Notice Concerning Recording of Extraordinary Losses and Revisions to Full-Year Consolidated Results Forecasts

January 30, 2026

Company name: Scroll Corporation

Name of representative: Tomohisa Tsurumi, Representative

Director and President

(Ticker symbol: 8005; TSE Prime)

Inquiries: Yasunori Sugimoto, Director and General Manager of Corporate Management Department (Telephone: +81-53-464-1114)

Scroll Corporation (the "Company") hereby announces that in its financial results for the third quarter of the fiscal year ending March 31, 2026, the Company has recorded the following extraordinary losses. In addition, in light of the recording of this item and recent performance trends, the company revised the full-year consolidated results forecasts for the fiscal year ending March 31, 2026 (April 1, 2025 through March 31, 2026), which were disclosed on October 31, 2025, as described below.

1. Details of extraordinary losses

   In the E-commerce Business segment, we are working to complete business restructuring and reorganization. However, after comprehensively assessing the challenging external environment-including changes in consumer sentiment following the COVID-19 pandemic and the ongoing weakening of the yen-as well as the usage patterns of our e-commerce sites, we have resolved to withdraw from the parallel import ecommerce business. Consequently, during the third quarter of the current fiscal year, we have recorded extraordinary losses of 851 million yen as costs associated with the withdrawal from unprofitable businesses in the E-commerce Business.

2. Impact on Business Performance

   The impact of extraordinary losses on our business performance is reflected in the "Consolidated Financial Results for the Nine Months Ended December 31, 2025 (Under Japanese GAAP)" released today.

3. Revisions to results forecasts for the fiscal year

   Revisions to full-year consolidated results forecasts figure for the fiscal year ending March 31, 2026 (April 1, 2025 through March 31, 2026)

   1. Details of the revisions

      	Consolidated net sales	Consolidated operating profit	Consolidated ordinary profit	Profit attributable to owners of parent	Consolidated earnings per share
      Previously announced forecasts (A)	Millions of yen 87,000	Millions of yen 5,400	Millions of yen 5,800	Millions of yen 3,100	yen 90.15
      Revised forecasts (B)	87,000	5,600	6,000	2,800	81.60
      Change (B-A)	-	200	200	-300	-
      Change (%)	-	3.7	3.4	-9.7	-
      (Reference) Actual consolidated results for the previous fiscal year (Fiscal year ended March 31, 2025)	84,030	6,052	6,424	4,267	124.15

   2. Reasons for revisions

      The Solutions Business, our growth driver, has performed steadily, and we now expect both operating profit and ordinary profit to exceed the previously announced figures. However, profit attributable to owners of parent has been revised downward from the forecast due to the recording of extraordinary losses announced today.

      The above forecasts are based on information available as of the date of this announcement, and actual results may differ from these forecasts due to various factors.

4. Distribution of surplus and year-end dividend forecast

As this revisions to results forecasts is due to one-time loss associated with the withdrawal from business announced this time, and the Solutions Business, our growth driver, is performing well, the dividend forecast announced on May 7, 2025, will not be revised.

(Reference) Breakdown of annual dividends