Interim report
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English Translation This is a translation of the original release in Japanese. In the event of any discrepancy, the original release in Japanese shall prevail. Financial Results for the Three Months Ended July 31, 2026 [Japanese GAAP] (Non-consolidated) September 9, 2026 Company name: ANYCOLOR Inc Stock exchange listing: Tokyo Stock Exchange Code number: 5032 URL: https://anycolor.co.jp Representative: Riku Tazumi, Representative Director and CEO Contact: Shinya Tsurui, Director and CFO Phone: +81 3 (4335) 4850 Scheduled date of dividend payment: - Availability of supplementary explanatory materials on financial results: Available Schedule of financial results briefing session: Scheduled (Amounts less than one million yen are omitted) 1. Results for the three months ended July 31, 2026 (May 1, 2026 - July 31, 2026) (1) Operating Results (Percentages represent year-on-year change) Net sales Operating profit Ordinary profit Net profit Millions of yen % Millions of yen % Millions of yen % Millions of yen % Three months ended July 31, 2026 16,620 5.4 6,390 (8.8) 6,384 (8.8) 4,365 (10.6) July 31, 2025 15,768 112.1 7,003 157.6 6,998 158.6 4,884 159.9 Basic earnings per share Diluted earnings per share Yen Yen Three months ended July 31, 2026 72.81 72.58 July 31, 2025 79.97 79.64 (2) Financial Condition Total assets Net assets Equity ratio Millions of yen Millions of yen % As of July 31, 2026 36,873 28,930 78.5 As of April 30, 2026 36,502 26,963 73.9 (Reference) Equity: As of July 31, 2026 28,930 m illion yen As of April 30, 2026 26,963 million yen 2. Dividends Annual dividend 1Q 2Q 3Q Year-end Annual Yen Yen Yen Yen Yen Fiscal year ended April 30, 2026 - 35.00 - 40.00 75.00 Fiscal year ending April 30, 2027 - Fiscal year ending April 30, 2027 (forecast) 31.00 - 31.00 62.00 (Note) Revision to the forecast for dividends announced most recently: None
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English Translation This is a translation of the original release in Japanese. In the event of any discrepancy, the original release in Japanese shall prevail. 3. Forecast for the fiscal year ending April 30, 2027 (May 1, 2026 - April 30, 2027) (Percentages represent year-on-year change) Net sales Operating profit Ordinary profit Net profit Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Full year 56,000 to 60,000 0.6 to 7.8 18,000 to 20,000 (10.8) to (0.9) 18,000 to 20,000 (10.9) to (1.0) 12,326 to 13,696 (12.5) to (2.8) 205.60 to 228.45 (Notes) 1. Revision to the financial results forecast announced most recently: None 2. The forecasts for the fiscal year ending April 30, 2027, are disclosed in a range format. For details, please refer to (3) Explanation of Financial Results Forecast and Other Forward-looking Information under 1. Qualitative Information on Quarterly Financial Results on page 2 of the attachment. 3. Basic earnings per share for the fiscal year ending April 30, 2027 (forecast) were calculated using the number of shares issued and outstanding (excluding treasury stock) as of April 30, 2026, as the denominator. Notes (1) Accounting methods adopted particularly for the preparation of quarterly financial statements: None (2) Changes in accounting policies, changes in accounting estimates, and retrospective restatement (1) Changes in accounting policies due to the revision of accounting standards: None (2) Changes in accounting policies other than (1) above: None (3) Changes in accounting estimates: None (4) Retrospective restatement: None (3) Number of shares issued and outstanding (common stock) (1) Total number of issued shares at the end of the period (including treasury stock): As of July 31, 2026 61,128,029 shares As of April 30, 2026 61,128,029 shares (2) Total number of treasury stocks at the end of the period: As of July 31, 2026 1,177,131 shares As of April 30, 2026 1,177,106 shares (3) Average number of shares during the period: Three months ended July 31, 2026 59,950,919 shares Three months ended July 31, 2025 61,080,884 shares *Review of the Japanese-language originals of the attached quarterly financial statements by certified public accountants or an audit firm: None *Explanation of the proper use of financial results forecast and other notes 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 and are not intended to be a guarantee by the Company of future performance. Actual results may differ materially from these forecasts due to various factors. Please refer to (3) Explanation of Financial Results Forecast and Other Forward-looking Information under 1. Qualitative Information on Quarterly Financial Results.
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English Translation This is a translation of the original release in Japanese. In the event of any discrepancy, the original release in Japanese shall prevail. - 1 - Table of Contents 1. Qualitative Information on Quarterly Financial Results ..................................................................................... 2 (1) Explanation of Operating Results ................................................................................................................ 2 (2) Explanation of Financial Position ................................................................................................................. 2 (3) Explanation of Financial Results Forecast and Other Forward-looking Information .................................... 2 2. Quarterly Financial Statements and Principal Notes ........................................................................................ 3 (1) Quarterly Balance Sheets ............................................................................................................................ 3 (2) Quarterly Statements of Income .................................................................................................................. 4 (3) Notes to Quarterly Financial Statements ..................................................................................................... 5 (Notes on segment information, etc.) ......................................................................................................... 5 (Notes in case of significant changes in shareholders’ equity) ................................................................... 5 (Notes on going concern assumption) ....................................................................................................... 5 (Notes on Quarterly Statements of Cash Flows) ................................................................................ ....... 5
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English Translation This is a translation of the original release in Japanese. In the event of any discrepancy, the original release in Japanese shall prevail. - 2 - 1. Qualitative Information on Quarterly Financial Results (1) Explanation of Operating Results Under the corporate mission of “A New Magical Experience,” we, as an entertainment company, are developing our business in the entertainment domain, mainly through the operation of the VTuber group “NIJISANJI.” Our VTuber business is comprised of four main domains, namely: the live streaming domain which engages in video streaming activities centered on live video streaming on YouTube, the commerce domain which sells original goods themed on VTubers, for whom we own intellectual property rights, and digital products recording their audio, the event domain which organizes music and other events featuring our VTubers, and the promotion domain which concerns, among other things, tie-up ads with other businesses, intellectual-property licensing and media appearances. The number of VTubers belonging to the VTuber groups “NIJISANJI” and “NIJISANJI EN” was 181 (an increase of 16 from the same period of the previous fiscal year). The number of ANYCOLOR IDs, which are required when using “NIJISANJI Official Store” and “NIJISANJI FAN CLUB,” totaled 2,106,000 (an increase of 19.3% from the same period of the previous fiscal year). As a result of the above, the operating results for the three months ended July 31, 2026, were net sales of 16,620 million yen (up 5.4% from the year-earlier period), operating profit of 6,390 million yen (down 8.8% from the year- earlier period), ordinary profit of 6,384 million yen (down 8.8% from the year-earlier period), and quarterly net profit of 4,365 million yen (down 10.6% from the year-earlier period). As the Company operates in a single segment of video content-related business, segment information is omitted. (2) Explanation of Financial Position (Assets) Current assets at the end of the three months ended July 31, 2026, were 32,427 million yen, an increase of 328 million yen from the end of the previous fiscal year. This was mainly due to an increase of 2,942 million yen in accounts receivable-trade, while cash and deposits decreased by 2,685 million yen. Non-current assets totaled 4,446 million yen, an increase of 42 million yen from the end of the previous fiscal year. This was mainly due to an increase of 95 million yen in investments and other assets, despite a decrease of 42 million yen in property, plant and equipment. As a result, total assets came to 36,873 million yen, an increase of 370 million yen from the end of the previous fiscal year. (Liabilities) Current liabilities at the end of the three months ended July 31, 2026, were 7,943 million yen, a decrease of 1,595 million yen from the end of the previous fiscal year. This was mainly due to decreases of 3,201 million yen in income taxes payable and 544 million yen in provision for bonuses, despite an increase of 2,418 million yen in accounts payable-trade. As a result, total liabilities came to 7,943 million yen, a decrease of 1,595 million yen from the end of the previous fiscal year. (Net assets) Total net assets at the end of the three months ended July 31, 2026, were 28,930 million yen, an increase of 1,966 million yen from the end of the previous fiscal year. This was mainly due to 4,365 million yen in net profit and 2,398 million yen in dividends of surplus. (3) Explanation of Financial Results Forecast and Other Forward-looking Information We did not make any change to the full-year financial results forecast for the fiscal year ending April 30, 2027, announced on June 10, 2026. The full-year financial results forecast is based on the information available as of the date of publication of this document, and actual results may differ from the forecast due to various factors.
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English Translation This is a translation of the original release in Japanese. In the event of any discrepancy, the original release in Japanese shall prevail. - 3 - 2. Quarterly Financial Statements and Principal Notes (1) Quarterly Balance Sheets (Unit: Millions of yen) As of April 30, 2026 As of July 31, 2026 Assets Current assets Cash and deposits 22,050 19,364 Accounts receivable-trade 5,301 8,243 Inventories 4,225 4,510 Others 522 308 Total current assets 32,098 32,427 Non-current assets Property, plant and equipment Buildings 1,569 1,573 Accumulated depreciation (211) (235) Buildings, net 1,357 1,338 Tools, furniture and fixtures 1,534 1,580 Accumulated depreciation (743) (812) Tools, furniture and fixtures, net 790 768 Total property, plant and equipment 2,148 2,106 Intangible assets 135 124 Investments and other assets Leasehold deposits 545 753 Deferred tax assets 1,505 1,305 Others 69 156 Total investments and other assets 2,120 2,215 Total non-current assets 4,403 4,446 Total assets 36,502 36,873 Liabilities Current liabilities Accounts payable-trade 1,946 4,365 Income taxes payable 5,111 1,910 Others 2,480 1,667 Total current liabilities 9,539 7,943 Total liabilities 9,539 7,943 Net assets Shareholders’ equity Capital stock 463 463 Capital surplus 2,835 2,835 Retained earnings 28,664 30,631 Treasury stock (4,999) (4,999) Total shareholders’ equity 26,963 28,930 Total net assets 26,963 28,930 Total liabilities and net assets 36,502 36,873
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English Translation This is a translation of the original release in Japanese. In the event of any discrepancy, the original release in Japanese shall prevail. - 4 - (2) Quarterly Statements of Income (Unit: Millions of yen) Three months ended July 31, 2025 (from May 1, 2025 to July 31, 2025) Three months ended July 31, 2026 (from May 1, 2026 to July 31, 2026) Net sales 15,768 16,620 Cost of sales 7,767 9,145 Gross profit 8,000 7,474 Selling, general and administrative expenses 997 1,083 Operating profit 7,003 6,390 Non-operating income Others 3 0 Total non-operating income 3 0 Non-operating expenses Interest expense 0 0 Foreign exchange loss 4 1 Commission expenses 3 5 Others 0 - Total non-operating expenses 8 6 Ordinary profit 6,998 6,384 Profit before income taxes 6,998 6,384 Income taxes-current 2,068 1,819 Income taxes-deferred 45 199 Total income taxes 2,114 2,019 Net profit 4,884 4,365
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English Translation This is a translation of the original release in Japanese. In the event of any discrepancy, the original release in Japanese shall prevail. - 5 - (3) Notes to Quarterly Financial Statements (Notes on segment information, etc.) Segment information I. Three months ended July 31, 2025 (from May 1, 2025 to July 31, 2025) As the Company operates in a single segment of video content-related business, segment information is omitted. II. Three months ended July 31, 2026 (from May 1, 2026 to July 31, 2026) As the Company operates in a single segment of video content-related business, segment information is omitted. (Notes in case of significant changes in shareholders’ equity) Three months ended July 31, 2025 (from May 1, 2025 to July 31, 2025) Not applicable. Three months ended July 31, 2026 (from May 1, 2026 to July 31, 2026) Not applicable. (Notes on going concern assumption) Not applicable. (Notes on Quarterly Statements of Cash Flows) The Company did not prepare the Quarterly Statements of Cash Flows for the three months ended July 31, 2026. Depreciation (including amortization of intangible assets) for the three months ended July 31 is as follows. Three months ended July 31, 2025 (from May 1, 2025 to July 31, 2025) Three months ended July 31, 2026 (from May 1, 2026 to July 31, 2026) Depreciation 95 million yen 103 million yen