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 . Consolidated Financial Results for the Nine Months Ended June 30 , 2026 ( Under Japanese GAAP ) Accounting Standards F FASF MEMBERSHIP August 12 , 2026 Tokyo Stock Exchange Company name : Plus Alpha Consulting Co. , Ltd. Listing : Securities code : 4071 URL : Representative : Inquiries : Telephone : https://www.pa-consul.co.jp Katsuya Mimuro , Representative Director and President Shogo Noguchi , Director , General Manager of Corporate Strategy Headquarters + 81-3-6432-0427 Scheduled date to commence dividend payments : Preparation of supplementary material on financial results : Holding of financial results briefing : Yes None ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1. Consolidated financial results for the nine months ended June 30 , 2026 ( from October 1 , 2025 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Profit attributable to Net sales Operating profit Ordinary profit owners of parent Nine months ended Millions of yen June 30 , 2026 14,010 June 30 , 2025 12,481 12.3 26.5 % Millions of yen 5,368 4,430 % Millions of yen % Millions of yen % 21.2 5,358 22.5 3,667 23.9 42.6 4,373 40.7 2,960 40.5 Note : Comprehensive income For the nine months ended June 30 , 2026 : For the nine months ended June 30 , 2025 : ¥ 3,674 million ¥ 2,959 million [ 24.1 % ] [ 40.5 % ] Basic earnings per share Diluted earnings per share Nine months ended Yen Yen June 30 , 2026 June 30 , 2025 86.53 71.34 86.09 70.52 ( 2 ) Consolidated financial position As of June 30 , 2026 Total assets Net assets Equity - to - asset ratio Millions of yen 20,551 18,628 Millions of yen % 17,253 14,809 83.8 79.4 As of June 30 , 2026 : As of September 30 , 2025 : ¥ 17,229 million ¥ 14,789 million September 30 , 2025 Reference : Equity
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2 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 September 30, 2025 – 0.00 – 29.00 29.00 Fiscal year ending September 30, 2026 – 0.00 – Fiscal year ending September 30, 2026 (Forecast) 50.00 50.00 Note: Revisions to the forecast of cas h dividends most recently announced: None 3. Consolidated earnings forecasts for the fiscal year ending September 30, 2026 (from October 1, 2025 to September 30, 2026) (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 September 30, 2026 19,500 14.1 7,500 17.6 7,500 18.7 5,200 59.6 122.73 Note: Revisions to the earnings fore casts most recently announced: None
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3 * Notes (1) Significant changes in the scope of consolidation during the period: None (2) Adoption of accounting treatment specific to the prep aration of quarterly consolidated financial statements: None (3) Changes in accounting policies, change s 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 June 30, 2026 42,402,150 shares As of September 30, 2025 42,842,600 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 – shares As of September 30, 2025 472,250 shares (iii) Average number of shares outstanding during th e period (cumulative from the beginning of the fiscal year) Nine months ended June 30, 2026 42,386,767 shares Nine months ended June 30, 2025 41,494,859 shares * Review of the Japanese-language originals of the attached quarterly consolidated financial statements by certified public accountants or an audit corporation: None * Proper use of earnings forecasts, and other special matters The financial results forecasts and other forward-looking statements herein are based on information available to the Company at the time of the release of these materials and certain assumptions deemed reasonable, and actual financial results, etc. may differ significantly due to a wide range of factors. For the assumptions used in forecasting financial results and notes regarding the use of financial results forecasts, please see “1. Overview of Business Results, etc. (3) Explanation of Consolidated Financial Results Forecast and Other Forward- Looking Information” on page 4 of the Japanese version of the supplementary material.
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4 Quarterly Consolidated Financial Statements and Principal Notes (1) Quarterly Consolidated Balance Sheets (Thousands of yen) As of September 30, 2025 As of June 30, 2026 Assets Current assets Cash and deposits 14,664,506 16,657,957 Notes and accounts receivable - trade, and contract assets 1,796,717 1,715,129 Merchandise 2,873 – Work in process 23,328 57,040 Other 380,806 350,690 Allowance for doubtful accounts (2,686) (4,661) Total current assets 16,865,546 18,776,157 Non-current assets Property, plant and equipment 284,002 270,984 Intangible assets Goodwill 347,413 294,020 Other 501,458 412,611 Total intangible assets 848,872 706,631 Investments and other assets Other 630,998 797,921 Allowance for doubtful accounts (495) – Total investments and other assets 630,503 797,921 Total non-current assets 1,763,378 1,775,537 Total assets 18,628,924 20,551,694 Liabilities Current liabilities Accounts payable - trade 261,746 312,694 Income taxes payable 1,283,026 749,430 Provision for bonuses 295,386 184,223 Other 1,817,856 1,930,033 Total current liabilities 3,658,016 3,176,380 Non-current liabilities Deferred tax liabilities 155,731 101,009 Retirement benefit liability 6,104 21,200 Total non-current liabilities 161,835 122,210 Total liabilities 3,819,851 3,298,591 Net assets Shareholders’ equity Share capital 557,827 563,392 Capital surplus 1,367,306 550,791 Retained earnings 13,675,516 16,114,488 Treasury shares (810,652) – Total shareholders’ equity 14,789,999 17,228,672 Accumulated other comprehensive income Valuation difference on available-for-sale securities – 1,208 Total accumulated other comprehensive income – 1,208 Share acquisition rights – 23,222 Non-controlling interests 19,073 – Total net assets 14,809,072 17,253,103 Total liabilities and net assets 18,628,924 20,551,694
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5 (2) Quarterly Consolidated Statements of Income and Quarterly Consolidated Statements of Comprehensive Income Quarterly Consolidated Statements of Income (Thousands of yen) Nine months ended June 30, 2025 Nine months ended June 30, 2026 Net sales 12,481,154 14,010,664 Cost of sales 3,444,917 4,172,812 Gross profit 9,036,237 9,837,852 Selling, general and administrative expenses 4,605,708 4,469,059 Operating profit 4,430,529 5,368,792 Non-operating income Interest income 3,793 14,892 Gain on forfeiture of unclaimed dividends 1,073 1,372 Other 435 2,108 Total non-operating income 5,302 18,373 Non-operating expenses Commission expenses 61,823 3,600 Loss on investments in investment partnerships – 23,536 Other 275 1,391 Total non-operating expenses 62,099 28,528 Ordinary profit 4,373,733 5,358,638 Extraordinary income Gain on sale of non-current assets 122 – Total extraordinary income 122 – Extraordinary losses Loss on sale of non-current assets 225 – Total extraordinary losses 225 – Profit before income taxes 4,373,630 5,358,638 Income taxes - current 1,406,109 1,688,734 Income taxes - deferred 7,714 (3,306) Total income taxes 1,413,824 1,685,428 Profit 2,959,805 3,673,210 Profit (loss) attributable to non-controlling interests (245) 5,498 Profit attributable to owners of parent 2,960,050 3,667,711
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6 Quarterly Consolidated Statements of Comprehensive Income (Thousands of yen) Nine months ended June 30, 2025 Nine months ended June 30, 2026 Profit 2,959,805 3,673,210 Other comprehensive income Valuation difference on available-for-sale securities – 1,208 Total other comprehensive income – 1,208 Comprehensive income 2,959,805 3,674,418 Comprehensive income attributable to Comprehensive income attributable to owners of parent 2,960,050 3,668,919 Comprehensive income attributable to non-controlling interests (245) 5,498
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7 (Notes on segment information, etc.) [Segment information] From the first quarter ended December 31, 2025, the Co mpany has changed the order in which it presents its reportable segments. Accordingly, the order in which the reportable segments are presented in the nine months ended June 30, 2025 has been changed likewise. I Nine months ended June 30, 2025 (from October 1, 2024 to June 30, 2025) Information on net sales and profit (loss) by reportable segment and information on disaggregation of revenue (Thousands of yen) Reportable segment Adjustment (Note 1) Amount recorded in quarterly consolidated statements of income (Note 2) HR Solutions Marketing Solutions Total Net sales Goods or services transferred at a point in time 1,031,407 94,119 1,125,526 – 1,125,526 Goods or services transferred over time 8,560,033 2,795,594 11, 355,627 – 11,355,627 Revenue from contracts with customers 9,591,440 2,889,713 12, 481,154 – 12,481,154 Other revenue – – – – – Net sales to outside customers 9,591,440 2,889,713 12, 481,154 – 12,481,154 Inter-segment net sales or transfers 225 1,008 1,233 (1,233) – Total 9,591,665 2,890,721 12, 482,387 (1,233) 12,481,154 Segment profit 4,125,263 1,260,666 5,385,930 (955,401) 4,430,529 Notes: 1. The adjustments to segment profit are corporate expe nses that have not been allocated to reportable segments, and are mainly general and administrative expenses that do not belong to any reportable segment. 2. Segment profit is adjusted with operating profit in the quarterly consolidated statements of income.
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8 II Nine months ended June 30, 2026 (from October 1, 2025 to June 30, 2026) Information on net sales and profit (loss) by reportable segment and information on disaggregation of revenue (Thousands of yen) Reportable segment Adjustment (Note 1) Amount recorded in quarterly consolidated statements of income (Note 2) HR Solutions Marketing Solutions Total Net sales Goods or services transferred at a point in time 1,288,659 76,192 1,364,851 – 1,364,851 Goods or services transferred over time 9,998,286 2,647,527 12, 645,813 – 12,645,813 Revenue from contracts with customers 11,286,945 2,723,719 14,010,664 – 14,010,664 Other revenue – – – – – Net sales to outside customers 11,286,945 2,723,719 14,010,664 – 14,010,664 Inter-segment net sales or transfers 415 1,626 2,041 (2,041) – Total 11,287,360 2,725,345 14,012,705 (2,041) 14,010,664 Segment profit 5,441,350 1,038,854 6,480,204 (1,111,411) 5,368,792 Notes: 1. The adjustments to segment profit are corporate expe nses that have not been allocated to reportable segments, and are mainly general and administrative expenses that do not belong to any reportable segment. 2. Segment profit is adjusted with operating profit in the quarterly consolidated statements of income.