Page 1

Name of company : Stock code : Financial Results for the Second Quarter ( First Half ) of the Fiscal Year Ending February 28 , 2027 ( Japanese GAAP , Consolidated ) FASF dip Corporation 2379 October 13 , 2026 Stock exchange listing : Company website : Tokyo Stock Exchange https://www.dip-net.co.jp/en/ Representative : Contact : Hideki Tomita , Representative Director , President and CEO Haruhiko Arai , Managing Corporate Officer , CFO , Head of Corporate Management Group Phone : + 81-3-5114-1177 Scheduled filing date of semi - annual report : October 14 , 2026 Scheduled start date of dividend payment : November 16 , 2026 Available Scheduled ( for institutional investors and analysts ) Supplementary documents to the financial results : Financial results briefing : 1. Consolidated Earnings for the Six Months Ended August 31 , 2026 ( 1 ) Consolidated operating results ( All figures are rounded down to the nearest million yen ) ( Percentage figures indicate year - on - year change ) Sales Operating Income Ordinary Income Net Income Attributable to Owners of Parent Six months ended August 31 , 2026 ¥ million % ¥ million % ¥ million % ¥ million % August 31 , 2025 25,550 28,850 -11.4 56 -99.0 3 -99.9 ( 578 ) 1.5 5,441 -27.6 5,397 -27.3 3,715 -26.4 ( Note ) Comprehensive income Six months ended August 31 , 2026 : ¥ ( 661 ) million ( - % ) Six months ended August 31 , 2025 : ¥ 3,705 million ( -24.3 % ) Basic Earnings Diluted Earnings per Share per Share Six months ended ¥ ¥ August 31 , 2026 August 31 , 2025 ( 11.06 ) 71.01 71.00 ( 2 ) Consolidated financial position Total Assets Net Assets Equity Ratio ¥ million As of August 31 , 2026 As of February 28 , 2026 45,379 49,954 ¥ million 33,776 % 74.3 37,193 73.7 ( Reference ) Equity : As of August 31 , 2026 ¥ 33,701 million As of February 28 , 2026 ¥ 36,826 million 2. Dividends FY'26 / 2 FY'27 / 2 Annual Dividends End of Q1 ¥ End of Q2 End of Q3 ¥ Year - end Total ¥ 47.00 48.00 48.00 95.00 FY 27/2 ( forecast ) ( Note ) Revisions to the latest dividend forecast : No 49.00 97.00 3. Consolidated Earnings Forecast for FY ' 27/2 ( the period from March 1 , 2026 to February 28 , 2027 ) ( Percentage figures indicate year - on - year change ) Net Income Attributable to Owners of Parent Sales Operating Income Ordinary Income Full year ¥ million 49,000- 53,000 % -10.7- -3.4 ¥ million ( 2,500 ) - 2.500 % -127.4- -72.6 ¥ million ( 2,500 ) - 2,500 % -127.8- -72.2 ¥ million ( 2,700 ) - 700 % -145.3- -88.2 Basic Earnings per Share ¥ ( 51.6 ) - 13.4 ( Note ) Revisions to the latest earnings forecast : Yes - 1 -