Consolidated Financial Results for the Three Months Ended June 30, 2025 (Under Japanese GAAP)

July 31, 2025

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 to commence dividend payments: -

Preparation of supplementary material on financial results: Yes

Holding of financial results briefing: None

(Yen amounts are rounded down to millions, unless otherwise noted.)

1. Consolidated financial results for the three months ended June 30, 2025 (from April 1, 2025 to June 30, 2025)
   1. Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.)

      	Net sales		Operating profit		Ordinary profit		Profit attributable to owners of parent
      Three months ended	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      June 30, 2025	21,698	3.2	1,689	(25.6)	1,836	(20.8)	1,231	(21.5)
      June 30, 2024	21,034	1.2	2,270	10.4	2,317	10.2	1,568	7.2

      Note: Comprehensive income For the three months ended June 30, 2025:	¥1,320 million	[(22.3)%]
      For the three months ended June 30, 2024:	¥1,699 million	[(7.2)%]

      	Basic earnings per share	Diluted earnings per share
      Three months ended	Yen	Yen
      June 30, 2025	35.78	-
      June 30, 2024	45.79	-

   2. Consolidated financial position

   	Total assets	Net assets	Equity-to-asset ratio
   As of	Millions of yen	Millions of yen	%
   June 30, 2025	54,480	37,069	68.0
   March 31, 2025	56,032	36,470	65.1

   Reference: Equity

   As of June 30, 2025: ¥37,069 million

   As of March 31, 2025: ¥36,470 million

2. Cash dividends

   	Annual dividends per share
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Total
   	Yen	Yen	Yen	Yen	Yen
   Fiscal year ended March 31, 2025	-	24.00	-	27.50	51.50
   Fiscal year ending March 31, 2026	-
   Fiscal year ending March 31, 2026 (Forecast)		29.50		29.50	59.00

   Note: Revisions to the forecast of cash dividends most recently announced: None

3. Forecast of consolidated financial results for the fiscal year ending March 31, 2026 (from April 1, 2025 to March 31, 2026)

(Percentages indicate year-on-year changes.)

Note: Revisions to the earnings forecasts most recently announced: None

1. Significant changes in the scope of consolidation during the period: None

2. Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements: None

3. Changes in accounting policies, changes in accounting estimates, and restatement

   1. Changes in accounting policies due to revisions to accounting standards and other regulations: None

   2. Changes in accounting policies due to other reasons: None

   3. Changes in accounting estimates: None

   4. Restatement: None

4. Number of issued shares (common shares)

   1. Total number of issued shares at the end of the period (including treasury shares)

      As of June 30, 2025	34,629,200 shares
      As of March 31, 2025	34,415,000 shares

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

      As of June 30, 2025	3,161 shares
      As of March 31, 2025	1,261 shares

   3. Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year)

• Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm:nothing

• 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 future. Matters related to the above forecasts are referred to in Appendix P.3 "1. Summary of Operating Results, etc. (3) Explanation of Forward-Looking Information such as Consolidated Earnings Forecasts."

(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.

Non-current assets

(Millions of yen)

(Notes on segment information, etc.)

1. the three months of the previous fiscal year (April 1, 2024 to June 30, 2024)

   1. Information on sales and the amount of profit or loss for each reported segment

      (in millions of yen)

      	Reportable segments					Adjustment amount (Note) 1	Quarterly Consolidated Statements of Income (Note)2
      	Solutions Business	Mail-order Business	E-commerce Business	Group Jurisdiction Business	Total
      Sales
      Revenues from external customers	6,601	11,052	3,372	8	21,034	-	21,034
      Transactions with other segments	326	0	43	871	1,242	(1,242)	-
      Total	6,927	11,052	3,416	880	22,276	(1,242)	21,034
      Segment profit (loss)	156	2,056	29	75	2,318	(0)	2,317

      Note: 1. Adjustments for segment profit or loss (loss) include unrealized profits of (0) million yen.

   2. Segment profit or loss (loss) is adjusted for ordinary income in the quarterly consolidated statements of income.

      2. Information on impairment losses or goodwill on fixed assets by reporting segment (Significant fluctuations in the amount of goodwill)

      In the Solutions Business, we acquired all shares of BeBorn co.,ltd. in the first quarter of the current fiscal year and became a consolidated subsidiary of the Company, resulting in goodwill of 630 million yen.

2. the three months of the current fiscal year (April 1, 2025 to June 30, 2025)

   1. Information on sales and the amount of profit or loss for each reported segment

      (in millions of yen)

      	Reportable segments					Adjustment amount (Note) 1	Quarterly Consolidated Statements of Income (Note)2
      	Solutions Business	Mail-order Business	E-commerce Business	Group Jurisdiction Business	Total
      Sales
      Revenues from external customers	8,361	10,172	3,117	47	21,698	-	21,698
      Transactions with other segments	301	0	30	882	1,214	(1,214)	-
      Total	8,663	10,172	3,148	929	22,913	(1,214)	21,698
      Segment profit (loss)	275	1,583	(77)	52	1,834	1	1,836

      Note: 1. Adjustments for segment profit or loss (loss) include unrealized profits of 1 million yen.

   2. Segment profit or loss (loss) is adjusted for ordinary income in the quarterly consolidated statements of income.

1. Changes to Reporting Segments, etc.

   One overseas subsidiary, which was previously included in the "Group Jurisdiction Business," has been included in the "Mail-order Business" from the first quarter of the current fiscal year in accordance with the change in the internal management classification.

   Segment information for the three months of the previous fiscal year is disclosed based on the c lassification of reporting segments for the three months of the current fiscal year.

2. Information on impairment losses or goodwill on fixed assets by reporting segment (Significant fluctuations in the amount of goodwill)

In the Solutions Business, we acquired all shares of ZonExpert Co., Ltd. in the first quarter of the current fiscal year and became a consolidated subsidiary of the Company, resulting in goodwill of 548 million yen.