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© Business Engineering Corporation . 1Q Fiscal Year 2026 Financial Results Briefing Materials August 10 , 2026 Business Engineering Corporation Securities Code : 4828 TSE Prime Note : Fiscal Year 2026 or FY2026 represents the fiscal year ending March 31 , 2027 . B B - EN - G Business Engineering for Growth
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© Business Engineering Corporation. 2 1. Summary of FY2026 1Q Financial Results and First Half Earnings Forecast 2. AI Strategy: AI Powering a Stronger B-EN-G 3. Earnings Forecast for FY2026 4. Data Book 5. Guide to IR Reference Materials Agenda
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© Business Engineering Corporation. 3 1. Summary of FY2026 1Q Financial Results and First Half Earnings Forecast
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© Business Engineering Corporation. 4 FY26 1Q Financial Results Achieved record highs in sales, operating profit, and orders received ・All overseas subsidiaries consolidated from this fiscal year ・License sales: Substantial growth to a record high, driving 1Q results ・Solutions Business: Sales declined slightly against the prior year's high base, but orders expanded ・Net profit: Decreased due to the non-recurrence of the prior year's gain on sales of strategic shareholdings No revisions to first-half or full-year forecasts; progressing steadily toward achieving the plan Executive Summary of FY2026 1Q Financial Results Solutions Business: ERP/core systems ×Extended solutions Products Business: Proprietary software packages centered on mcframe • Despite a transitional period between projects, sales remained at a high level on par with the previous year. Strengthened proposal activities expanded orders, with the order backlog at a high level heading into 2Q. • Project profitability remained strong, sustaining a high profit margin. FY26 1Q Business Environment Corporate earnings are maintaining high levels, with business sentiment also maintaining favorable levels. The economy continues its gradual recovery. DX demand in manufacturing industries continues to be strong, with strategic digital investments maintaining robust momentum. • License sales performed strongly, backed by market leadership and robust adoption demand. Projects built up in the previous period steadily came to fruition, driving substantial license sales growth. • Substantial license sales growth delivered a high profit margin. Net sales 6,781 YoY + 12.3％ 4 consecutive periods of record highs Operating profit 1,910 YoY +10.5％ Net profit 1,274 YoY -7.1％ 5 consecutive periods of record highs ◆1Q Results ◆1H Earnings Forecast (unchanged) Net sales 13,200 YoY +7.5％ Operating profit 3,450 YoY +2.4％ Net profit 2,300 YoY -7.6％ Interim dividend 21.0 yen/share YoY +5.4 yen *Impact of consolidation scope changes (million yen): Net sales +293, operating profit +50, net profit +33 *Impact of consolidation scope changes (million yen): Net sales +600, operating profit +80, net profit +60 (million yen)
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© Business Engineering Corporation. 5 Summary of Consolidated Income Statement All overseas subsidiaries consolidated from this fiscal year. License sales growth drove both revenue and profit. All indicators except net income hit record first-quarter highs despite the non-recurrence of the prior year's gain. On track for the first-half plan. *From FY26 all five previously non-consolidated overseas subsidiaries are consolidated. The impact of the consolidation scope change (million yen) is shown in the table to the right. Net sales FY26 1Q +293 FY26 1H forecast +600 Operating profit FY26 1Q +50 FY26 1H forecast +80 Net profit FY26 1Q +33 FY26 1H forecast +60 （million yen） FY26 1Q FY25 1Q FY26 1H FY25 1H Actual Change % Forecast Progress Actual Change % Net sales 6,781 6,039 +12.3% 13,200 51.4% 12,280 +7.5% Gross profit 3,396 2,841 +19.5% 6,400 53.1% 5,619 +13.9% Gross profit margin 50.1% 47.0% 48.5% 45.8% Operating profit 1,910 1,728 +10.5% 3,450 55.4% 3,370 +2.4% Operating profit margin 28.2% 28.6% 26.1% 27.4% Ordinary profit 1,921 1,750 +9.7% 3,450 55.7% 3,392 +1.7% Ordinary profit margin 28.3% 29.0% 26.1% 27.6% Net profit 1,274 1,371 -7.1% 2,300 55.4% 2,489 -7.6% Net profit margin 18.8% 22.7% 17.4% 20.3% Orders received 7,214 6,164 +17.0% 13,500 53.4% 12,008 +12.4%
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© Business Engineering Corporation. 6 Progress Against Full- Year Sales Forecast The Products Business achieved substantial license sales growth in 1Q, with strong progress against the forecast. The Solutions Business is progressing broadly in line with the plan. Off to a steady start toward achieving the full-year targets. ¥26.8bn ¥24.4bn ¥20.7bn ¥19.4bn ¥18.5bn Net sales 23.7% 24.1% 24.3% 24.7% 25.3% 24.2% 26.2% 24.3% 25.5% 26.3% 24.5% 24.9% 25.8% 25.8% 25.2% 26.6% 24.0% FY22 FY23 FY24 FY25 FY26 1Q 2Q 3Q 4Q ¥6.7bn
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© Business Engineering Corporation. 7 Progress Against Full- Year Operating Profit Forecast Substantial license sales growth in the Products Business drove profit expansion, resulting in strong 1Q progress. Off to a steady start toward achieving the full-year targets. ¥6.9bn ¥6.4bn ¥4.6bn ¥3.8bn ¥3.2bn Operating Profit 26.0% 25.8% 25.0% 27.0% 27.7% 23.7% 28.7% 26.7% 25.6% 28.2% 25.9% 26.6% 27.6% 22.1% 19.6% 21.7% 19.9% FY22 FY23 FY24 FY25 FY26 1Q 2Q 3Q 4Q ¥1.9bn
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© Business Engineering Corporation. 8 1,728 1,910 +349 +205 -372 FY25 1Q FY26 1Q Analysis of Changes in Operating Profit (YoY) (million yen)1Q comparison Sales growth Substantial license sales growth Gross profit margin improvement 47.0%⇒50.1% Substantial license sales growth Increase in SG&A expenses Strengthened sales activities, salary level increases Substantial license sales growth in the Products Business drove profit growth. Increases in SG&A expenses from strengthened sales activities and higher salary levels were absorbed by higher sales and improved gross profit margin.
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© Business Engineering Corporation. 9 Sales & Operating Profit by Segment The Solutions Business sales declined slightly with lower profit against the prior year's high base. The Products Business delivered high growth on substantial license sales expansion and the consolidation of overseas subsidiaries, progressing well against forecast. Net sales Operating profit *From FY26, all five previously non-consolidated overseas subsidiaries are consolidated and included in the Products Business. The impact of the consolidation scope change (million yen) is shown in the table to the right. （million yen） FY26 1Q FY25 1Q FY26 1H FY25 1H Actual Change % Forecast Progress Actual Change % Solutions 3,935 3,991 -1.4% 7,900 49.8% 7,876 +0.3% Products 2,739 1,953 +40.2% 5,100 53.7% 4,217 +20.9% System Support 106 95 +11.8% 200 53.2% 187 +6.8% Total 6,781 6,039 +12.3% 13,200 51.4% 12,280 +7.5% mcframe license 2,040 1,421 +43.5% 3,400 60.0% 3,136 +8.4% （million yen） FY26 1Q FY25 1Q FY26 1H FY25 1H Actual Change % Forecast Progress Actual Change % Solutions 1,165 1,294 -10.0% - - 2,422 - Products 1,159 757 +52.9% - - 1,661 - System Support 131 138 -5.1% - - 245 - Eliminations & corporate (546) (463) - - - -959 - Total 1,910 1,728 +10.5% 3,450 55.4% 3,370 +2.4% Net sales: Products, Total FY26 1Q +293 FY26 1H forecast +600 Net sales: mcframe license FY26 1Q +110 FY26 1H forecast +80 Operating profit: Products FY26 1Q +50 FY26 1H forecast - Operating profit: Total FY26 1Q +50 FY26 1H forecast +80
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© Business Engineering Corporation. 10 Segment Information: Solutions Business ＜Net sales and Operating profit＞ • Orders expanded through strengthened strategic proposal activities aligned with client needs, backed by long-term relationships of trust with clients. Order backlog remains at a high level heading into 2Q (¥4,973 million). • Sales declined slightly year-on-year, reflecting the prior year's concentration of projects and a transitional period between projects, but remained at a high level on par with the previous year. • Despite strengthened activities for future growth and higher personnel costs, high-quality project execution sustained a high profit margin. ＜Net sales＞ 3,170 3,170 3,321 3,488 3,991 3,885 4,036 3,670 3,935 796 848 1,007 983 1,294 1,127 1,286 1,042 1,165 25.1% 26.8% 30.3% 28.2% 32.4% 29.0% 31.9% 28.4% 29.6% FY24 1Q FY24 2Q FY24 3Q FY24 4Q FY25 1Q FY25 2Q FY25 3Q FY25 4Q FY26 1Q Net sales (million yen) Operating profit (million yen) Operating profit margin 1Q 2,696 1Q 3,052 1Q 3,170 1Q 3,991 1Q 3,935 2Q 2,723 2Q 3,488 2Q 3,170 2Q 3,885 3Q 3,261 3Q 3,177 3Q 3,321 3Q 4,036 4Q 3,008 4Q 3,049 4Q 3,488 4Q 3,670 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 FY22 FY23 FY24 FY25 FY26 +3.8% -9.1% +4.5% +14.4% -1.4% +5.2% +25.9% +21.5% +22.6% (million yen） 12,767 +3.0% 13,150 +18.5% 15,582 11,689 +13.2% +28.1% -2.6% +1.3% +9.2%
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© Business Engineering Corporation. 11 Segment Information: Products Business ＜Net sales and Operating profit＞ • License sales performed strongly under strategic partnerships and favorable customer relationships, with large-scale projects also recorded. The consolidation of all overseas subsidiaries further contributed, driving substantial sales growth. • Substantial license sales growth delivered a high profit margin. • Accelerating partner rollout of SaaS-based "mcframe X" and AI-driven product development, strengthening the foundation for sustained growth. ＜Net sales＞ *The impact of the consolidation scope change on FY26 1Q results: Net sales +¥293 million, operating profit +¥50 million. 1,729 1,734 1,693 1,926 1,953 2,263 2,149 2,042 2,739 729 718 576 613 757 903 848 695 1,159 42.2% 41.4% 34.0% 31.8% 38.8% 39.9% 39.5% 34.1% 42.3% FY24 1Q FY24 2Q FY24 3Q FY24 4Q FY25 1Q FY25 2Q FY25 3Q FY25 4Q FY26 1Q Net sales (million yen) Operating profit (million yen) Operating profit margin 1Q 1,566 1Q 1,544 1Q 1,729 1Q 1,953 1Q 2,739 2Q 1,656 2Q 1,525 2Q 1,734 2Q 2,263 3Q 1,536 3Q 1,516 3Q 1,693 3Q 2,149 4Q 1,634 4Q 1,739 4Q 1,926 4Q 2,042 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 FY22 FY23 FY24 FY25 FY26 +11.9% +13.7% +11.7% +10.7% +40.2% +6.0% +12.9% +26.9% +30.5% (million yen) 6,326 +12.0% 7,083 +18.7% 8,408 6,393 -1.4% -7.9% -1.3% +6.5% -1.0%
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© Business Engineering Corporation. 12 mcframe License Sales Leveraging mcframe's competitive strength in supply chain management, growth was driven by accumulated license sales and maintenance, with large-scale projects lifting results to consecutive record highs. *The impact of the consolidation scope change on FY26 1Q results is +¥110 million. 1Q 982 1Q 1,082 1Q 1,320 1Q 1,421 1Q 2,040 2Q 960 2Q 1,050 2Q 1,273 2Q 1,714 3Q 887 3Q 982 3Q 1,167 3Q 1,624 4Q 968 4Q 1,249 4Q 1,358 4Q 1,424 0 1,000 2,000 3,000 4,000 5,000 6,000 FY22 FY23 FY24 FY25 FY26 +22.0% +21.3% +18.8% +8.7% +43.5% (Million yen） 4,364 5,120+17.3% 6,184 +4.9% +7.7% +39.1% +34.6% +20.8% +10.2% +9.3% +10.8% +29.0% +14.9% 3,798
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© Business Engineering Corporation. 13 Summary of Consolidated Balance Sheet Balancing growth investment with capital efficiency. Intangible assets increased on investment to strengthen product capabilities. While stepping up investment to accelerate new businesses, investments and other assets decreased from the prior fiscal year-end due to reclassifications associated with the consolidation of overseas subsidiaries. （million yen） FY26 1Q FY25 1Q FY25 Actual Change % Actual Change % Current assets 18,901 15,582 +21.3% 17,219 +9.8% Cash and deposits 13,083 9,933 +31.7% 12,141 +7.8% Notes and accounts receivable, and contract assets 4,749 4,508 +5.3% 4,416 +7.6% Non-current assets 4,292 3,801 +12.9% 4,306 -0.3% Intangible assets 2,158 1,940 +11.2% 2,120 +1.8% Investments and other assets 1,877 1,672 +12.3% 2,012 -6.7% Total assets 23,193 19,384 +19.6% 21,526 +7.7% Current liabilities 6,220 5,471 +13.7% 5,396 +15.3% Non-current liabilities 94 42 +124.0% 58 +62.0% Net assets 16,878 13,870 +21.7% 16,071 +5.0% Equity ratio 72.0% 71.6% +0.4pt 74.7% -2.7pt
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© Business Engineering Corporation. 14 2. AI Strategy: AI Powering a Stronger B-EN-G Partially updated from the May 12, 2026 disclosure *For the full AI strategy, please refer to the Investors Guide. https://www.b-en-g.co.jp/en/ir/materials/investorsguide.html
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© Business Engineering Corporation. 15 Building on 30 years of accumulated business expertise, ERP evolves through the data platform stage into the operational foundat ion for manufacturing in the AI era. Product Evolution (Adopting AI) | The mcframe Evolution Story 30 years of business expertise × AI: mcframe is evolving into the digital platform for manufacturing in the AI era Phase 1 | To date Process ERP ERP centered on business processes. 30 years of proven track record as the foundation supporting "record and control." ■ Cumulative track record across 1,131 companies and 17 countries ■ Industry-specific domain knowledge embedded in the product ■ Extremely low churn rate and long-term lifecycle Phase 2 | Going forward Data platform Evolving into a foundation that integrates manufacturing data. Structuring operational data into a form ready for AI utilization. ■ Data integration across the entire supply chain ■ Data standardization as a business model ■ Available in both on-premise and SaaS forms Phase 3 | Future AI-driven manufacturing Through integration with AI agents, business processes × AI = the operational foundation for an automated manufacturing industry. ■ Operational automation via Master / Unit Agents ■ Irreplaceable value from business expertise × AI ■ An operational foundation that "takes on accountability" ～FY2025 FY2026～ FY2028～ Accelerating development speed, we plan to release the first version of "mcframe Alchemist," which creates new value from data in 4Q FY2026. Updated: August 10, 2026
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© Business Engineering Corporation. 16 3. Earnings Forecast for FY2026 No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 17 FY26 Consolidated Earnings Forecast Advancing growth strategy through BE 2030 • Consolidating all five previously non-consolidated overseas subsidiaries from FY26 Continued sales growth and expansion of consolidation scope expected to drive topline increase • Operating profit expected to increase, driven by sales growth • Net profit forecast to decline due to the non-recurrence of one-time tax benefits in previous year, while dividends will be maintained under the progressive dividend policy • ROE expected to decline due to lower net profit and increased net assets Continuing to expand growth investments, including product development Executive Summary of FY2026 Earnings Forecast Solutions Business: ERP/core systems × Extended solutions Products Business: Proprietary software packages centered on mcframe • Strengthening strategic proposal activities tailored to client needs, expecting higher sales year-on-year on the back of long-term relationships of trust with clients. • Expanding solution development and delivery capabilities, advancing new business development. FY26 Business Environment • Continuing to expand and strengthen sales partnerships, expecting continued license sales growth and higher sales year-on-year through expansion of consolidation scope. • Driving market expansion through enhanced product value and a dual on-premise / SaaS approach. Annual dividend ¥42.0/share YoY +¥0.4 Net sales 26,800 YoY +9.6% 5 consecutive years of record highs Operating profit 6,900 YoY +7.6% Net profit 4,600 YoY -5.9% 11 consecutive years of record highs （million yen） ROE 26.3% YoY -6.9pt Dividend payout ratio 54.5% YoY +3.6pt *Impact of consolidation scope changes on full-year forecast (million yen): Sales +1,200, operating profit +200, net profit +150 While economic growth is expected to slow due to uncertain conditions including the Middle East situation, manufacturers' strategic appetite for digital investment is expected to remain strong. No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 18 Earnings Forecast (1H/2H/FY) Looking toward FY30, aiming for record-high sales and operating profit. Consolidation scope expands from FY26. ※ From FY26, all five previously non-consolidated overseas subsidiaries will be consolidated. The impact on FY26 forecasts from this change in the scope of consolidation is shown to the right (million yen). Net sales 1H +600 2H +600 FY +1,200 Operating profit 1H +80 2H +120 FY +200 Net profit 1H +60 2H +90 FY +150 （million yen） FY26 1H FY25 1H Difference FY26 2H FY25 2H Difference FY26 FY25 Difference Forecast Actual (Change %) Forecast Actual (Change %) Forecast Actual (Change %) Net sales 13,200 12,280 +919 13,600 12,161 +1,438 26,800 24,442 +2,357 (+7.5%) (+11.8%) (+9.6%) Gross profit 6,400 5,619 +780 6,500 5,536 +963 12,900 11,156 +1,743 Gross profit margin 48.5% 45.8% (+13.9%) 47.8% 45.5% (+17.4%) 48.1% 45.6% (+15.6%) Operating profit 3,450 3,370 +79 3,450 3,041 +408 6,900 6,411 +488 Operating profit margin 26.1% 27.4% (+2.4%) 25.4% 25.0% (+13.4%) 25.7% 26.2% (+7.6%) Ordinary profit 3,450 3,392 +57 3,450 3,042 +407 6,900 6,435 +464 Ordinary profit margin 26.1% 27.6% (+1.7%) 25.4% 25.0% (+13.4%) 25.7% 26.3% (+7.2%) Net profit 2,300 2,489 -189 2,300 2,401 -101 4,600 4,890 -290 Net profit margin 17.4% 20.3% (-7.6%) 16.9% 19.7% (-4.2%) 17.2% 20.0% (-5.9%) Orders received 13,500 12,008 +1,491 13,500 12,576 +923 27,000 24,585 +2,414 (+12.4%) (+7.3%) (+9.8%) Dividend (Non-consolidated） ¥21.0 ¥15.6 +¥5.4 ¥21.0 ¥26.0 -¥5.0 ¥42.0 ¥41.6 +¥0.4 ROE - - - - - - 26.3% 33.2% -6.9pt No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 19 Segment & mcframe License Sales Forecasts (1H/2H/FY) Solutions: Targeting year-on-year sales growth, supported by long-term client relationships and problem-solving expertise. Products: Targeting year-on-year sales growth through license sales expansion and broader scope of consolidation. ※ From FY26, all five previously non-consolidated overseas subsidiaries will be consolidated and included in the Products Business. The impact on FY26 forecasts from this change is shown to the right (million yen). Products 1H +600 2H +600 FY +1,200 mcframe license 1H +80 2H +120 FY +200 （million yen） FY26 1H FY25 1H Difference FY26 2H FY25 2H Difference FY26 FY25 Difference Forecast Actual (Change %) Forecast Actual (Change %) Forecast Actual (Change %) Solutions 7,900 7,876 +23 8,100 7,706 +393 16,000 15,582 +417 (+0.3%) (+5.1%) (+2.7%) Products 5,100 4,217 +882 5,200 4,191 +1,008 10,300 8,408 +1,891 (+20.9%) (+24.1%) (+22.5%) System Support 200 187 +12 300 264 +35 500 451 +48 (+6.8%) (+13.5%) (+10.7%) Total 13,200 12,280 +919 13,600 12,161 +1,438 26,800 24,442 +2,357 (+7.5%) (+11.8%) (+9.6%) mcframe license 3,400 3,136 +263 3,600 3,048 +551 7,000 6,184 +815 (+8.4%) (+18.1%) (+13.2%) No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 20 ＜Net sales＞ • Strengthen strategic proposal activities closely aligned with client needs. • Address clients' evolving challenges on an ongoing basis through ERP combined with high-value-added extended solutions, securing the foundation for both sales growth and profitability. • To support sustainable growth, expanding global solution development and delivery capabilities, and advancing new business development. FY26 Business Environment Outlook • Backed by an outstanding client base centered on major Japanese enterprises and long-standing relationships of trust, we expect sales to exceed the previous fiscal year. • We will also systematically strengthen initiatives for future growth, targeting stable sales growth aligned with our resource capacity. FY26 Initiatives Solutions Business Forecast 11,689 12,767 13,150 15,582 16,000 +2.4% +9.2% +3.0% +18.5% +2.7% FY22 FY23 FY24 FY25 FY26 (Forecast) Net sales (million yen) YoY No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 21 ＜ Net sales ＞ • Expand and strengthen sales partners through our partnership strategy, broadening the sales network and reinforcing sales capabilities. • Expand overseas markets through closer collaboration with overseas offices and partners. • Enhance product value through deeper integration with AI technologies and advance a dual-track market expansion strategy across both on-premise and SaaS offerings. • Leveraging mcframe’s competitive advantage in the supply chain management field and a strong partner sales network and sales capabilities, we expect revenue growth driven by sustained expansion of license sales. • From FY26, all overseas subsidiaries will be consolidated, and the addition of implementation support sales is expected to deliver strong sales growth compared to the previous fiscal year. Products Business Forecast ※ From FY26, all five previously non-consolidated overseas subsidiaries will be consolidated and included in the Products Business. The impact on the FY26 forecast from this scope change is +¥1,200 million. 6,393 6,326 7,083 8,408 10,300 +6.5% -1.0% +12.0% +18.7% +22.5% FY22 FY23 FY24 FY25 FY26 (Forecast) Net sales (million yen) YoY FY26 Business Environment Outlook FY26 Initiatives No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 22 Net Sales and YoY Growth In FY25 significant progress toward our FY30 target of ¥33.0 billion. From FY26, scope of consolidation expands. Building a sustainable growth foundation while targeting continued sales growth and a fifth consecutive record-high year. 13,289 13,479 15,253 17,728 17,707 17,760 18,506 19,493 20,776 24,442 26,800 +5.9% +1.4% +13.2% +16.2% -0.1% +0.3% +4.2% +5.3% +6.6% +17.6% +9.6% FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 (Forecast) Net sales (million yen) YoY ※ From FY26, all five previously non-consolidated overseas subsidiaries will be consolidated. The impact on the FY26 forecast from this scope change is +¥1,200 million. No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 23 In FY25 significant progress toward our FY30 target of ¥10.0 billion, driven by sales growth and margin expansion. In FY26, continued sales growth and continued profit growth are expected to deliver an eleventh consecutive record-high year. Operating Profit & Operating Profit Margin 715 757 1,208 1,573 1,902 2,412 3,246 3,885 4,676 6,411 6,900 5.4% 5.6% 7.9% 8.9% 10.7% 13.6% 17.5% 19.9% 22.5% 26.2% 25.7% FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 (Forecast) Operating profit (million yen) Operating profit margin ※ From FY26, all five previously non-consolidated overseas subsidiaries will be consolidated. The impact on the FY26 forecast from this scope change is +¥200 million. No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 24 In FY25, a growth engine to achieve our FY30 targets, delivered market share gains and continued high growth. Building on license sales and license maintenance, FY26 also targets a continued record-high streak. mcframe License Sales & YoY Growth 1,866 2,262 2,362 2,651 2,749 3,530 3,798 4,364 5,120 6,184 7,000 +9.2% +21.2% +4.4% +12.3% +3.7% +28.4% +7.6% +14.9% +17.3% +20.8% +13.2% FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 (Forecast) mcframe license sales (million yen) YoY ※ From FY26, all five previously non-consolidated overseas subsidiaries will be consolidated. The impact on the FY26 forecast from this scope change is +¥200 million. No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 25 Sales by Segment Solutions: Targeting stable growth in FY26, backed by long-term customer relationships Products: targeting growth above FY25, driven by license sales expansion and broader scope of consolidation 8,663 8,427 9,965 11,961 12,228 11,413 11,689 12,767 13,150 15,582 16,000 4,321 4,788 4,953 5,323 5,071 6,004 6,393 6,326 7,083 8,408 10,300 305 264 334 443 407 341 423 398 542 451 500 0 5,000 10,000 15,000 20,000 25,000 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 (Forecast) Solutions Products System Support (million yen） ※ From FY26, all five previously non-consolidated overseas subsidiaries will be consolidated and included in the Products Business. The impact on the FY26 forecast from this scope change is +¥1,200 million. No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 26 Dividends (Annual dividend per share) Payout ratio raised to over 50% from FY25; combined with higher net profit, FY25 delivered a significant dividend increase. FY26 dividend maintained under progressive dividend policy. ※ Pre-FY25 figures are dividend amounts adjusted for the stock splits effective June 1, 2022 and January 1, 2026. 2.2 2.5 4.3 4.5 7.0 8.4 12.8 15.6 20.0 41.6 42.0 30.1% 30.9% 30.2% 31.0% 32.1% 30.6% 33.0% 35.6% 36.0% 50.9% 54.5% FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 (Forecast) Annual dividend per share (yen) Dividend payout ratio No change from the May 12, 2026 disclosure
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© Business Engineering Corporation. 27 4. Data Book
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© Business Engineering Corporation. 28 Quarterly Income Statement (3 -month) (million yen) Item FY2024 FY2025 FY2026 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q Net sales 5,042 5,049 5,165 5,519 6,039 6,241 6,299 5,862 6,781 Cost of sales 2,821 2,736 2,859 3,268 3,197 3,462 3,389 3,236 3,385 Gross profit 2,221 2,313 2,305 2,250 2,841 2,778 2,909 2,626 3,396 Selling, general and administrative expenses 1,053 1,063 1,060 1,236 1,113 1,136 1,142 1,351 1,486 Operating profit 1,167 1,249 1,245 1,014 1,728 1,642 1,766 1,274 1,910 Operating profit margin 23.2% 24.7% 24.1% 18.4% 28.6% 26.3% 28.0% 21.7% 28.2% Non-operating income 20 4 0 2 26 5 1 5 17 Non-operating expense 4 5 2 10 3 6 2 3 6 Ordinary profit 1,183 1,247 1,243 1,006 1,750 1,641 1,766 1,276 1,921 Extraordinary gains - - - - 239 - - - - Extraordinary losses - - - - - - - - - Profit before income taxes 1,183 1,247 1,243 1,006 1,989 1,641 1,766 1,276 1,921 Income taxes - current 380 392 404 353 620 523 556 39 626 Income taxes - deferred (0) 0 (0) (180) (2) 0 0 45 11 Total income taxes 380 392 403 172 618 523 556 85 637 Profit attributable to non-controlling interests - - - - - - - - 8 Profit attributable to owners of parent 803 854 839 833 1,371 1,118 1,209 1,191 1,274 EBITDA 1,365 1,448 1,467 1,220 1,948 1,851 2,009 1,535 2,167 EBITDA margin 27.1% 28.7% 28.4% 22.1% 32.3% 29.7% 31.9% 26.2% 32.0%
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© Business Engineering Corporation. 29 Quarterly Income Statement ( Cumulative) (million yen) Item FY2024 FY2025 FY2026 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q Net sales 5,042 10,092 15,257 20,776 6,039 12,280 18,579 24,442 6,781 Cost of sales 2,821 5,557 8,417 11,685 3,197 6,660 10,050 13,286 3,385 Gross profit 2,221 4,534 6,840 9,091 2,841 5,619 8,529 11,156 3,396 Selling, general and administrative expenses 1,053 2,117 3,178 4,415 1,113 2,249 3,392 4,744 1,486 Operating profit 1,167 2,417 3,662 4,676 1,728 3,370 5,137 6,411 1,910 Operating profit margin 23.2% 23.9% 24.0% 22.5% 28.6% 27.4% 27.6% 26.2% 28.2% Non-operating income 20 24 24 26 26 32 34 39 17 Non-operating expense 4 10 12 23 3 10 12 15 6 Ordinary profit 1,183 2,430 3,673 4,679 1,750 3,392 5,158 6,435 1,921 Extraordinary gains - - - - 239 239 239 239 - Extraordinary losses - - - - - - - - - Profit before income taxes 1,183 2,430 3,673 4,679 1,989 3,631 5,397 6,674 1,921 Income taxes - current 380 772 1,177 1,530 620 1,144 1,700 1,740 626 Income taxes - deferred (0) 0 (0) (181) (2) (2) (2) 43 11 Total income taxes 380 772 1,176 1,349 618 1,142 1,698 1,783 637 Profit attributable to non-controlling interests - - - - - - - - 8 Profit attributable to owners of parent 803 1,658 2,497 3,330 1,371 2,489 3,699 4,890 1,274 EBITDA 1,365 2,814 4,281 5,502 1,948 3,800 5,809 7,344 2,167 EBITDA margin 27.1% 27.9% 28.1% 26.5% 32.3% 30.9% 31.3% 30.0% 32.0%
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© Business Engineering Corporation. 30 Quarterly Segment Performance (3- month) (million yen) Segment Item FY2024 FY2025 FY2026 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q Solutions Business Net sales 3,170 3,170 3,321 3,488 3,991 3,885 4,036 3,670 3,935 Operating profit 796 848 1,007 983 1,294 1,127 1,286 1,042 1,165 Operating profit margin 25.1% 26.8% 30.3% 28.2% 32.4% 29.0% 31.9% 28.4% 29.6% Orders received 2,775 3,677 3,530 3,639 4,212 3,628 3,583 3,912 4,494 Order backlog 3,783 4,291 4,500 4,651 4,882 4,626 4,173 4,416 4,973 Products Business Net sales 1,729 1,734 1,693 1,926 1,953 2,263 2,149 2,042 2,739 Operating profit 729 718 576 613 757 903 848 695 1,159 Operating profit margin 42.2% 41.4% 34.0% 31.8% 38.8% 39.9% 39.5% 34.1% 42.3% Orders received 1,753 1,690 1,615 2,491 1,904 2,109 2,113 2,637 2,643 Order backlog 2,177 2,133 2,055 2,620 2,562 2,408 2,372 2,967 3,056 System Support Business Net sales 142 145 150 103 95 92 113 150 106 Operating profit 129 123 133 113 138 106 118 145 131 Operating profit margin 90.3% 85.3% 88.6% 109.5% 145.7% 115.9% 104.0% 96.3% 123.6% Orders received 145 99 105 164 46 105 131 197 77 Order backlog 138 92 48 108 60 73 91 139 110
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© Business Engineering Corporation. 31 Quarterly Segment Performance ( Cumulative) (million yen) Segment Item FY2024 FY2025 FY2026 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q Solutions Business Net sales 3,170 6,340 9,661 13,150 3,991 7,876 11,912 15,582 3,935 Operating profit 796 1,645 2,652 3,635 1,294 2,422 3,709 4,751 1,165 Operating profit margin 25.1% 25.9% 27.5% 27.6% 32.4% 30.8% 31.1% 30.5% 29.6% Orders received 2,775 6,453 9,984 13,623 4,212 7,841 11,425 15,337 4,494 Order backlog 3,783 4,291 4,500 4,651 4,882 4,626 4,173 4,416 4,973 Products Business Net sales 1,729 3,463 5,157 7,083 1,953 4,217 6,366 8,408 2,739 Operating profit 729 1,447 2,023 2,636 757 1,661 2,509 3,205 1,159 Operating profit margin 42.2% 41.8% 39.2% 37.2% 38.8% 39.4% 39.4% 38.1% 42.3% Orders received 1,753 3,443 5,059 7,550 1,904 4,014 6,127 8,765 2,643 Order backlog 2,177 2,133 2,055 2,620 2,562 2,408 2,372 2,967 3,056 System Support Business Net sales 142 287 438 542 95 187 301 451 106 Operating profit 129 252 386 499 138 245 363 508 131 Operating profit margin 90.3% 87.8% 88.1% 92.2% 145.7% 131.0% 120.8% 112.7% 123.6% Orders received 145 244 350 515 46 152 283 481 77 Order backlog 138 92 48 108 60 73 91 139 110
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© Business Engineering Corporation. 32 Quarterly Balance Sheet (million yen) FY2024 FY2025 FY2026 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q Current assets 12,581 13,214 12,815 14,336 15,582 16,913 16,427 17,219 18,901 Cash and deposits 8,354 8,758 8,154 9,347 9,933 11,234 10,775 12,141 13,083 Notes and accounts receivable, and contract assets 3,388 3,777 3,999 4,277 4,508 4,934 4,848 4,416 4,749 Non-current assets 3,245 3,344 3,747 4,115 3,801 3,890 3,958 4,306 4,292 Intangible assets 1,687 1,764 1,808 1,859 1,940 2,035 2,077 2,120 2,158 Investments and other assets 1,387 1,419 1,780 2,060 1,672 1,674 1,698 2,012 1,877 Total assets 15,827 16,558 16,563 18,451 19,384 20,803 20,385 21,526 23,193 Current liabilities 4,564 4,468 4,048 5,030 5,471 5,759 5,406 5,396 6,220 Non-current liabilities 20 25 31 36 42 47 52 58 94 Net assets 11,242 12,064 12,484 13,384 13,870 14,997 14,926 16,071 16,878 Non-controlling interests - - - - - - - - 169 Equity ratio 71.0% 72.9% 75.4% 72.5% 71.6% 72.1% 73.2% 74.7% 72.0%
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© Business Engineering Corporation. 33 Cash Flows (million yen) Item FY2023 FY2024 FY2025 1H 2H Full Year 1H 2H Full Year 1H 2H Full Year Cash flows from operating activities 1,874 1,679 3,553 1,672 1,850 3,522 2,841 3,065 5,906 Cash flows from investing activities (616) (511) (1,127) (621) (854) (1,476) (171) (944) (1,116) Cash flows from financing activities (695) (307) (1,003) (655) (409) (1,065) (798) (1,199) (1,997) Effect of exchange rate changes on cash and cash equivalents (10) 2 (7) (19) 2 (16) 16 (14) 1 Net increase (decrease) in cash and cash equivalents 552 862 1,414 376 588 965 1,887 906 2,794 Cash and cash equivalents at beginning of period 6,966 7,519 6,966 8,381 8,758 8,381 9,347 11,234 9,347 Cash and cash equivalents at end of period 7,519 8,381 8,381 8,758 9,347 9,347 11,234 12,141 12,141
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© Business Engineering Corporation. 34 5. Guide to IR Reference Materials
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© Business Engineering Corporation. 35 Investors Guide We disclose an investor-oriented document on our IR website that summarizes basic information, including business overview, business model, AI strategy and growth strategy. Please note that certain sections of this document were updated on August 10, 2026. Japanese https://www.b-en-g.co.jp/jp/ir/materials/investorsguide.html English https://www.b-en-g.co.jp/en/ir/materials/investorsguide.html IR Content Japanese English 1. What Is B-EN-G? 2. Segment Information: Competitive Advantages and Market Positioning 3. Global Expansion: Consolidating Overseas Subsidiaries to Drive the Next Growth Phase 4. AI Strategy: AI Powering a Stronger B-EN-G 5. Growth Strategy BE 2030 6. Capital Allocation 7. Data Book 8. Appendix
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© Business Engineering Corporation. 36 Japanese https://www.b-en-g.co.jp/jp/ir/materials/integrated_report.html English https://www.b-en-g.co.jp/en/ir/materials/integrated_report.html Integrated Report 2025 The Integrated Report 2025, published on September 26, 2025, outlines our approach to sustainable corporate value creation and is intended to foster dialogue with our stakeholders. For non-financial information such as human capital, sustainability, and governance, please refer to the report. FY2025 ESG Data Book released ahead of the 2026 Integrated Report. Japanese English Contents • Brand Statement & Philosophy / Value Creation History / Facts / Top Management Message • Value Creation Story ・Value Creation Process / Business Model and Competitive Advantages (Strengths) / Capital Supporting Value Creation / Social Issues B-EN-G Addresses • Growth Strategy ・Growth Strategy “BE 2030” / Management Plan “Management Vision 2026” / CFO Message / Business Strategies / Global Strategy / Human Capital Strategy / Human Rights, Environment / Sustainability Promotion Framework and Materiality • Governance ・Corporate Governance / Board of Directors / Compliance / Risk Management / Outside Director Message • Corporate Data ・Financial Data / Non-Financial Data / Stock Information / Company Information
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© Business Engineering Corporation. 37 Business Engineering Corporation Abbreviation: B-EN-G Securities Code: 4828 TSE Prime IR information Japanese https://www.b-en-g.co.jp/jp/ir/ English https://www.b-en-g.co.jp/en/ir/ IR contact : ir@b-en-g.co.jp Japanese English ＜Notes on this presentation material＞ • Fiscal years are principally displayed as "Fiscal Year 20yy" or "FYyy," representing one year from April 1, 20yy. • All monetary amounts are displayed with figures less than one million yen truncated. • Profit attributable to owners of parent (quarterly profit) is displayed as Net profit. • Results for FY19 and earlier use figures prior to the retroactive application of the revenue recognition accounting standard. ＜Caution＞ • Forward-looking statements concerning business performance forecasts, etc. contained in this material are based on information currently available to the company and certain assumptions deemed reasonable by the Company. Actual business performance may differ significantly from these forecasts due to various factors. • This document has been translated from 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.
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© Business Engineering Corporation.