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 . Accounting Financial A Standards A FASF MEMBERSHIP Consolidated Financial Results for the Three Months Ended June 30 , 2026 ( Under Japanese GAAP ) August 7 , 2026 Company name : JUSTSYSTEMS CORPORATION Listing : Tokyo Stock Exchange Securities code : 4686 URL : https://www.justsystems.com Representative : Inquiries : Telephone : + 81-3-5324-7900 Scheduled date to commence dividend payments : Holding of financial results briefing : Kyotaro Sekinada , President & CEO Hiroshi Shigeta , Division Director of the Corporate Planning Div . Preparation of supplementary material on financial results : None None ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1. Consolidated financial results for the three months ended June 30 , 2026 ( from April 1 , 2026 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 Three months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % June 30 , 2026 June 30 , 2025 12,736 12,861 ( 1.0 ) 18.5 6,229 5,977 4.2 27.5 6,406 6.6 4,337 7.4 6,011 24.5 4,038 22.0 Note : Comprehensive income For the three months ended June 30 , 2026 : For the three months ended June 30 , 2025 : ¥ 4,347 million ¥ 3,998 million [ 8.7 % ] [ 18.7 % ] Basic earnings per share Diluted earnings per share Three months ended Yen Yen June 30 , 2026 June 30 , 2025 67.54 62.88 ( 2 ) Consolidated financial position Total assets Net assets Equity - to - asset ratio As of June 30 , 2026 Millions of yen Millions of yen % March 31 , 2026 140,901 136,412 122,071 118,688 86.6 87.0 Reference : Equity As of June 30 , 2026 : As of March 31 , 2026 : ¥ 122,071 million ¥ 118,688 million 1
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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 – 12.00 – 15.00 27.00 Fiscal year ending March 31, 2027 – Fiscal year ending March 31, 2027 (Forecast) 15.00 – 15.00 30.00 Note: Revisions to the forecast of cash dividends most recently announced: None * Notes (1) Significant changes in the scope of consolidation during the period: None (2) Adoption of accounting treatment specific to the preparation of quarterly 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 June 30, 2026 64,224,800 shares As of March 31, 2026 64,224,800 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 1,020 shares As of March 31, 2026 1,020 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Three months ended June 30, 2026 64,223,780 shares Three months ended June 30, 2025 64,223,843 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 (Cautions regarding the forward-looking statements and others) The forward-looking statements, including earnings forecasts, contained in these materials are based on information currently available to the Company and on certain assumptions deemed to be reasonable. Actual financial results may differ substantially due to various factors. 2
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Quarterly consolidated financial statements Quarterly consolidated balance sheets (Millions of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 104,901 100,181 Notes and accounts receivable - trade 3,068 3,152 Securities 10,000 19,948 Merchandise and finished goods 927 744 Raw materials and supplies 1,684 1,203 Prepaid expenses 2,741 2,620 Other 1,346 1,487 Allowance for doubtful accounts (77) (76) Total current assets 124,591 129,261 Non-current assets Property, plant and equipment Buildings and structures (Net) 2,417 2,398 Land 3,569 3,569 Other (Net) 194 182 Total property, plant and equipment 6,181 6,149 Intangible assets Software 3,691 3,167 Software in progress 123 709 Other 0 0 Total intangible assets 3,815 3,877 Investments and other assets Investment securities 14 14 Other 1,808 1,598 Total investments and other assets 1,823 1,613 Total non-current assets 11,821 11,640 Total assets 136,412 140,901 3
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(Millions of yen) As of March 31, 2026 As of June 30, 2026 Liabilities Current liabilities Accounts payable - trade 378 221 Accounts payable - other 2,280 1,355 Income taxes payable 4,522 1,996 Unearned revenue 8,436 12,956 Provision for bonuses 588 604 Other 1,196 1,323 Total current liabilities 17,402 18,458 Non-current liabilities Retirement benefit liability 204 212 Other 118 158 Total non-current liabilities 322 371 Total liabilities 17,724 18,829 Net assets Shareholders' equity Share capital 10,146 10,146 Capital surplus 12,293 12,293 Retained earnings 96,236 99,610 Treasury shares (2) (2) Total shareholders' equity 118,674 122,048 Accumulated other comprehensive income Foreign currency translation adjustment 18 23 Remeasurements of defined benefit plans (5) – Total accumulated other comprehensive income 13 23 Total net assets 118,688 122,071 Total liabilities and net assets 136,412 140,901 4
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Quarterly consolidated statements of income and quarterly consolidated statements of comprehensive income Quarterly consolidated statements of income (cumulative) (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 12,861 12,736 Cost of sales 2,491 2,351 Gross profit 10,370 10,384 Selling, general and administrative expenses 4,392 4,154 Operating profit 5,977 6,229 Non-operating income Interest income 74 142 Foreign exchange gains – 21 Other 7 19 Total non-operating income 81 182 Non-operating expenses Foreign exchange losses 40 – Other 6 6 Total non-operating expenses 47 6 Ordinary profit 6,011 6,406 Profit before income taxes 6,011 6,406 Income taxes 1,972 2,068 Profit 4,038 4,337 Profit attributable to owners of parent 4,038 4,337 5
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Quarterly consolidated statements of comprehensive income (cumulative) (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Profit 4,038 4,337 Other comprehensive income Foreign currency translation adjustment (41) 4 Remeasurements of defined benefit plans, net of tax 0 5 Total other comprehensive income (40) 9 Comprehensive income 3,998 4,347 Comprehensive income attributable to Comprehensive income attributable to owners of parent 3,998 4,347 6