of Forward-looking Information, including the Outlook for Consolidated Operating Results" on page 7 of the attached document.

Obtaining supplementary financial results materials and information on the scheduled financial results briefing Supplementary financial results materials are disclosed on the Amano's website on the same day as the date of this document. Also, a financial results briefing for institutional investors and analysts is scheduled for October 31, 2025. The financial results materials to be distributed at this briefing are due to be on the Amano's website immediately on the same day.

  • Table of Contents for Attachment

    1. Summary of Business Results 2

      1. Summary of Business Results for the Current Quarter 2

      2. Summary of Financial Condition for the Current Quarter 6

      3. Explanation of Forward-looking Information, including Outlook for Consolidated Operating Results 7

      4. Basic Policy on Distribution of Profits and Payment of Dividends for the Second Quarter 7

    2. Consolidated Quarterly Financial Statements and Primary Explanatory Notes 8

      1. Consolidated Quarterly Balance Sheets 8

      2. Consolidated Quarterly Statements of Income and Consolidated Quarterly Statements of Comprehensive Income 10

      3. Consolidated Quarterly Statements of Cash Flows 12

      4. Notes on Quarterly Consolidated Financial Statements 14

Notes Regarding the Premise of a Going Concern 14

Notes on Significant Changes in Shareholders' Equity 14

Notes on Accounting Procedures Specific to the Preparation of the Consolidated Quarterly Financial Statements 14

Additional information 14

Notes on Segment Information 15

Significant Subsequent Events 15

1. Summary of Business Results

  1. Summary of Business Results for the Current Quarter

    During the current second quarter period, the Japanese economy is considered to continue its moderate recovery trend, supported by capital expenditures by companies to save labor and manpower. On the other hand, growing uncertainties about future economic conditions are emerging due to impacts from changes in U.S. trade policies, concerns about overseas economic downturns, and increasing geopolitical risks.

    Under this business environment, in our 9th Medium-term Business Plan that started in April 2023, we, the Amano Group have set forth the management concept of "The 4th Stage Towards a 100-year Company-Initiatives for a Paradigm Shift Leading to Sustainable Management" in which we have promoted DX in each business field and have executed strategic investments in software-based assets, IoT, AI, etc., and have further enhanced our competitive advantage in terms of profitability. Furthermore, we have proactively worked to solve social issues.

    During the current second quarter period under review, net sales were ¥83,928 million (down 0.4% year-on-year), operating profit was ¥9,686 million (down 2.1% yoy), ordinary profit was ¥10,481 million (down 0.5% yoy), and net income attributable to owners of the parent company was ¥6,677 million (down 6.8% yoy).

    Main factors behind the business results

    1. At non-consolidated Amano, Information Systems sales continued to grow due to strong software investments from various companies, Environmental Systems sales increased due to strong sales of large-scale systems, and Clean Systems sales continued to increase due to favorable performance of cleaning robots. On the other hand, Parking Systems sales decreased due to a backlash reduction from the special demand for new banknotes in the previous fiscal year.

    2. In domestic group companies, the parking management contract services business and the cloud service business for T&A sales grew. The digital time stamp business continued to grow.

    3. In overseas markets, Parking Systems sales increased in North America and became profitable due to the effect of new products. In Europe, Information Systems sales in France decreased due to impacts of foreign exchange rates, etc. In Asia, Parking Systems sales grew in Hong Kong, but Parking Systems sales in South Korea slightly decreased due to political turmoil since the end of last year, a macro economic slump, and impacts of the weak local currency.

      The following are business results by segment:

      Sales by business division (Millions of yen)

      Category

      2Q of FY 2024

      (year ended March 2025)

      2Q of FY 2025

      (year ending March 2026)

      Change

      Amount

      Ratio (%)

      Amount

      Ratio (%)

      Amount

      %

      Time Information System business:

      Information Systems

      18,069

      21.5

      19,969

      23.8

      1,900

      10.5

      Time Management Products

      1,152

      1.4

      1,058

      1.3

      (93)

      (8.1)

      Parking Systems

      45,832

      54.3

      43,626

      51.9

      (2,206)

      (4.8)

      Subtotal

      65,054

      77.2

      64,655

      77.0

      (399)

      (0.6)

      Environment System business:

      Environmental Systems

      11,493

      13.7

      12,084

      14.4

      591

      5.1

      Clean Systems

      7,680

      9.1

      7,188

      8.6

      (491)

      (6.4)

      Subtotal

      19,173

      22.8

      19,273

      23.0

      99

      0.5

      Total

      84,228

      100.0

      83,928

      100.0

      (299)

      (0.4)

      Time Information System business

      • Information Systems: Time & Attendance (T&A), Human Resources (HR) systems,

        Payroll information systems, access control, and digital time stamps

      • Time Management Products: PC-linked time recorders, online time recorders, and time stamps

      • Parking Systems: Parking lot management systems, bicycle parking lot management

systems, and parking management contract services

The sales in this business totaled ¥64,655 million, down by ¥399 million (0.6%) year-on-year. The following is a breakdown of sales by business division.

  • Information Systems ¥19,969 million (up 10.5% year-on-year)

    Domestic sales for the current term were as follows. For non-consolidated Amano, software sales increased by

    ¥1,549 million (29.8%) due to the promotion of software update proposals, hardware sales increased by ¥262 million (25.5%), and sales generated by maintenance contracts and supplies services increased by ¥18 million (0.8%). Cloud services sales deployed by Amano Business Solutions Corporation increased.

    Overall overseas sales increased by ¥99 million (1.1%). Accu-Time Systems, Inc.'s sales in North America increased, while Horoquartz S.A.'s sales in Europe decreased due to impacts of foreign exchange rates.

  • Time Management Products ¥1,058 million (down 8.1% year-on-year)

    Domestic sales for the current term decreased by ¥49 million (5.4%) as the sales of standard time recorders and PC-linked time recorders decreased compared with the previous fiscal year.

    Overall overseas sales decreased by ¥52 million (19.1%) as sales in North America and Asia decreased.

  • Parking Systems ¥43,626 million (down 4.8% year-on-year)

    Domestic sales for the current term were as follows. For non-consolidated Amano, parking system equipment sales decreased by ¥1,437 million (16.9%), and sales generated by maintenance contracts and supplies services decreased by ¥2,022 million (28.5%) due to the backlash reduction from the special demand for new banknotes in the previous fiscal year. Sales of the parking management contract service business operated by Amano Management Service continued to increase steadily, and the number of parking sites under management increased by 30,000 (3.8%) from the end of the previous fiscal year.

    Overall overseas sales increased by ¥810 million (3.3%). Amano McGann, Inc.'s sales in North America increased and in Asia, the sales of the parking management contract service business in Hong Kong increased, but decreased in Korea.

    Environment System business

    • Environmental Systems: Standard dust collection systems, mist collectors, large dust collection

      systems, pneumatic conveyors, and deodorizing equipment

    • Clean Systems: Industrial vacuum cleaners, automatic floor scrubbers, cleaning robots, wooden floor sanding machines, cleaning contract services, and electrolyzed water generators

      The sales in this business totaled ¥19,273 million, up by ¥99 million (0.5%) year-on-year. The following is a breakdown of sales by business division.

  • Environmental Systems ¥12,084 million (up 5.1% year-on-year)

Domestic sales for the current term were as follows. For non-consolidated Amano, sales of standard dust collectors decreased by ¥123 million (3.8%). On the other hand, sales of large-scale systems increased by ¥1,032 million (30.1%), and sales generated by maintenance contracts and supplies services increased by ¥215 million (9.7%).

Overall overseas sales decreased by ¥678 million (29.9%) as sales in North America and Asia decreased.