Interim report
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Note: 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. January 30, 2026 CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd FFFFFiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll RRRRReeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee NNNNNiiiiinnnnneeeee MMMMMooooonnnnnttttthhhhhsssss EEEEEnnnnndddddeeeeeddddd DDDDDeeeeeccccceeeeemmmmmbbbbbeeeeerrrrr 3333311111,,,,, 22222000002222255555 (((((UUUUUnnnnndddddeeeeerrrrr JJJJJaaaaapppppaaaaannnnneeeeessssseeeee GGGGGAAAAAAAAAAPPPPP))))) Company name: eBASE Co.,Ltd. Listing: Tokyo Stock Exchange Securities code: 3835 URL: https://www.ebase.co.jp/ Representative: Takao Iwata Representative Director and President Inquiries: katsuyasu Kubota Director and Operating officer,CFO Telephone: +81-6-6486-3955 Scheduled date to commence dividend payments: - Preparation of supplementary material on financial results: Yes Holding of financial results briefing: Yes (Yen amounts are rounded down to millions, unless otherwise noted.) 11111..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee nnnnniiiiinnnnneeeee mmmmmooooonnnnnttttthhhhhsssss eeeeennnnndddddeeeeeddddd DDDDDeeeeeccccceeeeemmmmmbbbbbeeeeerrrrr 3333311111,,,,, 22222000002222255555 (((((fffffrrrrrooooommmmm AAAAAppppprrrrriiiiilllll 11111,,,,, 22222000002222255555 tttttooooo DDDDDeeeeeccccceeeeemmmmmbbbbbeeeeerrrrr 3333311111,,,,, 22222000002222255555))))) (((((11111))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd ooooopppppeeeeerrrrraaaaatttttiiiiinnnnnggggg rrrrreeeeesssssuuuuullllltttttsssss (((((cccccuuuuummmmmuuuuulllllaaaaatttttiiiiivvvvveeeee))))) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Nine months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % December 31, 2025 3,614 (2.2) 782 (16.8) 804 (17.6) 546 (16.0) December 31, 2024 3,696 2.7 940 (4.1) 975 (1.5) 650 (3.8) Note: Comprehensive income For the nine months ended December 31, 2025: ¥ 583 million [ (13.0) %] For the nine months ended December 31, 2024: ¥ 670 million [ (6.0) %] Basic earnings per share Diluted earnings per share Nine months ended Yen Yen December 31, 2025 12.20 12.20 December 31, 2024 14.38 14.36 (((((22222))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll pppppooooosssssiiiiitttttiiiiiooooonnnnn Total assets Net assets Equity-to-asset ratio Net assets per share As of Millions of yen Millions of yen % Yen December 31, 2025 7,608 7,085 93.1 159.58 March 31, 2025 8,112 7,357 90.7 163.84 Reference: Equity As of December 31, 2025: ¥ 7,084 million As of March 31, 2025: ¥ 7,355 million
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22222..... CCCCCaaaaassssshhhhh dddddiiiiivvvvviiiiidddddeeeeennnnndddddsssss 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 - 0.00 - 13.90 13.90March 31, 2025 Fiscal year ending - 0.00 -March 31, 2026 Fiscal year ending March 31, 2026 (Forecast) 15.20 15.20 Note: Revisions to the forecast of cash dividends most recently announced: None Note: Breakdown of the third quarter dividend for the fiscal year ending March 31, 2026 : Commemorative dividend - yen Special dividend - yen 33333..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuulllllttttt fffffooooorrrrreeeeecccccaaaaassssstttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddiiiiinnnnnggggg MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222266666 (((((fffffrrrrrooooommmmm AAAAAppppprrrrriiiiilllll 11111,,,,, 22222000002222255555 tttttooooo MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222266666))))) (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 Full year 5,000 (8.6) 1,326 (23.4) 1,350 (24.9) 921 (26.4) 20.51 Note: Revisions to the financial result forecast most recently announced: None ***** NNNNNooooottttteeeeesssss (1) Significant changes in the scope of consolidation during the period: None Newly included: - companies( ) Excluded: - companies( ) (2) Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements: Yes (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 December 31, 2025 47,164,800 shares As of March 31, 2025 47,164,800 shares (ii) Number of treasury shares at the end of the period As of December 31, 2025 2,767,662 shares As of March 31, 2025 2,269,652 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Nine months ended December 31, 2025 44,829,217 shares Nine months ended December 31, 2024 45,275,464 shares * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm: None * Proper use of earnings forecasts, and other special matters
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Quarterly Consolidated Financial Statements and Primary Notes Quarterly Consolidated Balance Sheet (Thousands of yen) As of March 31, 2025 As of December 31, 2025 Assets Current assets Cash and deposits 5,349,764 4,557,568 Notes and accounts receivable - trade, and contract assets 980,623 713,796 Securities 18,744 126,727 Work in process 998 6,160 Other 72,478 199,834 Total current assets 6,422,609 5,604,086 Non-current assets Property, plant and equipment 60,793 55,334 Intangible assets 227,986 257,161 Investments and other assets Investment securities 1,342,828 1,631,667 Other 59,286 60,672 Allowance for doubtful accounts (875) (875) Total investments and other assets 1,401,239 1,691,464 Total non-current assets 1,690,019 2,003,960 Total assets 8,112,629 7,608,046 Liabilities Current liabilities Accounts payable - trade 54,156 57,202 Income taxes payable 282,185 36,741 Other 408,700 402,618 Total current liabilities 745,042 496,562 Non-current liabilities Deferred tax liabilities 9,649 26,387 Total non-current liabilities 9,649 26,387 Total liabilities 754,691 522,950 Net assets Shareholders' equity Share capital 190,349 190,349 Capital surplus 227,193 225,496 Retained earnings 7,741,704 7,664,553 Treasury shares (903,853) (1,131,983) Total shareholders' equity 7,255,394 6,948,414 Accumulated other comprehensive income Valuation difference on available-for-sale securities 100,225 136,397 Total accumulated other comprehensive income 100,225 136,397 Share acquisition rights 2,317 284 Total net assets 7,357,937 7,085,096 Total liabilities and net assets 8,112,629 7,608,046
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Quarterly Consolidated Statements of Income and Comprehensive Income Quarterly Consolidated Statement of Income For the Nine-Month Period (Thousands of yen) For the nine months ended December 31, 2024 For the nine months ended December 31, 2025 Net sales 3,696,562 3,614,268 Cost of sales 1,863,795 1,865,854 Gross profit 1,832,766 1,748,413 Selling, general and administrative expenses 892,037 965,835 Operating profit 940,728 782,578 Non-operating income Interest income 6,586 11,692 Dividend income - 3,452 Gain on investments in investment partnerships 29,952 6,956 Other 1,055 1,464 Total non-operating income 37,594 23,565 Non-operating expenses Commission expenses 1,462 1,482 Commission for purchase of treasury shares 606 484 Other 415 13 Total non-operating expenses 2,484 1,980 Ordinary profit 975,838 804,163 Extraordinary losses Loss on valuation of investment securities 19,799 - Total extraordinary losses 19,799 - Profit before income taxes 956,038 804,163 Income taxes 305,167 257,272 Profit 650,870 546,891 Profit attributable to owners of parent 650,870 546,891
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Quarterly Consolidated Statement of Comprehensive Income For the Nine-Month Period (Thousands of yen) For the nine months ended December 31, 2024 For the nine months ended December 31, 2025 Profit 650,870 546,891 Other comprehensive income Valuation difference on available-for-sale securities 19,685 36,171 Total other comprehensive income 19,685 36,171 Comprehensive income 670,556 583,062 Comprehensive income attributable to Comprehensive income attributable to owners of parent 670,556 583,062 Comprehensive income attributable to non-controlling interests - -