Interim report
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ROUND ] Consolidated Financial Results ( IFRS ) Consolidated Financial Results for the three months ended June 30 , 2026 Recounting & FASF MEMBERSHIP August 10 , 2026 TSE Prime Market Securities Code : 4680 ROUND ONE Corporation URL : https://www.round1-group.co.jp/ Representative : Masahiko Sugino , President and Chief Executive Officer Inquiries : Jun Okamoto , Director and Chief Financial Officer and General Manager of Administration Scheduled date to commence dividend payments : September 4 , 2026 Preparation of supplementary material on financial results : Yes Holding of financial results briefing : Yes ( for institutional investors ) Tel : + 81-6-6647-6600 ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1. Consolidated financial results for the three months ended June 2026 ( from April 1 , 2026 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) Operating profit ( Percentages indicate year - on - year changes . ) Comprehensive Profit attributable to Revenue Profit before tax Three months ended June 2026 June 2025 Millions of yen 51,377 18.2 43,485 7.7 % Millions of yen 6,339 % Millions of yen 4.3 5,267 % 2.1 Profit Millions of yen owners of parent income 3,368 6,076 9.8 5,157 7.6 3,405 % ( 1.1 ) 0.3 Millions of yen % 3,368 3,405 0.3 ( 1.1 ) Millions of yen 4,266 % 85.7 2,297 ( 57.8 ) Basic earnings Diluted earnings per share per share Three months ended Yen Yen June 2026 June 2025 12.96 ( Note ) 12.81 12.99 For diluted earnings per share for the three months ended June 30 , 2026 , although there are potential shares , they are not listed because they have an anti - dilutive effect . EBITDA and Adjusted EBITDA are disclosed as useful comparative information for the Group's business results . The calculation formulas for EBITDA and Adjusted EBITDA are as follows . EBITDA Calculation Operating profit + Depreciation Three months ended June 2026 Three months ended June 2025 Adjusted EBITDA Calculation : Three months ended June 2026 Three months ended June 2025 17,492 Millions of yen 16,518 Millions of yen Operating profit + Depreciation + Non - expenditures expenses 17,582 Millions of yen 16,560 Millions of yen ( 2 ) Consolidated financial position Three months ended June 2026 Year ended March 2026 2. Cash dividends Total assets Total equity Equity attributable to owners of the parent Equity attributable to owners of the parent ratio Millions of yen 328,319 309,888 Millions of yen Millions of yen % 85,791 82,635 85,792 82,635 26.1 26.7 Annual dividends per share 1Q - end 2Q - end Year ended March 2026 Yen 4.50 Yen 4.50 3Q - end Yen 4.50 Year - end Total Yen 4.50 Yen 18.00 Year ending March 2027 4.50 Year ending March 4.50 4.50 4.50 18.00 2027 ( Forecast ) ( Note ) Revisions to the forecast of cash dividends most recently announced : None
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3. Forecasts of consolidated financial results for the fiscal year ending March 2027 (from April 1, 2026 to March 31, 2027) Millions of yen % Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen (Note) ※Notes Changes in accounting policies, changes in accounting estimates, and restatement ①Changes in accounting policies required by IFRS : None ②Changes in accounting policies due to other reasons : None ③Changes in accounting estimates : None Number of issued shares (common shares) ①Total number of issued shares at the end of the period (including treasury shares) ②Number of treasury shares at the end of the period ③Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) ※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 ・ ・ 30.05 69.46 2Q-end 103,730 12.8 15,010 0.4 (10.8) 7,900 (10.8) 18,260 9.9 12,220 (8.5) 7,900 Year ending March 2026 (% for period is percentage change comparing to previous period, % for quarter is percentage change comparing to the same quarter in previous period.) Revenue Operating profit Profit before tax Profit Profit attributable to owners of parent Basic earnings per share 14.9 Three months ended June 2026 27,450 8.0 18,260 9.9 Revisions to the earnings forecasts most recently announced：None 219,090 15.6 33,050 The above-mentioned business forecasts were based on the information available as of the date of the release of this report, no warranty is given as to the realization of the forecasts. Future events may cause the actual results to be significantly different from the forecasts. Year ended March 2026 289,161,942 Three months ended June 2026 26,289,509 Year ended March 2026 26,289,269 262,872,504 Three months ended June 2025 262,214,977 (1) Significant changes in the scope of consolidation during the period : None (2) (3) Three months ended June 2026 289,161,942
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Consolidated Statement of Financial Position - 1 (Millions of yen) End of Previous Term (As of March 31, 2026) End of Current Term (As of June 30, 2026) Assets Current assets Cash and cash equivalents 54,950 64,179 Trade and other receivables 3,133 2,304 Inventories 6,175 6,606 Other financial assets 1,719 1,067 Other current assets 5,563 6,553 Total current assets 71,541 80,712 Non-current assets Property, plant and equipment 89,783 99,772 Right-of-use assets 121,573 120,723 Intangible assets 1,188 1,273 Investments accounted for using equity method 2,193 2,219 Other financial assets 11,076 11,122 Deferred tax assets 11,574 11,585 Other non-current assets 956 910 Total non-current assets 238,346 247,607 Total assets 309,888 328,319
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Consolidated Statement of Financial Position - 2 (Millions of yen) End of Previous Term (As of March 31, 2026) End of Current Term (As of June 30, 2026) Liabilities and equity Liabilities Current liabilities Trade and other payables 10,527 10,502 Bonds and borrowings 10,821 12,305 Lease liabilities 28,666 27,934 Income taxes payable 4,295 1,882 Contract liabilities 5,619 5,838 Other current liabilities 6,603 8,950 Total current liabilities 66,533 67,415 Non-current liabilities Bonds and borrowings 38,295 52,251 Lease liabilities 110,212 110,753 Provisions 7,572 7,577 Other financial liabilities 769 607 Deferred tax liabilities 3,338 3,396 Other non-current liabilities 530 525 Total non-current liabilities 160,719 175,112 Total liabilities 227,252 242,528 Equity Share capital 25,872 25,872 Capital surplus 26,606 26,606 Retained earnings 43,752 45,923 Treasury shares (20,006) (20,006) Other components of equity 6,410 7,396 Total equity attributable to owners of parent 82,635 85,792 Non-controlling interests (0) (0) Total equity 82,635 85,791 Total liabilities and equity 309,888 328,319
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Consolidated Statement of Profit or Loss (Millions of yen) Previous Term (From April 1, 2025 to June 30, 2025) Current Term (From April 1, 2026 to June 30, 2026) Revenue 43,485 51,377 Cost of sales 35,431 41,374 Gross profit 8,053 10,003 Selling, general and administrative expenses 1,805 3,610 Other income 77 74 Other expenses 248 127 Operating profit 6,076 6,339 Finance income 73 255 Finance costs 1,072 1,438 Share of profit of investments accounted for using equity method 79 111 Profit before tax 5,157 5,267 Income tax expense 1,751 1,899 Profit 3,405 3,368 Profit attributable to Owners of parent 3,405 3,368 Non-controlling interests (0) (0) Profit 3,405 3,368 Earnings per share Basic earnings per share 12.99 12.81 Diluted earnings per share 12.96 －
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Consolidated Statement of Comprehensive Income (Millions of yen) Previous Term (From April 1, 2025 to June 30, 2025) Current Term (From April 1, 2026 to June 30, 2026) Profit 3,405 3,368 Other comprehensive income Items that will not be reclassified to profit or loss Share of other comprehensive income of investments accounted for using equity method 4 (6) Total of items that will not be reclassified to profit or loss 4 (6) Items that may be reclassified to profit or loss Exchange differences on translation of foreign operations (1,109) 900 Share of other comprehensive income of investments accounted for using equity method (2) 3 Total of items that may be reclassified to profit or loss (1,112) 904 Other comprehensive income, net of tax (1,107) 898 Comprehensive income 2,297 4,266 Comprehensive income attributable to Owners of parent 2,297 4,266 Non-controlling interests (0) (0) Comprehensive income 2,297 4,266