Interim report
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DISCLAIMER: This document has been translated from a part of the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail. November 2, 2026 Consolidated Financial Results for the Six Months Ended September 30, 2026 (Under Japanese GAAP) Company name: SOFTCREATE HOLDINGS CORP. Listing: Tokyo Stock Exchange Securities code: 3371 URL: https://www.softcreate-holdings.co.jp/ Representative: Masaru Hayashi, Representative Director and Chairman Inquiries: Jun Sato, Director, Managing Executive Officer Telephone: +81-3-3486-0606 Scheduled date to file semi-annual securities report: November 9, 2026 Scheduled date to commence dividend payments: December 4, 2026 Preparation of supplementary material on financial results: None Holding of financial results briefing: None (Yen amounts are rounded down to millions, unless otherwise noted.) 1. Consolidated financial results for the six months ended September 30, 2026 (from April 1, 2026 to September 30, 2026) (1) Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Six months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % September 30, 2026 18,255 10.6 3,115 13.7 3,297 8.5 2,026 8.4 September 30, 2025 16,508 8.8 2,739 4.7 3,039 10.3 1,869 5.7 Note: Comprehensive income For the six months ended September 30, 2026: ¥2,543 million [3.8%] For the six months ended September 30, 2025: ¥2,450 million [22.2%] Basic earnings per share Diluted earnings per share Six months ended Yen Yen September 30, 2026 79.87 79.58 September 30, 2025 75.05 74.02 (2) Consolidated financial position Total assets Net assets Equity-to-asset ratio As of Millions of yen Millions of yen % September 30, 2026 43,581 30,704 60.7 March 31, 2026 42,376 29,305 59.3 Reference: Equity As of September 30, 2026: ¥26,441 million As of March 31, 2026: ¥25,124 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, 2026 - 31.00 - 31.00 62.00 Fiscal year ending March 31, 2027 - 31.00 Fiscal year ending March 31, 2027 (Forecast) 31.00 62.00 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, 2027 (from April 1, 2026 to March 31, 2027) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Fiscal year ending March 31, 2027 37,000 7.6 6,300 1.5 6,550 0.1 4,200 0.6 165.75 Note: Revisions to the earnings forecasts most recently announced: None
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* Notes (1) Significant changes in the scope of consolidation during the period: None (2) Adoption of accounting treatment specific to the preparation of semi-annual consolidated financial statements: None (3) 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 (4) Number of issued shares (common shares) (i) Total number of issued shares at the end of the period (including treasury shares) As of September 30, 2026 27,550,278 shares As of March 31, 2026 27,550,278 shares (ii) Number of treasury shares at the end of the period As of September 30, 2026 2,286,631 shares As of March 31, 2026 2,211,388 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Six months ended September 30, 2026 25,375,336 shares Six months ended September 30, 2025 24,905,361 shares * Semi-annual financial results reports are exempt from review conducted by certified public accountants or an audit firm. * 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 financial results, etc. may differ substantially due to various factors. For the conditions on which earnings forecasts are predicated and precautions for the use of earnings forecasts, please refer to Appendix P.2 "1. Summary of Operating Results, etc. (3) Explanation of Forward-Looking Information such as Consolidated Earnings Forecasts."
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Semi-annual consolidated balance sheet (Thousands of yen) As of March 31, 2026 As of September 30, 2026 Assets Current assets Cash and deposits 13,224,404 14,102,612 Notes and accounts receivable - trade, and contract assets 7,964,099 7,134,884 Electronically recorded monetary claims - operating 72,431 8,981 Securities 1,991,026 3,984,196 Merchandise 589,414 646,712 Other 3,063,962 2,103,983 Allowance for doubtful accounts (3,697) (1,815) Total current assets 26,901,641 27,979,555 Non-current assets Property, plant and equipment 317,885 321,608 Intangible assets Goodwill 1,473,531 1,320,452 Other 3,594,564 3,692,205 Total intangible assets 5,068,095 5,012,657 Investments and other assets Investment securities 8,530,632 8,886,379 Deferred tax assets 189,180 201,029 Other 1,376,593 1,188,445 Allowance for doubtful accounts (7,774) (7,774) Total investments and other assets 10,088,631 10,268,080 Total non-current assets 15,474,612 15,602,346 Total assets 42,376,253 43,581,902
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(Thousands of yen) As of March 31, 2026 As of September 30, 2026 Liabilities Current liabilities Accounts payable - trade 3,169,264 2,531,986 Contract liabilities 2,184,734 2,531,316 Current portion of long-term borrowings 65,442 - Income taxes payable 1,247,252 1,385,155 Provision for bonuses 955,248 1,047,313 Provision for loss on construction contracts - 7,160 Other 2,427,321 2,262,074 Total current liabilities 10,049,263 9,765,006 Non-current liabilities Long-term borrowings 143,379 - Provision for retirement benefits for directors (and other officers) 953,092 1,006,652 Retirement benefit liability 1,075,375 1,139,152 Deferred tax liabilities 849,492 966,115 Total non-current liabilities 3,021,339 3,111,920 Total liabilities 13,070,603 12,876,926 Net assets Shareholders' equity Share capital 854,101 854,101 Capital surplus 2,396,515 2,438,479 Retained earnings 21,505,834 22,747,156 Treasury shares (2,784,066) (3,043,926) Total shareholders' equity 21,972,385 22,995,811 Accumulated other comprehensive income Valuation difference on available-for-sale securities 3,088,476 3,402,080 Remeasurements of defined benefit plans 63,488 43,779 Total accumulated other comprehensive income 3,151,965 3,445,859 Share acquisition rights 495,907 440,058 Non-controlling interests 3,685,391 3,823,245 Total net assets 29,305,650 30,704,975 Total liabilities and net assets 42,376,253 43,581,902
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Semi-annual consolidated statement of income (Thousands of yen) Six months ended September 30, 2025 Six months ended September 30, 2026 Net sales 16,508,081 18,255,223 Cost of sales 9,810,657 10,737,229 Gross profit 6,697,423 7,517,993 Selling, general and administrative expenses 3,957,841 4,402,168 Operating profit 2,739,582 3,115,825 Non-operating income Interest income 7,325 24,596 Dividend income 47,791 54,791 Foreign exchange gains 271 118 Share of profit of entities accounted for using equity method 189,392 20,200 Sponsorship money income 46,942 72,181 Other 8,034 16,269 Total non-operating income 299,759 188,156 Non-operating expenses Interest expenses - 534 Commission for purchase of treasury shares - 1,682 Settlement payments - 2,400 Other 153 1,824 Total non-operating expenses 153 6,440 Ordinary profit 3,039,187 3,297,541 Extraordinary income Gain on sale of investment securities - 203,672 Gain on reversal of share acquisition rights 6,624 8,143 Total extraordinary income 6,624 211,815 Extraordinary losses Loss on retirement of non-current assets 3,642 2,149 Total extraordinary losses 3,642 2,149 Profit before income taxes 3,042,169 3,507,207 Income taxes - current 949,850 1,286,963 Income taxes - deferred 19,158 (30,229) Total income taxes 969,009 1,256,734 Profit 2,073,159 2,250,473 Profit attributable to non-controlling interests 204,007 223,645 Profit attributable to owners of parent 1,869,152 2,026,827
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Semi-annual consolidated statement of comprehensive income (Thousands of yen) Six months ended September 30, 2025 Six months ended September 30, 2026 Profit 2,073,159 2,250,473 Other comprehensive income Valuation difference on available-for-sale securities 391,079 313,847 Remeasurements of defined benefit plans, net of tax (13,520) (20,542) Share of other comprehensive income of entities accounted for using equity method - (244) Total other comprehensive income 377,558 293,061 Comprehensive income 2,450,718 2,543,534 Comprehensive income attributable to Comprehensive income attributable to owners of parent 2,247,698 2,320,722 Comprehensive income attributable to non-controlling interests 203,019 222,812
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Semi-annual consolidated statement of cash flows (Thousands of yen) Six months ended September 30, 2025 Six months ended September 30, 2026 Cash flows from operating activities Profit before income taxes 3,042,169 3,507,207 Depreciation 673,796 811,375 Amortization of goodwill 14,315 153,079 Share-based payment expenses 116,503 86,001 Increase (decrease) in allowance for doubtful accounts 5,873 (1,882) Increase (decrease) in provision for bonuses 42,870 92,065 Increase (decrease) in retirement benefit liability 14,052 33,780 Increase (decrease) in provision for retirement benefits for directors (and other officers) 37,647 53,559 Interest and dividend income (55,117) (79,387) Interest expenses - 534 Purchase of treasury stock - 1,682 Loss on retirement of non-current assets 3,642 2,149 Loss (gain) on sale of investment securities - (203,672) Foreign exchange losses (gains) (271) (118) Share of loss (profit) of entities accounted for using equity method (189,392) (20,200) Gain on reversal of share acquisition rights (6,624) (8,143) Surrender value of insurance policies - (383) Decrease (increase) in accounts receivable - trade, and contract assets 297,947 892,665 Decrease (increase) in inventories (209,374) (70,643) Decrease (increase) in prepaid expenses 59,412 141,721 Increase (decrease) in trade payables (1,096) (637,277) Increase (decrease) in contract liabilities 188,123 346,581 Increase (decrease) in accounts payable - other (253,877) (86,585) Other, net 128,076 (85,242) Subtotal 3,908,677 4,928,867 Interest and dividends received 55,388 67,111 Interest paid - (534) Income taxes paid (1,112,220) (1,161,787) Net cash provided by (used in) operating activities 2,851,846 3,833,656
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(Thousands of yen) Six months ended September 30, 2025 Six months ended September 30, 2026 Cash flows from investing activities Payments into time deposits - (2,500,000) Purchase of securities (2,500,000) (2,980,915) Purchase of property, plant and equipment (32,503) (66,597) Purchase of intangible assets (890,960) (865,305) Proceeds from sale of property, plant and equipment - 453 Proceeds from sale and redemption of short-term and long-term investment securities 2,500,000 2,324,019 Purchase of shares of subsidiaries and associates (51,000) - Purchase of golf club membership - (8,341) Loan advances (11,543) (13,469) Proceeds from collection of loans receivable 9,343 12,669 Payments of leasehold and guarantee deposits (129) - Proceeds from refund of leasehold and guarantee deposits 54,712 8,586 Purchase of insurance funds (820) (108) Proceeds from cancellation of insurance funds - 2,428 Net cash provided by (used in) investing activities (922,901) (4,086,581) Cash flows from financing activities Repayments of borrowings - (208,821) Proceeds from exercise of employee share options 92,410 227,528 Purchase of treasury shares (169) (501,025) Purchase of treasury shares of subsidiaries - (17,231) Dividends paid (683,124) (783,682) Dividends paid to non-controlling interests (65,705) (66,549) Net cash provided by (used in) financing activities (656,588) (1,349,781) Net increase (decrease) in cash and cash equivalents 1,272,356 (1,602,707) Cash and cash equivalents at beginning of period 14,958,475 14,233,994 Cash and cash equivalents at end of period 16,230,832 12,631,287
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(Notes on segment information, etc.) Segment Information Previous interim consolidated accounting period (from April 1, 2025 to September 30, 2025) 1. Information on sales and the amount of profit or loss for each reported segment, as well as information on the breakdown of revenues (Thousands of yen) Reportable segments Total Adjustment amount (Note) 1 Interim Consolidated Statements of Income (Note)2 Ec solution business It solution business Sales Goods to be transferred at a single point in time 461,579 2,147,798 2,609,378 - 2,609,378 Goods that are transferred over a period of time 8,309,329 5,396,893 13,706,222 - 13,706,222 Revenue generated from customer contracts 8,770,909 7,544,691 16,315,601 - 16,315,601 Other earnings (Note)3 - 192,480 192,480 - 192,480 Revenues from external customers 8,770,909 7,737,172 16,508,081 - 16,508,081 Transactions with other segments 5,707 96,538 102,245 (102,245) - Total 8,776,616 7,833,710 16,610,327 (102,245) 16,508,081 Segment Profit 2,277,290 1,352,220 3,629,510 (590,322) 3,039,187 Note: 1 The adjustment for segment profit of (590,322) thousand yen includes inter-segment transactions of (75,978) thousand yen and company-wide expenses of (514,344) thousand yen not allocated to each reporting segment. Corporate expenses are general and administrative expenses that are not primarily attributable to the reporting segment. 2 Segment profit is adjusted to ordinary income in the interim consolidated statements of income. 3 Other income is rental income based on the Accounting Standards for Lease Transactions. 2. Information on impairment losses or goodwill on fixed assets by reporting segment Not applicable. Interim Consolidated Accounting Period (April 1, 2026 to September 30, 2026) 1. Information on sales and the amount of profit or loss for each reported segment, as well as information on the breakdown of revenues (Thousands of yen) Reportable segments Total Adjustment amount (Note) 1 Interim Consolidated Statements of Income (Note)2 Ec solution business It solution business Sales Goods to be transferred at a single point in time 742,557 1,960,293 2,702,851 - 2,702,851 Goods that are transferred over a period of time 9,019,642 6,262,174 15,281,816 - 15,281,816 Revenue generated from customer contracts 9,762,200 8,222,467 17,984,667 - 17,984,667 Other earnings (Note)3 - 270,555 270,555 - 270,555 Revenues from external customers 9,762,200 8,493,023 18,255,223 - 18,255,223 Transactions with other segments 9,445 100,997 110,442 (110,442) - Total 9,771,645 8,594,020 18,365,665 (110,442) 18,255,223 Segment Profit 2,261,853 1,607,860 3,869,714 (572,172) 3,297,541 Note: 1 The adjustment for segment profit of (572,172) thousand yen includes inter-segment transactions of (92,434) thousand yen and company-wide expenses of (479,738) thousand yen that have not been allocated to each reporting segment. Corporate expenses are general and administrative expenses that are not primarily attributable to the reporting segment. 2 Segment profit is adjusted to ordinary income in the interim consolidated statements of income. 3 Other income is rental income based on the Accounting Standards for Lease Transactions. 2. Information on impairment losses or goodwill on fixed assets by reporting segment (Significant fluctuations in the amount of goodwill) In the "EC Solutions Business" segment, the business combination with Megli Co., Ltd., which took place on March 31, 2026, was provisionally processed in the previous fiscal year, but was finalized in the interim consolidated accounting period. As a result, the provisionally calculated amount of goodwill of 1,805,475 thousand yen decreased by 417,833 thousand yen to 1,387,641 thousand yen due to the finalization of accounting treatment.