Interim report
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Accounting Standards Sards Four FASF MEMBERSHIP August 7 , 2026 Note : 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 . Our Company assumes no responsibility for this translation or for direct , indirect or any other forms of damages arising from the translation . Consolidated Financial Results Announcement for the First Half of the Fiscal Year Ending December 31 , 2026 [ Japanese Standards ] ( Consolidated ) Company name : Stock exchange listing : Stock code : URL : Representative : Contact : Telephone : Fullcast Holdings Co. , Ltd. TSE Prime Market 4848 https://www.fullcastholdings.co.jp Takehito Hirano , President , Representative Director and CEO Katsuaki Kobayashi , General Manager of the IR and Finance Department + 81-3-4530-4830 Date of submission of report for the first half ( Planned ) : Date of commencements of dividend payments ( Planned ) : Preparation of supplementary references regarding financial results : Briefing for quarterly results : August 13 , 2026 September 1 , 2026 Yes ( shown on our website ) Yes ( for institutional investors and analysts ) ( Figures are rounded to the nearest million yen ) 1. Consolidated Financial Results for the First Half of the Fiscal Year Ending December 31 , 2026 ( January 1 to June 30 , 2026 ) ( 1 ) Consolidated Business Results ( % = year - on - year change ) Profit attributable to Net sales 1H FY12 / 26 ( June 30 , 2026 ) 1H FY12 / 25 ( June 30 , 2025 ) Million yen 50,051 34,746 % 44.0 3.1 Operating profit Million yen 4,147 4,205 4,069 4,260 ( Note ) Comprehensive income : 2,865 million yen ( 5.5 % ) as of June 30 , 2026 2,716 million yen ( ( 25.6 ) % ) as of June 30 , 2025 % ( 1.4 ) ( 2.1 ) Ordinary profit Million yen % ( 4.5 ) owners of parent Million yen % 2,730 ( 3.9 ) ( 1.4 ) 2,842 ( 19.4 ) Basic earnings per share Diluted earnings per share 1H FY12 / 26 ( June 30 , 2026 ) 1H FY12 / 25 ( June 30 , 2025 ) Yen 78.32 81.18 Yen 77.96 80.75 ( 2 ) Consolidated Financial Conditions Total assets Net assets Equity - to - asset ratio 1H FY12 / 26 End ( June 30 , 2026 ) FY12 / 25 End 57,830 34,208 32,654 ( Reference ) Equity : 32,161 million yen as of June 30 , 2026 30,662 million yen as of December 31 , 2025 Million yen 68,546 Million yen % 46.9 53.0 2. Dividend Status FY12 / 25 FY12 / 26 Dividend per share ( yen ) IQ End 1H End 3Q End FY End Annual Yen Yen 31.00 Yen Yen 32.00 Yen 63.00 32.00 32.00 64.00 FY12 / 26 Forecast ( Note ) Revision of dividends forecast during the current most recently announced : None
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3. Consolidated Business Forecasts for the Fiscal Year Ending December 31, 2026 (January 1 to December 31, 2026) (% = year-on-year change) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Basic earnings per share Million yen % Million yen % Million yen % Million yen % Yen Full year 104,700 35.5 8,700 9.2 8,780 12.9 5,431 13.5 156.06 (Note) Revision of consolidated business forecasts in the current most recently announced: None * Notes (1) Significant changes in the scope of consolidation during the period: Yes New: 3 (company name: ENTRY , Inc., RGF Talent Solutions Japan K.K., RGF International Recruitment Holdings Limited) Exception: - (company name: -) (2) Application of special accounting treatment in the production of consolidated financial statements for the first half: None (3) Changes in accounting principles, accounting estimates, and re-presentation of changes 1) Changes in accounting policies associated with revisions of accounting principles and others: None 2) Changes in accounting policies other than those mentioned in 1) above: None 3) Changes in accounting estimates: None 4) Re-presentation of changes: None (4) Number of issued shares (Ordinary shares) 1) Number of issued shares at the term end (Including treasury shares) 1H FY12/26 35,215,449 FY12/25 35,215,449 2) Number of treasury shares at the term end 1H FY12/26 400,073 FY12/25 294,070 3) Average number of shares outstanding during the current term 1H FY12/26 34,851,999 1H FY12/25 35,003,873 * Financial results for the first half are not subject to review by a certified public accountant or auditing firm. * Explanation of the proper use of business forecasts and other important notes. Of all plans, business forecasts, strategies and other information provided within this document, those which are not historical facts are future outlooks based upon certain conditions and our management’s judgments based upon currently available data. Therefore, we warn against relying solely upon these outlooks in assessing our business results, corporate value and other factors. Please also be informed that actual financial results may vary widely from our business forecasts due to various factors. Important factors that may have an impact upon our actual financial results in clude: (1) economic and financial conditions surrounding our Company and changes in the employment situation, (2) damages to infrastructure arising from disasters including earthquakes, and (3) changes in the relevant laws, including the Labor Standards Act and the Worker Dispatching Act, and in interpretations of these Acts. However, factors that affect our financial results are not limited to only these. Furthermore, please note that we may choose not to reexamine our business forecasts in response to new data, future events or other factors. For assumptions underlying our business forecasts and related issues, please refer to Page 4 “1. (3) Explanation of Consolidated Business Forecasts” of the “Appendix.”
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―1― <Table of Contents of Appendix> 1. Qualitative Information Concerning Performance for the First Half ........................................................................... 2 (1) Explanation of Consolidated Operating Results................................................................................................ 2 (2) Explanation of Consolidated Financial Position ............................................................................................... 3 (3) Explanation of Consolidated Business Forecasts .............................................................................................. 4 2. Consolidated Financial Statements and Primary Notes for the First Half...................................................................... 5 (1) Consolidated Balance Sheet for the First Half .................................................................................................. 5 (2) Consolidated Statement of Income and Consolidated Statement of Comprehensive Income for the First Half 7 Consolidated Statement of Income for the First Half ........................................................................................ 7 Consolidated Statement of Comprehensive Income for the First Half .............................................................. 8 (3) Consolidated Statement of Cash Flows for the First Half ................................................................................. 9 (4) Notes on Consolidated Financial Statements for the First Half......................................................................... 11 (Notes on Going Concern Assumption) ............................................................................................................ 11 (Notes on Significant Change of Shareholders’ Equity) .................................................................................... 11 (Segment Information and Others) .................................................................................................................... 11 (Major Subsequent Events) ............................................................................................................................... 12
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―2― 1. Qualitative Information Concerning Performance for the First Half (1) Explanation of Consolidated Operating Results During the first half of the current fiscal year, Japan’s economy continued to recover gradually, supported by improvements in corporate earnings, personal consumption and employment conditions, as well as a gradual recovery in capital investment. The economic outlook is expected to be underpinned by improvements in the employment and income environment and the effects of various government policies. However, attention must be paid to the impact of volatility in financial and capital markets, in addition to the need to keep monitoring the impact of the situation in the Middle East. Accordingly, the outlook remains uncertain. With regards to the current operating environment surrounding the staffing service industry, the employment situation is showing signs of a recovery. This is notably indicated by an increase in the number of workers and the employment ratio year-on-year, while labor shortages is a growing. As for the future outlook, the operating environment is expected to continue to recover gradually Against this backdrop, in the first half of the current fiscal year, our Group implemented group management activities to achieve our goal of “Enhance profitability by optimizing business operations through a review of business segments and the reorganizat ion of subsidiaries, thereby improving productivity across our Group, and expand business domains by promoting M&A. ” Our Group also carried out marketing activities focused on boosting overall profitability of our Group, particularly in the mainstay “Short-Term Operational Support Business. ” In addition, our Company worked to further expand its business while maximizing profits by continuing to increase productivity and promote operational efficiencies across our entire Fullcast Group. Consolidated net sales increased by 44.0% year-on-year to 50,051 million yen. This was due to the incorporation of performance of ENTRY , Inc. (short-term dispatching services), newly consolidated subsidiaries, and Beat Co., Ltd. (outsourcing and temporary staffing services), which became a consolidated subsidiary in the previous consolidated fiscal year, and the growth of the mainstay “Short-Term Operational Support Business” throughout the first half. In terms of profits, consolidated operating profit decreased by 1.4% year-on-year to 4,147 million yen. This was due to decreased operating profits compared with the same period of the previous year, primarily in “Other Businesses” and “HR Tech Business,” despite the increase in net sales. Consolidated ordinary profit decreased by 4.5% year-on-year to 4,069 million yen. This was due to the recording of rent and other expenses for the new Roppongi office before relocation as non-operating expenses, in addition to the decrease in operating profit. Profit attributable to owners of parent decreased by 3.9% year-on-year to 2,730 million yen, due to the recording of 285 million yen in gain on sale of non -current assets in association with the sale of land and buildings owned by a subsidiary as extraordin ary income. On January 30, 2026, our Company acquired shares of ENTRY , Inc. and on April 1, 2026, our Company acquired shares of RGF Talent Solutions Japan K.K. and RGF International Recruitment Holdings Limited, and made them and these subsidiaries consolidated subsidiaries. Please note that the financial statements of RGF International Recruitment Holdings Limited and its subsidiaries have not been included in the consolidated financial statements for the interim consolidated accounting period. On February 27, 2026 , GLOBEAT INTERNATIONAL INC. was excluded from the scope of consolidation following the completion of its liquidation. On April 1, 2026, Fullcast Porter Co., Ltd. dissolved as our Group implemented an absorption-type merger with Fullcast Co., Ltd. as the surviving company. The results for each of our operating business segments are as follows. From the first half of the current fiscal year, our Company has changed its reporting segment classifications. The details are as described in “( 4) Notes on Consolidated Financial Statements for the First Half (Segment Information and Others)” under “2. Consolidated Financial Statements and Primary Notes for the First Half.” Year-on-year comparisons are based on figures obtained by reclassifying the results for the first half of the previous fiscal year into the revised classifications. 1) Short-Term Operational Support Business Net sales of the “Short-Term Operational Support Business” increased by 47.7% year-on-year to 37,140 million yen. This was due to the incorporation of performance of ENTRY , Inc., newly consolidated subsidiaries, and Beat Co., Ltd., which became a consolidated subsidiary in the previous consolidated fiscal year, and an increase in net sales of existing se rvices, primarily “Dispatching” and “Outsourcing.” In terms of profit, segment profit (operating profit) increased by 7.0% year-on-year to 3,769 million yen, due to the growth in
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―3― net sales. 2) Restaurant Business Net sales of the “ Restaurant Business” increased by 10.6% year-on-year to 3,907 million yen. This was due to the effect of new store openings and the launch of new business formats carried out in the previous fiscal year. In terms of profits, segment profit (operating profit) increase d by 3.8% year-on-year to 248 million yen, due to the growth in net sales. 3) HR Tech Business Net sales of the “HR Tech Business” increased by 28.3% year-on-year to 2,194 million yen. This was due to the incorporation of performance of Ann Co., Ltd. (recruitment process outsourcing services), which became a consolidated subsidiary in the previous consolidated fiscal year, and an increase in revenue of Hayfield inc. (real estate-related human resource placement). In terms of profits, segment profit (operating profit) decreased by 10.3% year-on-year to 603 million yen. This was due to a decrease in operating profits at Imple, Inc. (job search application services), despite the increase in net sales. 4) Global and Long-Term Operational Support Business Net sales of “Global and Long-Term Operational Support Business” increased by 5,334.2% year-on-year to 1,145 million yen. This was due to the inclusion of the financial results of RGF Talent Solutions Japan K.K. (Placement services in global, high - level areas), a newly consolidated subsidiary. In terms of profits, segment profit (operating profit) totaled 101 million yen (compared to a segment loss of 0 million yen in the previous first half). This was due to the inclusion of the financial results of RGF Talent Solutions Japan K.K., similar to the case with net sales. 5) Other Businesses Net sales of “Other Businesses” increased by 30.4% year-on-year to 5,666 million yen. This was due to the incorporation of performance of Creagency Co., Ltd. (merchandise retailer), which became a consolidated subsidiary in the previous consolidated fiscal year. In terms of profits, segment profit (operating profit) decreased by 48.4% year-on-year to 291 million yen. Despite the increase in net sales, this was primarily attributable to decreased profit at Fullcast Advance Co., Ltd. (Security Business), mainly due to decreases of the special projects such as Expo 2025 Osaka, Kansai, secured in the first half of the previous fiscal year. (2) Explanation of Consolidated Financial Position 1) Assets, Liabilities and Net Assets At the end of the first half of the current fiscal year, total assets increased by 10,716 million yen from the end of the previous fiscal year to 68,546 million yen. Equity increased by 1,499 to 32,161 million yen (equity-to-asset ratio of 46.9%), and net assets grew by 1,554 to 34,208 million yen. Details of major changes in assets and liabilities are described as follows. With regards to assets, current assets increased by 7,927 million yen from the end of the previous fiscal year to 42,733 million yen. This increase is attributed mainly to an increase in cash and deposits of 7,258 to 28,346 million yen. Non-current assets increased by 2,789 million yen from the end of the previous fiscal year to 25,813 million yen. This increase is attributed mainly to increases in goodwill of 1,203 to 9,244 million yen and investment securities of 1,409 to 4,186 million yen. With regard to liabilities, current liabilities increased by 7,155 million yen from the end of the previous fiscal year to 28,858 million yen. This increase is attributed mainly to increases in short-term borrowings of 2,500 to 13,000 million yen and accounts payable - other of 4,342 to 6,528 million yen. Non-current liabilities increased by 2,006 million yen from the end of the previous fiscal year to 5,480 million yen. This increase is attributed mainly to an increase in long-term borrowings of 1,664 to 3,021 million yen.
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―4― 2) Cash Flows Outstanding cash and cash equivalents ( Hereinafter referred to as “funds”) at the end of the first half of the current fiscal year increased by 7,256 million yen from the end of the previous fiscal year to 28,285 million yen (compared with a decrease of 5,178 million yen in the first half of the previous fiscal year). (Cash Flows from Operating Activities) Funds provided by operating activities were 5,084 million yen (compared with 35 million yen provided in the first half of the previous fiscal year), mainly due to profit before income taxes of 4,261 million yen, decrease in trade receivables of 1,337 million yen, decrease in guarantee deposits of 1,732 million yen, decrease in accrued consumption taxes of 1,015 million yen, and income taxes paid of 1,354 million yen. (Cash Flows from Investing Activities) Funds provided in investing activities were 740 million yen (compared with 3,526 million yen used in the first half of the previous fiscal year), mainly due to purchase of property, plant and equipment of 555 million yen, purchase of investment securities of 1,301 million yen, purchase of shares of subsidiaries resulting in change in scope of consolidation of 741 million yen, and proceeds from purchase of shares of subsidiaries resulting in change in scope of consolidation of 3,173 million yen. (Cash Flows from Financing Activities) Funds provided in financing activities were 1,419 million yen (compared with 1,689 million yen used in the first half of the previous fiscal year), mainly due to net increase in short-term borrowings of 1,100 million yen, proceeds from long-term borrowings of 2,100 million yen, and dividends paid of 1,117 million yen. (3) Explanation of Consolidated Business Forecasts Consolidated business results for the first half of the current fiscal year progressed within the range of the assumptions made at the start of the period on a consolidated basis. Since our consolidated business performance for the full year, made up of our results for the first half of the fiscal year added to our forecast for the second half, have progressed at a level that does not require s revisions to our business forecasts, our Company has not revised our consolidated business forecasts for the full year ending December 31, 2026, released on February 13, 2026.
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―5― 2. Consolidated Financial Statements and Primary Notes for the First Half (1) Consolidated Balance Sheet for the First Half (Million yen) FY12/25 End (December 31, 2025) 1H FY12/26 End (June 30, 2026) ASSETS Current assets Cash and deposits 21,089 28,346 Notes and accounts receivable - trade 10,094 10,644 Merchandise 224 193 Supplies 16 25 Other 3,411 3,591 Allowance for doubtful accounts (28) (67) Total current assets 34,806 42,733 Non-current assets Property, plant and equipment Buildings and structures, net 1,218 1,721 Tools, furniture and fixtures, net 323 600 Land 5,052 4,868 Other, net 53 67 Total property, plant and equipment 6,646 7,256 Intangible assets Goodwill 8,041 9,244 Trademark right 1,472 1,430 Other 698 1,241 Total intangible assets 10,212 11,914 Investments and other assets Investment securities 2,777 4,186 Other 3,540 2,629 Allowance for doubtful accounts (150) (173) Total investments and other assets 6,167 6,643 Total non-current assets 23,024 25,813 Total assets 57,830 68,546
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―6― (Million yen) FY12/25 End (December 31, 2025) 1H FY12/26 End (June 30, 2026) LIABILITIES Current liabilities Notes and accounts payable - trade 683 871 Short-term borrowings 10,500 13,000 Current portion of long-term borrowings 363 557 Accounts payable - other 2,186 6,528 Accrued expenses 2,875 2,382 Income taxes payable 1,558 1,892 Accrued consumption taxes 1,912 1,428 Provision for bonuses 51 632 Other 1,575 1,569 Total current liabilities 21,703 28,858 Non-current liabilities Long-term borrowings 1,357 3,021 Retirement benefit liability 955 989 Other 1,161 1,470 Total non-current liabilities 3,474 5,480 Total liabilities 25,176 34,338 NET ASSETS Shareholders’ equity Share capital 2,780 2,780 Capital surplus 1,888 1,888 Retained earnings 26,102 27,710 Treasury shares (482) (657) Total shareholders’ equity 30,287 31,720 Accumulated other comprehensive income Valuation difference on available-for-sale securities 1 34 Foreign currency translation adjustment 373 407 Total accumulated other comprehensive income 374 441 Share acquisition rights 196 183 Non-controlling interests 1,795 1,865 Total net assets 32,654 34,208 Total liabilities and net assets 57,830 68,546
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―7― (2) Consolidated Statement of Income and Consolidated Statement of Comprehensive Income for the First Half Consolidated Statement of Income for the First Half (Million yen) 1H FY12/25 (January 1 to June 30, 2025) 1H FY12/26 (January 1 to June 30, 2026) Net sales 34,746 50,051 Cost of sales 21,966 33,398 Gross profit 12,780 16,653 Selling, general and administrative expenses 8,575 12,506 Operating profit 4,205 4,147 Non-operating income Interest income 8 18 Dividend income 5 25 Share of profit of entities accounted for using equity method 70 43 Other 41 90 Total non-operating income 124 177 Non-operating expenses Interest expenses 9 129 Settlement payments 8 14 Business commencement expenses 27 - Rent expenses on land and buildings 2 43 Other 23 69 Total non-operating expenses 69 255 Ordinary profit 4,260 4,069 Extraordinary income Gain on sale of investment securities 151 17 Gain on sale of non-current assets 38 285 Other - 28 Total extraordinary income 189 330 Extraordinary losses Loss on retirement of non-current assets 4 83 Office relocation expenses - 26 Other - 30 Total extraordinary losses 4 139 Profit before income taxes 4,444 4,261 Income taxes - current 1,587 1,552 Income taxes - deferred 16 (78) Total income taxes 1,603 1,474 Profit 2,842 2,786 Profit attributable to non-controlling interests - 57 Profit attributable to owners of parent 2,842 2,730
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―8― Consolidated Statement of Comprehensive Income for the First Half (Million yen) 1H FY12/25 (January 1 to June 30, 2025) 1H FY12/26 (January 1 to June 30, 2026) Profit 2,842 2,786 Other comprehensive income Valuation difference on available-for-sale securities (100) 45 Foreign currency translation adjustment (26) 34 Total other comprehensive income (125) 79 Comprehensive income 2,716 2,865 (Comprehensive income attributable to) Owners of parent 2,716 2,796 Non-controlling interests - 69
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―9― (3) Consolidated Statement of Cash Flows for the First Half (Million yen) 1H FY12/25 (January 1 to June 30, 2025) 1H FY12/26 (January 1 to June 30, 2026) Cash flows from operating activities Profit before income taxes 4,444 4,261 Depreciation 249 394 Amortization of goodwill 287 429 Increase (decrease) in allowance for doubtful accounts 10 2 Increase (decrease) in provision for bonuses 47 144 Interest and dividend income (13) (44) Interest expenses 9 129 Share of loss (profit) of entities accounted for using equity method (70) (43) Gain on sale of non-current assets (38) (285) Loss on retirement of non-current assets 4 83 Loss (gain) on sale of investment securities (151) (17) Decrease (increase) in trade receivables 199 1,337 Decrease (increase) in inventories (18) 28 Decrease (increase) in accounts receivable - other 41 258 Decrease (increase) in guarantee deposits (1,395) 1,732 Increase (decrease) in trade payables 142 (224) Increase (decrease) in accrued expenses (239) (563) Increase (decrease) in accrued consumption taxes (11) (1,015) Increase (decrease) in deposits received (1,390) (431) Increase (decrease) in accrued enterprise taxes (22) 91 Increase (decrease) in retirement benefit liability 6 9 Other, net (297) 201 Subtotal 1,795 6,475 Interest and dividends received 13 43 Interest paid (10) (134) Income taxes paid (1,770) (1,354) Income taxes refund 7 53 Net cash provided by (used in) operating activities 35 5,084 Cash flows from investing activities Purchase of property, plant and equipment (199) (555) Proceeds from sale of property, plant and equipment 45 522 Purchase of intangible assets (98) (282) Purchase of investment securities (0) (1,301) Proceeds from sale of investment securities 232 63 Purchase of shares of subsidiaries resulting in change in scope of consolidation (3,458) (741) Proceeds from sale of shares of subsidiaries resulting in change in scope of consolidation - 3,173 Loan advances (64) (19) Proceeds from collection of loans receivable 19 19 Other, net (2) (138) Net cash provided by (used in) investing activities (3,526) 740
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―10― (Million yen) 1H FY12/25 (January 1 to June 30, 2025) 1H FY12/26 (January 1 to June 30, 2026) Cash flows from financing activities Net increase (decrease) in short-term borrowings - 1,100 Proceeds from long-term borrowings - 2,100 Repayments of long-term borrowings (28) (470) Purchase of treasury shares (566) (194) Dividends paid (1,091) (1,117) Net increase (decrease) in short-term borrowings - 1,100 Other, net (4) (0) Net cash provided by (used in) financing activities (1,689) 1,419 Effect of exchange rate change on cash and cash equivalents 2 14 Net increase (decrease) in cash and cash equivalents (5,178) 7,256 Cash and cash equivalents at beginning of period 17,531 21,029 Cash and cash equivalents at end of period 12,353 28,285
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―11― (4) Notes on Consolidated Financial Statements for the First Half (Notes on Going Concern Assumption) There are no relevant matters. (Notes on Significant Change of Shareholders’ Equity) There are no relevant matters. (Segment Information and Others) [Segment information] The First Half of the Previous Fiscal Year (January 1 to June 30, 2025) Information Concerning Net Sales, Profits and Losses for Each Reporting Segment (Million yen) Reporting segment Consolidated statement of Income amount for the first half (Note 2) Short-Term Operational Support Business Restaurant Business HR Tech Business Global and Long-Term Operational Support Business Other Businesses Total Adjustment amount (Note 1) Net sales Sales to external customers 25,140 3,531 1,710 21 4,344 34,746 - 34,746 Inter-segment sales or transfers 5 0 2 2 7 17 (17) - Total 25,145 3,531 1,712 23 4,351 34,763 (17) 34,746 Segment profit (loss) 3,521 239 673 (0) 564 4,996 (792) 4,205 Notes: 1. (3) million yen in inter-segment eliminations and (788) million yen in company-wide expenses not allocated to any specific reporting segment are included in the (792) million yen segment profit adjustment amount. Company-wide expenses are mainly general and administrative expenses that do not belong to any specific reporting segments. 2. Segment profit is adjusted with operating profit as listed in consolidated statement of income for the first half. The First Half of the Current Fiscal Year (January 1 to June 30, 2026) 1. Information Concerning Net Sales, Profits and Losses for Each Reporting Segment (Million yen) Reporting segment Consolidated statement of Income amount for the first half (Note 2) Short-Term Operational Support Business Restaurant Business HR Tech Business Global and Long-Term Operational Support Business Other Businesses Total Adjustment amount (Note 1) Net sales Sales to external customers 37,140 3,907 2,194 1,145 5,666 50,051 - 50,051 Inter-segment sales or transfers 2 45 3 5 0 55 (55) - Total 37,142 3,951 2,197 1,150 5,666 50,106 (55) 50,051 Segment profit 3,769 248 603 101 291 5,012 (865) 4,147 Notes: 1. (43) million yen in inter-segment eliminations and (822) million yen in company-wide expenses not allocated to any specific reporting segment are included in the (865) million yen segment profit adjustment amount. Company-wide expenses are mainly general and administrative expenses that do not belong to any specific reporting segments. 2. Segment profit is adjusted with operating profit as listed in consolidated statement of income for the first half.
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Fullcast Holdings Co., Ltd. (4848) Financial Statement and Results Announcement for the First Half of the FY 2026 ―12― 2. Concerning Changes to Reporting Segments From the first half of the current fiscal year, our reporting segments have been changed from 4 segments: "Short -Term Operational Support Business," "Sales Support Business," "Restaurant Business," and "Security, Other Businesses" to 5 segments: "Short-Term Operational Support Business," "Restaurant Business," "HR Tech Business," "Global and Long - Term Operational Support Business ," and "Other Businesses." Because, our Group reviewed its classification for the disclosure of management information and internal performance management against the backdrop of business additions through M&A. Information for the first half of the previous fiscal year is presented based on the new segments classification. (Major Subsequent Events) (Purchase of treasury shares) Fullcast Holdings Co., Ltd. passed a resolution at the Board of Directors meeting hel d on August 7, 2026 on matters related to the acquisition of treasury shares pursuant to the provisions of Article 156 of the Companies Act as applied mutatis mutandis pursuant to the provision of Article 165, Paragraph 3 of the same act. (1) Reason: Treasury shares will be acquired in order to provide greater returns to shareholders as well as to implement a flexible capital policy to enhance capital efficiency. (2) Type of shares to be acquired: Ordinary shares (3) Number of shares to be acquired: 422,000 shares (max.) (4) Total value of repurchases: 500 million yen (max.) (5) Acquisition period: August 10 to September 17, 2026 (6) Acquisition method: Purchase on the open market of the Tokyo Stock Exchange