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Q2 and H1 FY2026 Business Results SEPTENI August 6 , 2026 Stock Code 4293 SEPTENI HOLDINGS CO . , LTD .
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1 INDEX 01 Consolidated Earnings Overview for H1 FY2026 02 Quarterly Consolidated Earnings Overview 03 Marketing Communication Segment 04 Direct Business Segment 05 Data & Solutions Segment 06 Revision of Earnings Forecast and Progress Status 07 Appendix Download the fact sheet here (in xlsx format)
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Executive Summary • Revising upward the full-year forecast for profit attributable to owners of parent from ¥5,250 million to ¥6,000 million, reflecting the effect of reduced corporate tax burden due to the decision to liquidate a subsidiary following the review of business operations in Southeast Asia. Acquiring new clients, along with further expanding transactions with existing clients in the Marketing Communication Segment and Direct Business Segment, leading to revenue growth of +9.5% YoY. Promoting the construction of a lean business foundation, resulting in significant profit growth of +46.5% YoY. Achieving revenue and profit growth, complemented by strong performance in equity in earnings of affiliates, resulting in significant profit growth of +120.2% YoY. Executive Summary of Q2 FY2026 Financial Results 2 H1 FY2026 Results Revision of Full-Year Earnings Forecast Revenue Non-GAAP operating profit Profit attributable to owners of parent Progress on Medium-term Management Plan • Acquiring one company and divesting two companies through the promotion of business portfolio management. • Expecting to achieve quantitative targets through FY2028 ahead of schedule, while considering reviewing quantitative targets for FY2027 onward.
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Medium-Term Management Plan: FY2026-2028 ｜Balancing Growth and Shareholder Returns Deepening Businesses Exploring Businesses Strengthening Management Foundation Capital Allocation Capital Allocation (FY2026-2028) (Re-presented) 3 For growth investment, we plan to actively invest in: expanding our capabilities that contribute to enhancing clients’ corporate value for “Exploring Businesses”; strengthening existing businesses competitiveness for “Deepening Businesses”; as well as in internal investment such as AI, human capital, and corporate environment improvements, etc. 16billion yen 20 billion yen Cash In Min. 11.2billion yen Approx. 25 billion yen Cash Out FY2026-2028 Operating cash flow FY2026-2028 Investment Allocation Planning a minimum of 11.2 billion yen in shareholder returns as dividends over three years. Share buybacks will be implemented flexibly, comprehensively considering market and business conditions. Cash and deposits held, asset sales, interest-bearing debt, etc. Shareholder Return Exploring Businesses Deepening Businesses Internal Investment • Budgets for AI, DX training, tools, and business development • Investment in human capital • Office environment improvement • Strengthening recruitment, etc. • Marketing Communication Business roll-up, etc. • Recruitment agencies • Applicant Tracking Systems (ATS) • HR solutions • DX consultation • AI solutions, etc. Key Investment Areas M＆A and Organic Growth HR Technology Area Data & Solutions Segment Marketing Communication Segment Direct Business Segment • Solution expansion • D2C area, etc.
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Progress on Medium-term Management Plan Promotion of Business Portfolio Management 4 Continuing monitoring based on business continuity criteria, while concurrently seeding new growth drivers. Establishment / Integration Hinayaka SEPTENISPORTS & ENTERTAINMENT SEPTENI CORE (HIGH SCORE, MANGO) REGIRISE AI CRE8ION LAB Ishitachi To Tsukuru Divestiture / Liquidation COMISMA ALPHABLE TowaStela PERF LIVAND Vivivit LION DIGITAL GLOBAL*2 Number of Subsidiaries 36 35 28 Total JV Portfolio Actions FY2025 H1 FY2026FY2024 M&A Ishitachi To Tsukuru*1 LION DIGITAL GLOBAL Vivivit AI CRE8ION LAB *1 Tentative English company name *2 Including group companies of LION DIGITAL GLOBAL Establishing a new company to promote the integration of AI and creativity. Consolidating a company with hit pet-related products to strengthen the D2C business. Transferring shares to the best owner who is expected to generate greater synergies. Reviewing the overall overseas business strategy and transferring shares to the best owner for business operations in Southeast Asia. Establishment Integration Establishment Establishment Divestiture Divestiture Deconsolidation Liquidation Divestiture Divestiture Divestiture
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Progress on Medium-term Management Plan Progress Toward FY2028 Quantitative Targets 5 4,414 5,400 5,400 6,400 3,491 6,000 5,000 5,800 FY2025 FY2026 FY2027 FY2028 Revenue (¥mn) Non-GAAP operating profit (¥mn) Profit attributable to owners of parent (¥mn) Making progress at a pace exceeding the three-year quantitative targets disclosed in February 2026, driven by top-line expansion, productivity improvements, and the promotion of business portfolio management. Aiming to continuously achieve new record-high results, while considering revising targets upward for FY2027onward. (Result) (Forecast) (Target) (Target) 32,420 4,800 4,350 33,300 30,309 34,220 36,610 9.1% 5.1% 6.5% 7.4% 8.4% ROE ～ *For FY2026: Representing initial earnings forecast with white data labels and revised earnings forecast with orange data labels (ROE is an estimated figure) ～ ～ ～ 5,250 あ Expecting early achievement of targets for FY2027onward
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Consolidated Earnings Overview for H1 FY202601
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Consolidated Earnings Overview for H1 FY2026 H1 FY2026 (Jan-Jun) Highlights 7 Achieving record-high first-half results across all major financial line items.*1 Delivering double-digit net sales growth that outpaced the estimated market growth rate*2, along with significant growth in Non-GAAP operating profit of +46.5% YoY . Making steady progress against the revised full-year forecasts. (¥millions, unless otherwise stated) Value YoY Progress toward earnings forecast Revenue 16,653 +9.5% 50.0% Non-GAAP operating profit 3,026 +46.5% 56.0% Profit attributable to owners of parent 4,087 +120.2% 68.1% Earnings per share (EPS) ¥19.76 +¥10.81 - [Reference] Net sales 87,873 +16.6% - Revenue to net sales ratio 19.0% -1.2Pt - *1 Comparing figures prior to FY2023 with simple combined totals for January–June. *2 Assuming high single-digit growth
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Consolidated Earnings Overview for H1 FY2026 H1 FY2026 (Jan-Jun) Highlights (By business segment) 8 (¥millions, unless otherwise stated) H1 FY2025 H1 FY2026 YoY Progress toward revised forecast Marketing Communication Revenue 10,903 12,078 +10.8% 50.3% Non-GAAP operating profit 2,779 3,656 +31.6% 52.2% [Reference] Net sales 64,101 75,992 +18.5% - Direct Business Revenue 3,169 3,523 +11.2% 51.8% Non-GAAP operating profit 607 833 +37.4% 59.5% [Reference] Net sales 10,841 11,890 +9.7% - Data & Solutions Revenue 1,551 1,659 +6.9% 46.1% Non-GAAP operating profit 250 298 +19.2% 46.5% Achieving revenue growth and significant profit growth, strongly driven by the expansion of existing clients in addition to the acquisition of new clients. Achieving revenue growth and significant profit growth, driven by the expansion of existing clients. Achieving growth in both revenue and profit by expanding the service lineup and optimizing headcount. Marketing Communication Direct Business Data & Solutions
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Consolidated Earnings Overview for H1 FY2026 H1 FY2026 (Jan-Jun) Consolidated Income Statement 9 (¥millions, unless otherwise stated) H1 2026 H1 2025 Value Ratio to net sales Ratio to revenue YoY Value Ratio to net sales Ratio to revenue Revenue 16,653 19.0% 100.0% +9.5% 15,207 20.2% 100.0% Gross profit 12,716 14.5% 76.4% +10.1% 11,549 15.3% 75.9% SG&A expenses 9,735 11.1% 58.5% +2.2% 9,522 12.6% 62.6% Non-GAAP operating profit 3,026 3.4% 18.2% +46.5% 2,065 2.7% 13.6% Operating profit 3,167 3.6% 19.0% +56.4% 2,024 2.7% 13.3% Equity in earnings of affiliates, etc. 1,160 1.3% 7.0% +66.4% 697 0.9% 4.6% Profit attributable to owners of parent 4,087 4.7% 24.5% +120.2% 1,856 2.5% 12.2% [Reference] Net sales 87,873 100.0% ― +16.6% 75,389 100.0% ― Achieving double-digit growth in net sales, alongside significant Non-GAAP operating profit growth of +46.5% YoYdriven by building a lean business structure. Delivering significant growth in profit attributable to owners of parent of +120.2% YoY, supported by contributions such as equity in earnings of affiliates.
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Consolidated Earnings Overview for H1 FY2026 H1 FY2026 Consolidated Earnings Trend 10 Expanding the topline by growing existing projects and acquiring new projects, while controlling SG&A expenses, resulting in an improvement of +4.6PtYoYin Non-GAAP operating profit margin. 1Q 2Q (¥mn) Net Sales Revenue SG&A Expenses Non-GAAP Operating Profit +9.5% +46.5% 41,863 47,510 33,526 40,363 75,389 87,873 H1/FY25 H1/FY26 8,206 9,155 7,001 7,497 15,207 16,653 H1/FY25 H1/FY26 4,810 4,824 4,712 4,910 9,522 9,735 H1/FY25 H1/FY26 1,571 2,377 494 649 2,065 3,026 13.6% 18.2% H1/FY25 H1/FY26 OP margin (relative to revenue) +16.6%
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02 Quarterly Consolidated Earnings Overview
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Quarterly Consolidated Earnings Overview 12 (¥millions, unless otherwise stated) Q2 2026 Q2 2025 Value Ratio to net sales Ratio to revenue YoY Value Ratio to net sales Ratio to revenue Revenue 7,497 18.6% 100.0% +7.1% 7,001 20.9% 100.0% Gross profit 5,532 13.7% 73.8% +6.7% 5,186 15.5% 74.1% SG&A expenses 4,910 12.2% 65.5% +4.2% 4,712 14.1% 67.3% Non-GAAP operating profit 649 1.6% 8.7% +31.5% 494 1.5% 7.1% Operating profit 588 1.5% 7.8% +25.8% 467 1.4% 6.7% Equity in earnings of affiliates, etc. 234 0.6% 3.1% +50.4% 155 0.5% 2.2% Profit attributable to owners of parent 1,433 3.6% 19.1% +332.3% 332 1.0% 4.7% [Reference] Net sales 40,363 100.0% ― +20.4% 33,526 100.0% ― Achieving net sales growth of +20.4% YoY and double-digit Non-GAAP operating profit growth of +31.5% YoY by absorbing increases in cost of sales and SG&Aexpenses. Delivering significant growth in profit attributable to owners of parent of +332.3% YoY, reflecting the effect of reduced corporate tax burden due to the decision to liquidate a subsidiary. Q2 FY2026 (Apr-Jun) Consolidated Income Statement
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Quarterly Consolidated Earnings Overview Improving Non-GAAP operating profit margin by +1.6PtYoY, even amidst 2Q seasonality where topline growth tends to slow and personnel expenses tend to increase. Quarterly Trend of Consolidated Earnings 13 5,426 4,730 4,844 5,271 6,107 4,796 4,916 5,731 6,945 5,133 1,181 1,160 1,311 1,523 1,555 1,614 1,566 1,704 1,729 1,794 777 799 832 787 741 811 745 773 770 889 1,607 883 904 1,422 2,044 735 1,007 1,711 2,603 1,053 288 251 228 286 274 333 358 410 471 362 136 99 136 123 87 163 114 128 141 157 -742 -742 -755 -869 -834 -747 -715 -693 -851 -921 7,292 6,697 6,898 7,397 8,206 7,001 7,081 8,020 9,155 7,497 1,274 493 485 944 1,571 494 797 1,553 2,377 649 17.5% 7.4% 7.0% 12.8% 19.1% 7.1% 11.3% 19.4% 26.0% 8.7% 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q FY2024 FY2025 FY2026 マーケティング・コミュニケーション事業 ダイレクトビジネス事業 データ・ソリューション事業 調整額（全社費用等）（単位：百万円） 営業利益率（対収益） Revenue Non-GAAP operating profit 5,426 4,730 4,844 5,271 6,107 4,796 4,916 5,731 6,945 1,181 1,160 1,311 1,523 1,555 1,614 1,566 1,704 1,729 777 799 832 787 741 811 745 773 770 1,607 883 904 1,422 2,044 735 1,007 1,711 2,603 288 251 228 286 274 333 358 410 471 136 99 136 123 87 163 114 128 141 -742 -742 -755 -869 -834 -747 -715 -693 -851 7,292 6,697 6,898 7,397 8,206 7,001 7,081 8,020 9,155 1,274 493 485 944 1,571 494 797 1,553 2,377 17.5% 7.4% 7.0% 12.8% 19.1% 7.1% 11.3% 19.4% 26.0% 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q FY2024 FY2025 FY2026 Marketing Communication Segment Direct Business Segment Data & Solutions Segment Adjustment (corporate expenses, etc.) (¥mn) OP margin (relative to revenue) *As the elimination of intersegment revenue is omitted, the total of each business revenue and consolidated revenue (underlin ed figures) do not coincide.
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Quarterly Consolidated Earnings Overview Achieving strong performance in equity in earnings of affiliates, primarily driven by Dentsu Digital, with progress as of H1 surpassing the full-year results of the previous fiscal year. Quarterly Trend of Consolidated Profit Before Tax (After reclassification of discontinued operations) 14 467 785 1,429 2,579 5883 27 251 142 30 -206 -173 -32 -19 -66 155 235 -290 926 234419 874 1,358 3,628 785 2Q 3Q 4Q 1Q 2Q FY2025 FY2026 IFRS operating profit Finance income Finance costs Equity in earnings of affiliates Profit before tax (¥mn) 571 474 615 541 926 196 -75 157 155 234 282 313 144 235 644 495 688 -290 1,693 1,207 1,603 641 1,160 CY2022 CY2023 FY2024 FY2025 FY2026 1Q 2Q 3Q 4Q Total (¥mn) Quarterly Trend Full-Year Trend of Equity in Earnings of Affiliates
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Quarterly Consolidated Earnings Overview Growing overall alliance sales by +56.3% YoY, driven by the acquisition of global brands as well as major domestic clients. Progress on Business Alliance with Dentsu Group 15 8,690 7,473 7,751 8,916 12,292 8,859 9,527 13,268 17,268 13,850 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q FY2024 FY2025 FY2026 Septeni channel Dentsu channel Dentsu alliance sales (¥mn)
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Quarterly Consolidated Earnings Overview Welcoming 26 new graduates in April, alongside a net decrease of 25 headcount due to deconsolidation resulting from the promotion of business portfolio management. Controlling headcount at an appropriate level, promoting optimization and efficiency in group-wide personnel allocation. Workforce Size Trend 16 1,336 1,428 1,394 1,387 1,389 1,435 1,381 1,353 1,323 1,295 222 221 223 220 216 216 209 196 187 194 329 343 347 323 312 294 285 270 272 281 28 28 29 18 18 19 21 17 17 6 96 106 103 101 97 101 98 105 101 102 2,011 2,126 2,096 2,049 2,032 2,065 1,994 1,941 1,900 1,878 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q FY2024 FY2025 FY2026 マーケティング・コミュニケーション事業 ダイレクトビジネス事業 データ・ソリューション事業 その他事業（HRテクノロジー、新規事業開発） 持株会社（単位：名） 1,336 1,428 1,394 1,387 1,389 1,435 1,381 1,353 1,323 222 221 223 220 216 216 209 196 187 329 343 347 323 312 294 285 270 272 28 28 29 18 18 19 21 17 17 96 106 103 101 97 101 98 105 101 2,011 2,126 2,096 2,049 2,032 2,065 1,994 1,941 1,900 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q FY2024 FY2025 FY2026 Marketing Communication Segment Direct Business Segment Data & Solutions Segment Other Business (HR technology, new business incubation) Holding company
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Quarterly Consolidated Earnings Overview Non-GAAP Operating Profit (¥mn) & Operating Margin Expanding and improving both the amount and margin of Non-GAAP operating profit, while steadily improving operating profit per employee as a productivity metric over the past two years. Non-GAAP Operating Profit and Productivity Trends 17 Operating Profit Per Employee (¥mn) 1,274 493 485 944 1,571 494 797 1,553 2,377 649 17.5% 7.4% 7.0% 12.8% 19.1% 7.1% 11.3% 19.4% 26.0% 8.7% 1Q 2Q 3Q 4Q FY2024 FY2025 FY2026 FY2024 FY2025 FY2026 0.64 0.23 0.23 0.46 0.77 0.24 0.40 0.79 1.24 0.35 1Q 2Q 3Q 4Q FY2024 FY2025 FY2026
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03 Marketing Communication Segment
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Segment Overview Achieving strong net sales growth of +24.7% YoYdriven by the expansion of existing clients, along with Non- GAAP operating profit growth of +43.3% YoYthrough management focusing on cost efficiency without significantly increasing cost of sales or SG&Aexpenses. Marketing Communication Segment Earnings Overview 19 (¥millions, unless otherwise stated) Q2 2026 Q2 2025 Value Ratio to net sales Ratio to revenue YoY Value Ratio to net sales Ratio to revenue Revenue 5,133 14.9% 100.0% +7.0% 4,796 17.3% 100.0% Gross profit 4,176 12.1% 81.3% +8.9% 3,833 13.9% 79.9% SG&A expenses 3,128 9.1% 60.9% +0.8% 3,104 11.2% 64.7% Non-GAAP operatingprofit 1,053 3.1% 20.5% +43.3% 735 2.7% 15.3% [Reference] Net sales 34,476 100.0% ― +24.7% 27,649 100.0% ―
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Segment Overview Improving productivity per employee and increasing Non-GAAP operating profit margin by +5.2PtYoY, while aiming to achieve an operating profit margin exceeding the past two years by enhancing profitability and productivity through the expansion of individual projects and the strengthening of solution sales. Marketing Communication Segment Quarterly Earnings Trend 20 5,426 4,730 4,844 5,271 6,107 4,796 4,916 5,731 6,945 5,133 1,607 883 904 1,422 2,044 735 1,007 1,711 2,603 1,053 29.6% 18.7% 18.7% 27.0% 33.5% 15.3% 20.5% 29.9% 37.5% 20.5% 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q FY2024 FY2025 FY2026 収益 Non-GAAP営業利益（単位：百万円） 営業利益率（対収益）
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Segment Overview Winning double awards for the "Top Sales Award" and the "Best Growth Award"in the Platinum category for the second half of FY2025under Indeed's Certified Partner Program. * Marketing Communication Segment Topic Attracting candidates (AX): Maximizing candidate pool formation through ad operations Being certified as a Platinum Partner, the highest category in Indeed's Certified Partner Program, starting in FY2025 Indeed's Certified Partner Program Utilizing in HR Solutions Developing integrated HR solution services by combining our proprietary, scientific AI matching technology "HaKaSe" with our job site advertising management capabilities, which served as the foundation for this award Recruitingtalent (CX): Improving hiring rates by utilizing HaKaSe Fosteringtalent (EX): Preventing employee turnover by optimizing onboarding and other processes 〈Top Sales Award〉 Awarded to the certified partner that generated the highest sales volume within the category 〈Best Growth Award〉 Awarded to the certified partners that achieved a significant half- on-half increase in total sales volume compared to the first half of the fiscal year *From October 2025 to March 2026 21
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04 Direct Business Segment
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Segment Overview Direct Business Segment Earnings Overview 23 (¥millions, unless otherwise stated) Q2 2026 Q2 2025 Value Ratio to net sales Ratio to revenue YoY Value Ratio to net sales Ratio to revenue Revenue 1,794 31.0% 100.0% +11.2% 1,614 28.6% 100.0% Gross profit 962 16.6% 53.6% +4.2% 923 16.3% 57.2% SG&A expenses 610 10.5% 34.0% +1.1% 603 10.7% 37.4% Non-GAAP operatingprofit 362 6.3% 20.2% +8.9% 333 5.9% 20.6% [Reference] Net sales 5,793 100.0% ― +2.5% 5,651 100.0% ― Achieving revenue growth of +11.2% YoYdriven by the further expansion of existing clients, along with Non- GAAP operating profit growth of +8.9% YoYdespite increasing expenses aimed at building new revenue models.
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Segment Overview Experiencing a decline in Non-GAAP operating profit margin due to upfront investments in subsidiaries established and acquired to strengthen the D2C business, as anticipated at the beginning of the fiscal year. Direct Business Segment Quarterly Earnings Trend 24 1,181 1,160 1,311 1,523 1,555 1,614 1,566 1,704 1,729 1,794 288 251 228 286 274 333 358 410 471 362 24.4% 21.7% 17.4% 18.8% 17.6% 20.6% 22.8% 24.0% 27.3% 20.2% 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q FY2024 FY2025 FY2026 収益 Non-GAAP営業利益（単位：百万円） 営業利益率（対収益）
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05 Data & Solutions Segment
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Segment Overview Achieving a +9.6% YoY increase in revenue, driven by improved engineer utilization rates in development projects, as well as the effects of expanding the service lineup including training businesses and solutions. Data & Solutions Segment Earnings Overview 26 (¥millions, unless otherwise stated) Q2 2026 Q2 2025 Value Ratio YoY Value Ratio Revenue 889 100.0% +9.6% 811 100.0% Gross profit 555 62.4% +6.5% 521 64.3% SG&A expenses 398 44.8% +11.0% 359 44.2% Non-GAAP operatingprofit 157 17.7% -3.5% 163 20.1% [Reference] Net sales 889 100.0% +9.6% 811 100.0%
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Segment Overview Data & Solutions Segment Quarterly Earnings Trend 27 Achieving record-high quarterly revenue for this business segment, while aiming to increase top-line performance and improve profit margin by continuing headcount optimization and utilization rate improvements. 777 799 832 787 741 811 745 773 770 889 136 99 136 123 87 163 114 128 141 157 17.5% 12.4% 16.3% 15.6% 11.7% 20.1% 15.3% 16.6% 18.2% 17.7% 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q FY2024 FY2025 FY2026 収益 Non-GAAP営業利益（単位：百万円） 営業利益率（対収益）
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Segment Overview 28 Launching the Claude Code Corporate Training, which covers all four products* of "Claude" provided by Anthropic, supporting everything from initial setup and training to security measures and practical workplace implementation. Background *Claude, Claude Cowork, Claude Code, Claude Design *This service is provided independently by FLINTERS. There is no partnership, official endorsement, sponsorship, or promotional affiliation between FLINTERS and Anthropic. ⚫ Facing growing needs from companies seeking to systematically implement and operate Claude, which possesses high autonomous processing capabilities in practical operations, to improve productivity ⚫ Sensing a sense of crisis that failing to adopt it will result in losing competitiveness ⚫ Offering all-in-one learning for four products alongside end-to-end support from environment setup to practical workplace implementation ⚫ Ensuring governance quality aligned with listed company standards ⚫ Providing implementation programs supervised by officially certified professionals and backed by an extensive track record in training Value Proposition Facing the risk of implementing into practical operations without sufficient professional expertise or management systems (governance) Supporting a wide range of companies in AI utilization based on the SepteniGroup's track record of service implementation and training expertise, contributing to sustainable growth and organizational transformationof client companies Data & Solutions Segment Topic
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06 Revision of Earnings Forecast and Progress Status
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Full-Year Earnings Forecast for FY2026 Revision of Full-Year Earnings Forecast for FY2026 (Consolidated) 30 (¥millions, unless otherwise stated) FY2025results Previous forecast for FY2026 Revised forecast for FY2026 Change Projected growth rate (YoY) Revenue 30,309 33,300 33,300 － +9.9% Non-GAAP operating profit 4,414 5,400 5,400 － +22.3% Profit attributable to owners of parent 3,491 5,250 6,000 +14.3% +71.9% Earnings per share (EPS) ¥16.83 ¥25.31 ¥29.21 +¥3.90 +¥12.38 [Reference] Net sales 148,783 163,000 163,000 － +9.6% Revenue to net sales ratio 20.4% 20.4% 20.4% － － Dividends per share ¥18.00 ¥18.00 Interim ¥9.00 － ±0 Year-end ¥9.00 Deciding to liquidate consolidated subsidiaries in Southeast Asia in connection with the share transfer of LION DIGITAL GLOBAL announced on May 26, 2026, and reflecting the effect of reduced corporate tax burden. Revising upward the full-year forecastfor profit attributable to owners of parent through the selection and concentration of the business portfolio. *For details, please refer to the timely disclosure announced on August 6, 2026.
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Full-Year Earnings Forecast for FY2026 Expecting growth in both revenue and profit across all segments, led by the Marketing Communication Segment. Full-Year Earnings Forecast for FY2026 (By business segment) 31 Non-GAAP operating profit FY2025 results FY2026 forecasts YoY 5,497 7,000 +27.3% 1,374 1,400 +1.9% 492 640 +30.2% -2,948 -3,640 ー 4,414 5,400 +22.3% (¥millions) Revenue FY2025 results FY2026 forecasts YoY Marketing Communication 21,550 24,000 +11.4% Direct Business 6,439 6,800 +5.6% Data & Solutions 3,069 3,600 +17.3% Eliminations & Corporate (incl. Other Business) -750 -1,100 － Consolidated 30,309 33,300 +9.9%
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Full-Year Earnings Forecast for FY2026 Progress Against Revised Earnings Forecast (Consolidated) 32 Maintaining a conservative assumption for the second half, considering the potential indirect impact on the overall advertising market, while continuing to expect no direct impact on our business performance arising from macroeconomic uncertainties, including global geopolitical conditions. Aiming to achieve the full-year earnings forecast by improving profitability and productivity through the construction of a lean business foundation, in addition to business growth. 16,653 3,026 4,087 Revenue Non-GAAP operating profit Profit attributable to owners of parent Progress rate 50.0% Progress rate 56.0% Progress rate 68.1% 33,300 5,400 5,250 (¥mn)
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Full-Year Earnings Forecast for FY2026 Making steady progress across all businesses relative to the earnings forecast as of August 2026. Progress Against Revised Earnings Forecast (By business segment) 33 Direct Business Segment Data & Solutions Segment (¥mn) Marketing Communication Segment 12,078 3,656 Revenue Non-GAAP operating profit Progress rate 50.3% Progress rate 52.2% 24,000 7,000 3,523 833 Revenue Non-GAAP operating profit Progress rate 51.8% Progress rate 59.5% 6,800 1,400 1,659 298 Revenue Non-GAAP operating profit Progress rate 46.1% Progress rate 46.5% 3,600 640
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Shareholder Return Initiatives 34 FY2026 Annual Dividends Per Share FY2026 EPS Forecast Trend of Dividend Per Share Forecast Earnings per share (EPS) 29.21円 Dividend payout ratio 61.6% *Record date for year-end dividends: December 31, 2026 Dividend Per Share Interim (result) 9.00円 Year-end (forecast) 9.00円 Total 18.00円 *For details, please refer to the timely disclosure announced on July 21, 2026. Paying an interim dividend of ¥9.00 per sharewith a record date of June 30, 2026, and continuing shareholder returns in accordance with our capital allocation and shareholder return policy. Implementation of Shareholder Returns 9.00 18.00 9.00 10.72 3.40 4.60 5.20 31.35 18.00 16.5% 15.1% 25.1% 117.6% 106.9% 61.6% FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 (Forecast) Interim dividend per share Year-end dividend per share Gain on sales of shares of subsidiaries Total annual dividend per share (Yen) Dividend payout ratio
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Materials & Supplementary Information Story of Septeni Group 35 SEPTENI STORY In Integrated Report 2025, we updated the future we aim for and the specific roadmap toward its realization, focusing on VISION 2030 and the Medium-term Management Plan (FY2026-2028). Please click the image below or scan the QR code to view the full report. Integrated Report Shared Research Report We have published an analyst report prepared by Shared Research Inc. to foster a deeper understanding of our Group’s business overview and future growth strategies. This report was compiled with an emphasis on neutrality, based on SR's research and analysis from a third-party perspective. Moving forward, the content is scheduled to be updated quarterly in conjunction with the Company’s earnings announcements. Please click the image below or scan the QR code to view the full report. We launched “SEPTENISTORY , ” an archive site tracing our 35-year history and our journey of ongoing challenges. (Japanese only) Please click the image below or scan the QR code.
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All estimates, opinions and plans provided in this document are based on the best information available at the time of the creation of this document on August 6, 2026 and we do not guarantee their accuracy. Therefore, our actual results may differ due to various unforeseen risk factors and changes in global economies. Thank you for your interest! Contact Information SEPTENI HOLDINGS CO., LTD. IR & SR Section, Corporate Communications Dept., CEO Office www.septeni-holdings.co.jp E-mail： ir@septeni-holdings.co.jp
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07 Appendix
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Appendix Constitution of Consolidated Expenses (IFRS) 38 (¥millions) FY2024 FY2025 FY2026 QonQ YonY 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q T otal of cost of sales 1,310 1,392 1,668 1,712 1,842 1,816 1,661 1,826 1,971 1,966 -0.3% +8.3% Labor costs 422 443 430 472 447 454 450 461 460 523 +13.8% +15.2% Subcontract costs 592 606 932 960 1,115 1,045 959 1,050 1,212 1,169 -3.6% +11.9% Others 296 343 305 280 280 317 252 315 299 274 -8.4% -13.6% T otal of SG&A expenses 4,725 4,851 4,759 4,760 4,810 4,712 4,639 4,672 4,824 4,910 +1.8% +4.2% Labor costs *1 3,227 3,334 3,236 3,171 3,194 3,195 3,144 3,124 3,147 3,165 +0.6% -0.9% Employee bonuses*2 177 130 156 174 195 182 168 206 306 290 -5.4% +59.2% Rent expenses etc. 266 266 267 271 280 276 281 281 280 282 +0.7% +2.2% Advertising expenses 180 198 193 140 126 139 165 161 134 148 +10.6% +6.4% System usage fees 266 289 296 321 312 294 293 314 305 308 +1.1% +4.7% Taxes and dues 104 102 102 92 95 93 95 76 93 99 +5.5% +6.1% Others 506 532 508 590 607 533 493 510 559 619 +10.7% +16.1% *1 Recording estimated performance-linked share-based remuneration (BIP trust), an adjustment item to Non-GAAP operating profit,as personnel expenses. *2 Including estimated performance-linked bonuses.
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Appendix Consolidated Statement of Financial Position 39 (¥millions) End of FY2025 End of Q2 FY2026 Change Current Assets 45,547 45,326 -221 Non-Current Assets 50,798 49,864 -934 Total Assets 96,345 95,190 -1,155 Current Liabilities 29,270 29,730 +460 Non-Current Liabilities 491 211 -279 Total Liabilities 29,761 29,941 +180 Total Capital 66,584 65,249 -1,335 Total Liabilities and Capital 96,345 95,190 -1,155
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Appendix Group Corporate Philosophy 40 表の罫線
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Appendix Sustainability Policy and Materiality 41 *For Sustainability Policy and materiality details, please check the link: https://www.septeni-holdings.co.jp/en/csr/policy.html Adopted Mission and Vision from the Group Philosophy as Sustainability Policy and reviewed its materiality. ・ To inspire the world with entrepreneurship To be a place where people are empowered to create a new era To open the door to a “nameraka” future with creativity and technology To make a complex world bright and simple through the power of digital ・ Sustainability Policy Promotion of sustainability activities Response to Climate Change Enhancement of Corporate Value by Empowering People Who Create a New Era Realization of a “Nameraka” Society Through Creativity and Technology Building an Advanced Governance System to Support Discontinuous Growth
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Appendix Sustainability Initiatives 42 Key KPIsMateriality • Efforts for discontinuous growth • Efforts for risk reduction • Reduction of GHG emissions and disclosure of information in accordance with TCFD recommendations • Human resource development with reproducibility through digital HR • Diversity , Equity & Inclusion (DEI) • Democratization of entrepreneurship • Respect for human rights • Value creation leading to a “nameraka” society Subcategory of Materiality • Building an Advanced Governance System to Support Discontinuous Growth • Response to Climate Change • Enhancement of Corporate Value by Empowering People Who Create a New Era • Realization of a “Nameraka” Society Through Creativity and Technology • Improving management indicators through business portfolio management • Continuous implementation of executive sessions • Continuous implementation of effectiveness evaluations • 70% reduction of scope 1 and 2 emissions by 2030 Achieved ahead of schedule in 2025 • Net-zero Scope 1 and 2 emissions by 2030 • Increase of the female managers ratio to 30% by 2030 • Establishing a human rights due diligence system Carrying out activities in line with the four material issues identified to contribute to a sustainable society and achieve its mission and vision. *For Sustainability Policy and materiality details, please check the link: https://www.septeni-holdings.co.jp/en/csr/policy.html NEW
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Appendix Setting human capital-related KPIswithin Social, which is a particularly high-priority materiality, and promoting various measures. Initiatives and Progress in Human Capital Management 43 22.0% 22.6% 26.6% 28.1% 28.3% 0% 10% 20% 30% 2021 2022 2023 2024 2025 294 324 378 595 685 667 651 0 100 200 300 400 500 600 700 2020 2021 2022 2023 2024 2025 2026 Ratio of Female Managers*1 Employee Stock Ownership Plan Participation Trends*2 Target: 30% by 2030 (Group companies in Japan) Number of Participants (Unit: people)Target: YoY increase *For sustainability information, please check the link: https://www.septeni-holdings.co.jp/en/csr/data.html *1 Covering major domestic companies as of October of each year through 2023, and domestic Group companies as of the end of December from 2024 onward. *2 Aggregating data for employees currently belonging to Group companies.
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Appendix Enhancing Corporate Governance 44 FY2015 - Appointment of outside directors FY2016 - Introduction of board of directors effectiveness evaluations - Strengthening of oversight functions through the establishment of various committees - Abolition of anti-takeover defense measures FY2017 - Introduction of a performance-linked share-based remuneration system for officers - Introduction of a delegated executive officer system Separation of executive and supervisory functions FY2022 - Establishment of the Sustainability Committee and enhancement of awareness of ESG - Further strengthening of the independence and diversity of the board of directors Outside director ratio: 4 out of 7, Female directors: 1 out of 7 (As of the earnings announcement date) FY2023 - Establishment of Nomination and Remuneration Advisory Committee FY2026 - Inclusion of outside directors in the performance- linked share-based remuneration scheme (fixed portion only) In addition to conducting business in accordance with the corporate philosophy and making fair and efficient decisions, focusing on establishing and operating a system to ensure compliance with laws and regulations and appropriate supervision of corporate performance. Corporate Management Structure Transition of Governance Reform General Meetings of Shareholders Appoint and dismiss Appoint and dismiss Report Audit accounting Internal audit ReportReport Report Request for investigation Report and consult Notify and report Audit Operations Internal Audit Department Financial Results and Disclosures Committee Sustainability Committee Nomination and Remuneration Advisory Committee Advise Group companies and departments Accounting Auditors Group President and Chief Executive Officer Group Executive Officer (Group Management Meeting) Board of Auditors Group Risk Management Committee Whistleblower hotline Board of Directors Coordinate Request for advice Select and supervise AdviseRequest for advice Coordinate CoordinateCoordinate
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Appendix Main Group Companies by Business Segment as of August 6, 2026 45 SEPTENI HOLDINGS CO., LTD. (Holding company) Equity-method AffiliatesOther Business Direct Business Segment Data & Solutions Segment Marketing Communication Segment
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Appendix 46 The Marketing Communication Segment provides comprehensive DX support through integrated marketing services centered on digital advertising sales and operations. Business Model for the Marketing Communication Segment Marketing Communication Segment Advertising distribution, display Internet mediaClients Users Order Supporting the growth of client businesses through comprehensive DX support Media buying Ad space - Planning and design of integrated marketing strategies across online and offline, covering the full funnel from awareness to acquisition to retention - Planning and design of digital advertising and promotions etc. Planning - Digital advertising operations and performance measurement - Creative production - Providing solutions leveraging data, AI, and creative content - Utilization of generative AI - CRM service provision etc. Maximizing advertising performance
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Appendix Integrated online and offline marketing proposals leveraging both companies' client bases (conceptual diagram) Marketing Communication Segment Business Alliance with Dentsu Group 47 Clients Septeni - Mass marketing planning based on digital advertising analysis and digital data from sources like search and social media - Utilization of original solutions - Digital planning that complements TV commercial reach - Customization of ad creatives in sync with TV commercials - Digital advertising operations integrated with mass media data etc. Digital media Joint proposal etc. Dentsu Group Ad delivery, operation Mass media Building an integrated online and offline proposal framework by sharing and leveraging both companies' assets, including strategy, creative production, media buying, and tools/solutions. Close collaboration TV Performance measurement integrating online and offline data Delivery of solutions
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Appendix Business Model for the Direct Business Segment 48 The Direct Business Segment provides integrated client support by seamlessly executing everything from business strategy planning to direct response promotions and CRM in both B2C and B2B areas, thereby unifying offline media and digital strategies. Direct Business Segment Advertising distribution, display Internet media Clients Offline media Order Contributing to client revenue growth - Integrated mass and digital communication strategy development etc. Business strategy planning - Media planning and advertising operations combining mass media, digital, and creative elements etc. Promotion - Business structure analysis utilizing user purchase, behavior, and awareness data - Implementation of measures to expand repeat business etc. CRM User analysis Direct-to-consumer (D2C) product sales Users TV
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Appendix The Data & Solutions Segment leverages long-standing expertise in digital marketing to provide data collection, integration, and utilization services, develop and deliver data- and AI-driven solutions, support client development, and dispatch engineering personnel. Business Model for the Data & Solutions Segment 49 表の罫線 Data & Solutions Segment Clients - Data and AI utilization support by in-house engineers - Development of marketing solution tools, etc. - Engineer dispatch and training - CRM platform development and provision etc. DX development and support, engineer dispatch Campaign implementation, operation, and performance measurement Marketing Communication Segment / Direct Business Segment Users In-house engineers Solutions development, ad performance maximization support Marketing data connection Engineering training
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Appendix IR Content & Official Communications 50 We post transcripts of our financial results briefings (including Q&A) on logmi Finance. *English transcripts are posted on our corporate website. Please click the image below or scan the QR code. Financial Results Briefing Transcript Financial Results Briefing Video The video recording of the financial results briefing is available on our corporate website. (Japanese only) Please click the image below or scan the QR code. We share information with our shareholders and investors through various channels, including our official “IR Magazine” on Note, which features initiatives related to our people and culture. We encourage you to also follow our other official social media accounts: note：https://note.com/septeni_group X：https://x.com/Septeni_PR SepteniSports X：https://x.com/SEPTENI_SPORTS Facebook：https://www.facebook.com/septenigroup Official Septeni Group Communications
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The opinions, forecasts, and plans regarding our future contained in this presentation are based on our judgment as of August 6, 2026, and we do not guarantee their accuracy. Actual results may differ significantly from these forecasts due to risks related to fluctuations in global conditions and various other uncertainties. SEPTENI HOLDINGS CO., LTD. IR & SR Section, Corporate Communications Dept., CEO Office WEB: www.septeni-holdings.co.jp/en/ E-mail: ir@septeni-holdings.co.jp Copyright ©2026 SEPTENI HOLDINGS CO., LTD. All rights reserved. From FY2023, IP Platform Business has been reclassified as discontinued operations. As a result, revenue, operating profit, and Non-GAAP operating profit for continuing operations are presented excluding discontinued operations. Since the start of FY9/16, IFRS has been applied instead of the previous J-GAAP. Conventional “net sales” are voluntarily disclosed as reference information, while “revenue” is disclosed as an indicator based on IFRS. Revenue from advertising agency sales, which account for the majority of the Marketing Communication Segment and Direct Business Segment, are recorded on a net basis only for the margin portion. “Non-GAAP operating profit” is voluntarily disclosed in order to appropriately express the actual state of the business. It refers to the profit indicator to assess ordinary business conditions after adjustments are made to IFRS-based operating profit pertaining to gain and loss related to acquisition actions such as amortization of acquisition-related intangible assets and M&A expenses, and temporary factors such as the impairment loss and gain or loss on the sales of fixed assets. Figures in this material are rounded to the nearest unit.