Interim report
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Year ending January 31, 2027 Second Quarter (First Half) Financial Results [Japanese GAAP] (Consolidated) September 10, 2026 Listed Company Name W-SCOPE Corporation Listed Exchange Tokyo Code Number 6619 URL https://w-scope.co.jp/ Representative Title President and Representative Director (Name) Choi Won-Kun Contact Person Title Director (Name) Hideo Ouchi (TEL) 03-6432-5320 Scheduled Date for Submission of Semiannual Report September 11, 2026 Scheduled Date for Commencement of Dividend Payment ― Availability of Supplementary Financial Materials : Ye s Financial Results Briefing : Ye s ( For institutional investors and analysts ) (Amounts of less than one million yen are rounded down) 1. Consolidated Financial Results for the Second Quarter (First Half) of Fiscal Year Ending January 2027 (February 1, 2026 - July 31, 2026) (1) Consolidated Operating Results (Cumulative) (Percentages indicate year-on-year changes from the same interim period) Net Sales Operating Income Ordinary Income Net Income Attributable to Owners of Parent Millions of yen % Millions of yen % Millions of yen % Millions of yen % Second Quarter of Fiscal 2026 1,928 32.9 (1,388) ― (3,091) ― (3,104) ― Second Quarter of Fiscal 2027 1,450 (95.0) (2,868) ― (5,412) ― (5,429) ― (Note) Comprehensive Income Second Quarter of Fiscal 2027 (2,055) Millions of yen( ― %) Second Quarter of FY Ending January 2026 (4,431) Millions of yen ( ― %) Per Share Net Income Diluted Per Share Net Income Yen Yen Second Quarter of Fiscal 2026 (51.62) ― Second Quarter of Fiscal 2027 (98.86) ― (2) Consolidated Financial Position Total Assets Net Assets Equity Ratio Millions of yen Millions of yen % Second Quarter of Fiscal 2026 49,281 39,317 79.6 Second Quarter of Fiscal 2027 52,004 40,933 78.5 (Reference) Shareholders' Equity Second Quarter of Fiscal 2027 39,211 Millions of yen FY Ended January 2026 40,826 Millions of yen 2. Dividends Cash Dividends per Share End of First Quarter End of Second Quarter End of Third Quarter Year-End Total Yen Yen Yen Yen Yen FY Ended January 2026 ― 0.00 ― 0.00 0.00 Fiscal Year Ending January 2027 ― 0.00 FY Ending January 2027 (Forecast) ― 0.00 0.00 (Note) Any revision to the most recently announced dividend forecast : None 3. Consolidated Financial Forecast for Fiscal Year Ending January 2027 (February 1, 2026 - January 31, 2027) (Percentages indicate year-on-year changes) Net Sales Operating Income Ordinary Income Net Income Attributable to Owners of Parent Per Share Net Income Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Full Year 6,000 65.2 (2,400) ― (4,400) ― (4,400) ― (79.73) (Note) Any revision to the most recently announced financial forecast : No
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* Notes (1) Significant Changes in Scope of Consolidation during This Interim Period : None Newly consolidated ― companies (Company name) 、 Excluded ― companies (Company name) (2) Application of Accounting Methods Specific to Preparation of Interim Consolidated Financial Statements : Yes (3) Changes in Accounting Policies, Changes in Accounting Estimates, and Restatements (1) Changes in accounting policies due to revisions of accounting standards : None (2) Changes in accounting policies other than (1) : None (3) Changes in accounting estimates : None (4) Restatements : None (4) Number of Shares Issued (Common Stock) (1) Number of shares issued at end of period (including treasury shares) Q2 FY1/27 60,625,500 shares FY1/26 58,025,700 shares (2) Number of treasury shares at end of period Q2 FY1/27 300,618 shares FY1/26 300,618 shares (3) Weighted average number of shares (interim period) Q2 FY1/27 60,133,516 shares Q2 FY1/26 54,925,011 shares ※ This Second Quarter (First Half) Financial Results is not subject to review by certified public accountants or an audit firm ※ Explanation Regarding the Appropriate Use of Financial Forecasts and Other Special Notes (Cautionary Statement Regarding Forward-Looking Statements) Forward-looking statements in this document, including financial forecasts, are based on information currently available to the Compa ny and certain assumptions that the Company believes to be reasonable, and are not intended as a commitment by the Company to achieve such results. Actual results may differ materially due to various factors. For preconditions for the financial forecasts and cautionary notes on the use of the financial forecasts, please refer to "1. Qualitative Information on Quarterly Results (1) Explanation of Operating Results" on page 2 of the attached materials. (How to Obtain Supplementary Financial Materials and Details of Financial Results Briefing) The Company plans to hold a briefing for institutional investors and analysts on Friday, September 11, 2026. The video of thi s briefing and the financial results presentation materials used will be posted on the Company's website promptly after the event.