Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (Under Japanese GAAP)

Consolidated Financial Results

for the Fiscal Year Ended March 31, 2026 (Under Japanese GAAP)

May 7, 2026

Company name:

Scroll Corporation

Listing:

Tokyo Stock Exchange

Securities code:

8005

URL:

https://www.scroll.jp/

Representative:

Tomohisa Tsurumi

President

Inquiries:

Yasunori Sugimoto

Director, General Manager of Corporate Management Dept.

Telephone:

+81-53-464-1114

Scheduled date of annual general meeting of shareholders:

May 29, 2026

Scheduled date to commence dividend payments:

June 1, 2026

Scheduled date to file annual securities report:

May 28, 2026

Preparation of supplementary material on financial results:

Yes

Holding of financial results briefing:

Yes (for institutional investors and securities analysts)

Net sales

Operating profit

Ordinary profit

Profit attributable to owners of parent

Basic earnings per share

Full year

Millions of

yen

%

Millions of

yen

%

Millions of

yen

%

Millions of

yen

%

Yen

90,000

1.6

6,100

6.5

6,500

5.4

4,300

55.3

127.17

(1) Significant changes in the scope of consolidation during the period:

None

Newly included:

-

companies(

)

Excluded:

-

companies(

)

(2) Changes in accounting policies, changes in accounting estimates, and restatement

(i)

Changes in accounting policies due to revisions to accounting standards and other regulations:

None

(ii)

Changes in accounting policies due to other reasons:

None

(iii)

Changes in accounting estimates:

None

(iv)

Restatement:

None

As of March 31, 2026

34,629,200

shares

As of March 31, 2025

34,415,000

shares

(ii)

Number of treasury shares at the end of the period

As of March 31, 2026

817,299

shares

As of March 31, 2025

1,261

shares

Fiscal Year ended March 31, 2026

34,308,984

shares

Fiscal Year ended March 31, 2025

34,371,629

shares

Total assets

Net assets

Equity-to-asset ratio

Net assets per share

As of

Millions of yen

Millions of yen

%

Yen

March 31, 2026

43,125

33,054

76.6

977.61

March 31, 2025

40,725

32,371

79.5

940.66

As of March 31, 2026:

¥

33,054 million

As of March 31, 2025:

¥

32,371 million

* Proper use of earnings forecasts, and other special matters

(Cautions on forward-looking statements, etc.)

The forward-looking statements, including forecasts of financial results, contained in these materials are based on information currently available to the Company and on certain assumptions deemed to be reasonable. However, the Company makes no guarantee that these forecasts will be achieved. Actual results may differ from forecasts due to various factors in the futur e.

(How to obtain supplementary explanatory materials for financial results)

Financial results briefing materials will be disclosed on TDnet on the same day and posted on the Company's website.

(Millions of yen)

As of March 31, 2025

As of March 31, 2026

Assets

Current assets

Cash and deposits

8,125

10,721

Accounts receivable - trade

11,863

12,291

Merchandise

6,909

6,034

Supplies

926

873

Accounts receivable - other

10,154

8,375

Other

2,092

2,344

Allowance for doubtful accounts

(1,391)

(1,120)

Total current assets

38,679

39,519

Non-current assets

Property, plant and equipment

Buildings and structures

15,887

16,008

Accumulated depreciation

(10,189)

(10,620)

Buildings and structures, net

5,697

5,388

Machinery, equipment and vehicles

2,471

2,521

Accumulated depreciation

(1,948)

(2,070)

Machinery, equipment and vehicles, net

523

451

Land

5,511

5,511

Construction in progress

0

1,042

Other

1,083

1,125

Accumulated depreciation

(935)

(975)

Other, net

148

150

Total property, plant and equipment

11,881

12,543

Intangible assets

Goodwill

504

378

Software

586

462

Software in progress

9

44

Other

5

5

Total intangible assets

1,106

890

Investments and other assets

Investment securities

2,368

4,085

Deferred tax assets

1,387

1,371

Other

1,343

2,072

Allowance for doubtful accounts

(734)

(1,453)

Total investments and other assets

4,364

6,075

Total non-current assets

17,352

19,508

Total assets

56,032

59,028

(Millions of yen)

As of March 31, 2025

As of March 31, 2026

Liabilities

Current liabilities

Accounts payable - trade

2,625

2,826

Accounts payable - other

11,604

13,471

Income taxes payable

1,362

1,099

Provision for bonuses

665

515

Other

1,644

1,756

Total current liabilities

17,903

19,668

Non-current liabilities

Provision for retirement benefits for directors (and other officers)

51

50

Provision for environmental measures

1

1

Provision for loss on litigation

-

1

Retirement benefit liability

1,423

1,360

Other

181

251

Total non-current liabilities

1,658

1,665

Total liabilities

19,561

21,333

Net assets

Shareholders' equity

Share capital

6,116

6,229

Capital surplus

7,045

7,158

Retained earnings

22,019

22,819

Treasury shares

(1)

(1,001)

Total shareholders' equity

35,180

35,206

Accumulated other comprehensive income

Valuation difference on available-for-sale

securities

1,180

2,367

Deferred gains or losses on hedges

40

47

Foreign currency translation adjustment

69

73

Total accumulated other comprehensive income

1,290

2,488

Total net assets

36,470

37,694

Total liabilities and net assets

56,032

59,028

(Millions of yen)

For the fiscal year ended March 31, 2025

For the fiscal year ended March 31, 2026

Net sales

84,030

88,548

Cost of sales

49,397

51,866

Gross profit

34,632

36,681

Selling, general and administrative expenses

28,580

30,954

Operating profit

6,052

5,727

Non-operating income

Interest income

36

77

Dividend income

81

111

Foreign exchange gains

44

11

Gain on adjustment of accounts payable

60

128

Recoveries of written off receivables

56

66

Other

126

87

Total non-operating income

406

483

Non-operating expenses

Interest expenses

10

3

Expense related to restricted stock

7

11

Commission for purchase of treasury shares

-

25

Other

15

4

Total non-operating expenses

33

44

Ordinary profit

6,424

6,166

Extraordinary income

Gain on sale of shares of subsidiaries and associates

-

2

Total extraordinary income

-

2

Extraordinary losses

Loss on retirement of non-current assets

4

1

Impairment losses

-

548

Loss on liquidation of business

74

1,006

Other

-

59

Total extraordinary losses

78

1,615

Profit before income taxes

6,346

4,552

Income taxes - current

2,371

2,210

Income taxes - deferred

(292)

(426)

Total income taxes

2,079

1,783

Profit

4,267

2,768

Profit attributable to owners of parent

4,267

2,768

(Millions of yen)

For the fiscal year ended March 31, 2025

For the fiscal year ended March 31, 2026

Profit

4,267

2,768

Other comprehensive income

Valuation difference on available-for-sale securities

117

1,187

Deferred gains or losses on hedges

(51)

6

Foreign currency translation adjustment

16

4

Total other comprehensive income

82

1,198

Comprehensive income

4,349

3,967

Comprehensive income attributable to

Comprehensive income attributable to owners of

parent

4,349

3,967

Comprehensive income attributable to non-controlling interests

-

-

(Millions of yen)

Shareholders' equity

Share capital

Capital surplus

Retained earnings

Treasury shares

Total shareholders' equity

Balance at beginning

of period

6,116

7,045

19,829

(815)

32,176

Changes during period

Issuance of new shares

-

Dividends of surplus

(1,442)

(1,442)

Profit attributable to owners of parent

4,267

4,267

Purchase of

treasury shares

(0)

(0)

Disposal of treasury shares

13

163

176

Cancellation of

treasury shares

(650)

650

-

Transfer of loss

(gains) on disposal of treasury shares

637

(637)

-

Change in scope of consolidation

2

2

Other

-

Net changes in items other than

shareholders' equity

Total changes during period

-

-

2,190

814

3,004

Balance at end of

period

6,116

7,045

22,019

(1)

35,180

Accumulated other comprehensive income

Total net assets

Valuation difference on available-for-sale securities

Deferred gains or losses on hedges

Foreign currency translation

adjustment

Total accumulated other

comprehensive income

Balance at beginning

of period

1,062

92

52

1,207

33,383

Changes during period

Issuance of new

shares

-

Dividends of surplus

(1,442)

Profit attributable to owners of parent

4,267

Purchase of treasury shares

(0)

Disposal of treasury shares

176

Cancellation of

treasury shares

-

Transfer of loss

(gains) on disposal of treasury shares

-

Change in scope of consolidation

2

Other

-

Net changes in items other than

shareholders' equity

117

(51)

16

82

82

Accumulated other comprehensive income

Total net assets

Valuation difference on available-for-sale securities

Deferred gains or losses on hedges

Foreign currency translation

adjustment

Total accumulated other

comprehensive income

Total changes during

period

117

(51)

16

82

3,086

Balance at end of period

1,180

40

69

1,290

36,470

(Millions of yen)

Shareholders' equity

Share capital

Capital surplus

Retained earnings

Treasury shares

Total shareholders'

equity

Balance at beginning of period

6,116

7,045

22,019

(1)

35,180

Changes during

period

Issuance of new shares

112

112

225

Dividends of surplus

(1,967)

(1,967)

Profit attributable to owners of parent

2,768

2,768

Purchase of treasury shares

(999)

(999)

Disposal of treasury

shares

-

Cancellation of treasury shares

-

Transfer of loss

(gains) on disposal of treasury shares

-

Change in scope of

consolidation

-

Other

(0)

(0)

Net changes in

items other than

shareholders' equity

Total changes during

period

112

112

800

(999)

25

Balance at end of period

6,229

7,158

22,819

(1,001)

35,206

Accumulated other comprehensive income

Total net assets

Valuation difference on available-for-sale securities

Deferred gains or losses on hedges

Foreign currency translation

adjustment

Total accumulated other

comprehensive income

Balance at beginning of period

1,180

40

69

1,290

36,470

Changes during period

Issuance of new shares

225

Dividends of

surplus

(1,967)

Profit attributable to owners of parent

2,768

Purchase of treasury shares

(999)

Disposal of treasury shares

-

Cancellation of treasury shares

-

Transfer of loss

(gains) on disposal of treasury shares

-

Change in scope of consolidation

-

Other

(0)

Net changes in items other than

shareholders' equity

1,187

6

4

1,198

1,198

Total changes during period

1,187

6

4

1,198

1,224

Accumulated other comprehensive income

Total net assets

Valuation difference on available-for-sale securities

Deferred gains or losses on hedges

Foreign currency translation

adjustment

Total accumulated other

comprehensive income

Balance at end of

period

2,367

47

73

2,488

37,694

(Millions of yen)

For the fiscal year ended March 31, 2025

For the fiscal year ended March 31, 2026

Cash flows from operating activities

Profit before income taxes

6,346

4,552

Depreciation

956

872

Impairment losses

-

548

Amortization of goodwill

126

126

Share-based payment expenses

128

189

Increase (decrease) in allowance for doubtful accounts

981

430

Increase (decrease) in provision for bonuses

80

(151)

Increase (decrease) in provision for loss on interest repayment

(0)

-

Increase (decrease) in provision for retirement

benefits for directors (and other officers)

(64)

(1)

Increase (decrease) in retirement benefit liability

(38)

(63)

Interest and dividend income

(118)

(189)

Interest expenses

10

3

Loss (gain) on sale of shares of subsidiaries and associates

-

(2)

Loss (gain) on sale and retirement of non-current assets

4

1

Loss on liquidation of business

74

1,006

Decrease (increase) in trade receivables

(97)

(422)

Decrease (increase) in inventories

(31)

912

Decrease (increase) in accounts receivable - other

(2,515)

1,089

Decrease (increase) in other current assets

(124)

18

Increase (decrease) in trade payables

31

26

Increase (decrease) in accrued liabilities

2,025

201

Increase (decrease) in other current liabilities

439

97

Other, net

(10)

32

Subtotal

8,202

9,277

Interest and dividends received

123

192

Interest paid

(10)

(3)

Income taxes paid

(2,214)

(2,527)

Income taxes refund

23

0

Net cash provided by (used in) operating activities

6,124

6,939

Cash flows from investing activities

Decrease (increase) in time deposits

(2,500)

2,500

Purchase of property, plant and equipment

(154)

(698)

Purchase of intangible assets

(159)

(173)

Purchase of shares of subsidiaries resulting in change

in scope of consolidation

(672)

(458)

Purchase of investment securities

(5)

(3)

Proceeds from sale of investment securities

26

-

Proceeds from cancellation of insurance funds

105

-

Payments of guarantee deposits

(9)

(48)

Proceeds from refund of guarantee deposits

22

29

Other, net

50

(5)

Net cash provided by (used in) investing activities

(3,298)

1,141

(Millions of yen)

For the fiscal year ended March 31, 2025

For the fiscal year ended March 31, 2026

Cash flows from financing activities

Proceeds from short-term borrowings

1,700

1,700

Repayments of short-term borrowings

(1,725)

(1,700)

Repayments of long-term borrowings

(3,165)

-

Purchase of treasury shares

(0)

(1,024)

Dividends paid

(1,439)

(1,962)

Other, net

(1)

(1)

Net cash provided by (used in) financing activities

(4,632)

(2,988)

Effect of exchange rate change on cash and cash equivalents

15

2

Net increase (decrease) in cash and cash equivalents

(1,790)

5,095

Cash and cash equivalents at beginning of period

7,396

5,625

Increase (decrease) in cash and cash equivalents resulting from change in scope of consolidation

19

-

Cash and cash equivalents at end of period

5,625

10,721