Interim report
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 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. Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] September 10, 2026 Company Name: Macbee Planet, Inc. (“the Company”) Listing: Tokyo Stock Exchange Prime Market Securities Code: 7095 URL: https://macbee-planet.com/ir/en/index.html Representative: (Title) Representative Director and President (Name) Hideyuki Shoda Scheduled Date of Dividends Payment Commencement: ― Preparation of Supplementary Materials on Financial Results: Yes Financial Results Briefing: Yes (financial results presentation video planned) *Available only in Japanese (Amounts are rounded down to the nearest million yen) 1. Consolidated Financial Results for Q1 FY04/2027 (May 1, 2026 to July 31, 2026) (1) Consolidated Operating Results (Cumulative) (Percentages represent year-on-year change.) Revenue Operating profit Profit before tax Profit Profit attributable to owners of the parent Total comprehensive income Millions of yen % Millions of yen % Millions of yen % Millions of yen % Millions of yen % Millions of yen % Q1 FY04/2027 12,290 (3.8) 764 1.3 749 0.6 441 (12.9) 442 (12.5) 275 (54.7) Q1 FY04/2026 12,780 10.6 754 (41.1) 744 (41.4) 507 (38.4) 505 (38.7) 608 (23.6) Basic earnings per share Diluted earnings per share Yen Yen Q1 FY04/2027 35.53 ― Q1 FY04/2026 36.45 ― (2) Consolidated Financial Position Total assets Total equity Equity attributable to owners of the parent Ratio of equity attributable to owners of the parent to total assets Millions of yen Millions of yen Millions of yen % Q1 FY04/2027 23,465 12,297 12,221 52.1 FY04/2026 24,091 12,691 12,614 52.4 2. Cash Dividends Annual Dividends End of Q1 End of Q2 End of Q3 Year-End Total Yen Yen Yen Yen Yen FY04/2026 ― 0.00 ― 55.00 55.00 FY04/2027 ― FY04/2027 (Forecast) 0.00 ― 55.00 55.00 (Note) Revisions to the dividends forecast from the most recently announced forecast : None 3. Consolidated Financial Forecasts for FY04/2027 (May 1, 2026 to April 30, 2027) (Percentages represent year-on-year change.) Revenue Operating profit Profit before tax Profit attributable to owners of the parent Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Full year 51,000 0.8 3,000 (17.8) 2,900 (19.8) 1,900 (19.3) 152.53 (Note) Revisions to the most recently announced financial forecasts : None
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 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. * Notes (1) Significant Changes in the Scope of Consolidation During the Period : None Newly included company: None Excluded company: None (2) Changes in Accounting Policies and Changes in Accounting Estimates 1) Changes in accounting policies required by IFRS : None 2) Changes in accounting policies other than 1) : None 3) Changes in accounting estimates : None (3) Number of shares issued (common shares) 1) Number of shares issued at end of the period (including treasury shares) Q1 FY04/2027 14,654,272 shares FY04/2026 14,654,272 shares 2) Number of treasury shares at end of the period Q1 FY04/2027 2,199,759 shares FY04/2026 2,197,847 shares 3) Average number of shares outstanding during the period Q1 FY04/2027 12,455,678 shares Q1 FY04/2026 13,874,898 shares * Consolidated financial results are exempt from review by a certified public accountant or an auditing firm * Explanation of the appropriate use of earnings forecasts and other special notes (Cautionary statement regarding forward-looking statements) The forward-looking statements in the document are based on information currently available to the Company and certain assumptions that are judged to be reasonable. Due to uncertainties inherent in the judgments and assumptions, as well as changes in business operations and internal and external conditions, actual results may differ materially from those forecasted. The Company does not guarantee the certainty of any forward-looking statements. (How to obtain supplementary material on financial results) Supplementary material for financial results is disclosed on the TD-net on the same day. The supplementary material is also posted on the Company's website on the same day.
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 1 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. ○ Table of Contents 1. Overview of Operating Results…………………………..………....………………………..……………..……………………… 2 (1) Overview of Operating Results……………………………..………….……………………………………….……….…..…… 2 (2) Overview of Financial Position …………………………...…………………………………..………………………..…...…… 2 (3) Explanation of Consolidated Financial Forecasts and Other Forward-Looking Information ………..………..………..…. 2 2. Consolidated Financial Statements and Notes ……………....…………………………………………………………..…....… 3 (1) Consolidated Statement of Financial Position ………………………………..…………………………………...…………… 3 (2) Consolidated Statement of Income and Consolidated Statement of Comprehensive Income ………………….......…… 5 (3) Consolidated Statement of Changes in Equity ………………………………………..…………………...………………..… 7 (4) Consolidated Statement of Cash Flows ………………………………..……………………………………….……………… 8 (5) Notes to the Consolidated Financial Statements ……………………………..……………………………………………..… 9 (Applicable Financial Reporting Framework) …………………………………..……………….…………………………….…… 9 (Going-Concern Assumptions) ………………………………..…………………………………………………………..………… 9 (Segment Information) ………………………………………………..……………………………………………………………… 9 (Significant Subsequent Events) ……………………..……………………………………………………………………….…… 11
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 2 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. 1. Overview of Operating Results (1) Overview of Operating Results During the first three months of the current fiscal year , the Japanese economy continued on a moderate recovery trend, supported by improvements in the employment and income environment and a recovery in capital investment. While signs of a recovery are also evident in personal consumption, the outlook remains uncertain due to factors such as development surrounding U.S. trade policy and rising geopolitical risks stemming from tensions in the Middle East. In the internet advertising market, where our Group’s core businesses operate, the shift in advertising budgets toward digital media, where investment efficiency is easier to verify compared to offline media, continued to grow steadily. As a result, the in ternet advertising market in 2025 reached 4,045.9 billion yen (*), a 10.8% increase from the previous year, accounting for more than half of Japan's total advertising market for the first time. At the same time, the emergence of generative AI is significantly transforming search behavior. To achieve sustainable growth, swift and appropriate responses to the irreversible environmental change are required. * Source: Dentsu Inc., “Japan’s Advertising Expenditures in 2025” Under such circumstances, the Group promoted LTV marketing, an advanced form of internet advertising, and focused on developing proprietary technologies to expand its business. However, due to the impact of specific factors affecting certain major clients, the Group’s operating results were as follows. For the first three months of the current fiscal year, revenue was 12,290 million yen (down 3.8% year -on-year), operating profit was 764 million yen (up 1.3% year -on-year), and profit attributable to owners of the parent was 442 million yen (down 12.5% year-on-year). Operating results by segment are as follows. (LTV Marketing) Regarding the segment, existing clients continued to grow, acquisition of new clients was steady, and measures using proprietary data acquisition technologies were conducted. However, due to the impact of specific factors affecting certain major clients, revenue was 12,032 million yen (down 3.7% year-on-year) and segment profit was 1,440 million yen (down 2.2% year-on-year). (2) Overview of Financial Position 1) Financial Position (Assets) Total assets at the end of Q1 FY04/2027 decreased by 626 million yen from the end of FY04/2026 to 23,465 million yen. The main factors were an increase of 232 million yen in other financial assets, offset by a decrease of 1,016 million yen in cash and cash equivalents. (Liabilities) Liabilities at the end of Q1 FY04/2027 decreased by 232 million yen from the end of FY04/2026 to 11,167 million yen. The main factor was a decrease of 210 million yen in borrowings. (Equity) Total equity at the end of Q1 FY04/2027 decreased by 394 million yen from the end of FY04/2026 to 12,297 million yen. This was primarily due to a decrease of 235 million yen in retained earnings and a decrease of 151 million yen in other components of equity. (3) Explanation of Consolidated Financial Forecasts and Other Forward-Looking Information At the meeting of the Board of Directors held on September 10, 2026, the Company resolved to transfer the shares of All Ads, Inc., a consolidated subsidiary of the Company. The impact of the share transfer on the consolidated financial results for FY04/2027 is currently under review, and the Company will disclose the amount of the impact promptly after it has been determined. For details of the share transfer, please refer to the “Notice Regarding the Transfer of Shares Resulting in a Change in a Consolidated Subsidiary” announced on September 10, 2026.
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 3 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. 2. Consolidated Financial Statements and Notes (1) Consolidated Statement of Financial Position (Unit: Millions of yen) End of FY04/2026 (April 30, 2026) End of Q1 FY04/2027 (July 31, 2026) Assets Current assets Cash and cash equivalents 7,311 6,294 Trade and other receivables 8,754 8,667 Other current assets 443 542 Other financial assets 62 562 Total current assets 16,571 16,067 Non-current assets Property, plant and equipment 390 418 Goodwill 3,930 3,930 Intangible assets 391 374 Other financial assets 2,540 2,273 Deferred tax assets 166 262 Other non-current assets 101 139 Total non-current assets 7,520 7,397 Total assets 24,091 23,465
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 4 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. (Unit: Millions of yen) End of FY04/2026 (April 30, 2026) End of Q1 FY04/2027 (July 31, 2026) Liabilities and equity Liabilities Current liabilities Trade and other payables 5,798 5,582 Borrowings 1,865 1,589 Lease liabilities 148 197 Other financial liabilities 12 12 Income taxes payable 320 299 Other current liabilities 390 508 Total current liabilities 8,536 8,189 Non-current liabilities Borrowings 2,379 2,446 Lease liabilities 180 197 Other financial liabilities 81 81 Provisions 82 98 Deferred tax liabilities 138 154 Total non-current liabilities 2,863 2,978 Total liabilities 11,400 11,167 Equity Share capital 2,635 2,635 Capital surplus 2,623 2,623 Retained earnings 11,327 11,091 Treasury shares (4,003) (4,010) Other components of equity 31 (119) Total equity attributable to owners of the parent 12,614 12,221 Non-controlling interests 76 76 Total equity 12,691 12,297 Total liabilities and equity 24,091 23,465
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 5 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. (2) Consolidated Statement of Income and Consolidated Statement of Comprehensive Income (Consolidated Statement of Income) (Unit: Millions of yen) Q1 FY04/2026 (May 1, 2025 to July 31, 2025) Q1 FY04/2027 (May 1, 2026 to July 31, 2026) Revenue 12,780 12,290 Cost of sales 10,698 10,204 Gross profit 2,082 2,085 Selling, general and administrative expenses 1,329 1,320 Other income 1 1 Other expenses 0 1 Operating profit 754 764 Finance income 0 1 Finance cost 11 17 Profit before tax 744 749 Income tax expense 237 307 Profit 507 441 Profit attributable to Owners of the parent 505 442 Non-controlling interests 1 (0) Profit 507 441 Earnings per share Basic earnings per share (yen) 36.45 35.53 Diluted earnings per share (yen) ― ―
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 6 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. (Consolidated Statement of Comprehensive Income) (Unit: Millions of yen) Q1 FY04/2026 (May 1, 2025 to July 31, 2025) Q1 FY04/2027 (May 1, 2026 to July 31, 2026) Profit 507 441 Other comprehensive income Items that will not be reclassified to profit or loss Financial assets measured at fair value through other comprehensive income 101 (166) Total other comprehensive income 101 (166) Comprehensive income 608 275 Comprehensive income attributable to Owners of the parent 607 276 Non-controlling interests 1 (0) Comprehensive income 608 275
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 7 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. (3) Consolidated Statement of Changes in Equity Q1 FY04/2026 (May 1, 2025 to July 31, 2025) (Unit: Millions of yen) Equity attributable to owners of the parent Non- controlling interests Total equity Share capital Capital surplus Retained earnings Treasury shares Other components of equity Total As of May 1, 2025 2,635 2,629 9,249 (2,131) (230) 12,152 76 12,229 Profit ― ― 505 ― ― 505 1 507 Other comprehensive income ― ― ― ― 101 101 ― 101 Comprehensive income ― ― 505 ― 101 607 1 608 Repurchase of treasury shares ― ― ― (0) ― (0) ― (0) Dividends ― ― (249) ― ― (249) ― (249) Others ― ― ― (11) 31 20 ― 20 Total transactions with owners ― ― (249) (11) 31 (229) ― (229) As of July 31, 2025 2,635 2,629 9,505 (2,143) (97) 12,530 77 12,608 Q1 FY04/2027 (May 1, 2026 to July 31, 2026) (Unit: Millions of yen) Equity attributable to owners of the parent Non- controlling interests Total equity Share capital Capital surplus Retained earnings Treasury shares Other components of equity Total As of May 1, 2026 2,635 2,623 11,327 (4,003) 31 12,614 76 12,691 Profit ― ― 442 ― ― 442 (0) 441 Other comprehensive income ― ― ― ― (166) (166) ― (166) Comprehensive income ― ― 442 ― (166) 276 (0) 275 Repurchase of treasury shares ― ― ― ― ― ― ― ― Dividends ― ― (685) ― ― (685) ― (685) Others ― ― 7 (6) 14 15 ― 15 Total transactions with owners ― ― (678) (6) 14 (669) ― (669) As of July 31, 2026 2,635 2,623 11,091 (4,010) (119) 12,221 76 12,297
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 8 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. (4) Consolidated Statement of Cash Flows (Unit: Millions of yen) Q1 FY04/2026 (May 1, 2025 to July 31, 2025) Q1 FY04/2027 (May 1, 2026 to July 31, 2026) Cash flows from operating activities Profit before tax 744 749 Depreciation and amortization 74 72 Finance cost (income) 8 15 Decrease (increase) in trade and other receivables 255 86 Increase (decrease) in trade and other payables (309) (287) Other increase (decrease) 94 54 Subtotal 868 690 Interest and dividends received 2 2 Interest expense (9) (16) Income taxes refunded (paid) (1,012) (286) Cash flows from operating activities (151) 390 Cash flows from investing activities Purchase of property, plant and equipment (2) (16) Payments for loans receivable ― (500) Proceeds from collection of loans receivable 17 3 Purchase of other financial assets (30) (20) Proceeds from sale of other financial assets ― 37 Payments for acquisition of subsidiaries (599) ― Others 0 ― Cash flows from investing activities (614) (495) Cash flows from financing activities Net increase (decrease) in short-term borrowings ― (300) Proceeds from long-term borrowings ― 300 Repayments of long-term borrowings (107) (210) Repayments of lease liabilities (48) (43) Repurchase of treasury shares (0) ― Dividends paid (241) (657) Cash flows from financing activities (396) (910) Net increase (decrease) in cash and cash equivalents (1,163) (1,016) Cash and cash equivalents at beginning of period 7,506 7,311 Cash and cash equivalents at end of period 6,343 6,294
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 9 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. (5) Notes to the Consolidated Financial Statements (Applicable Financial Reporting Framework) The Group's consolidated financial statements have been prepared in accordance with Article 5, Paragraph 2 of the Tokyo Stock Exchange's Standards for Preparation of Financial Statements (however, the omissions of disclosure items specified in Article 5, P aragraph 5 of the Standards for Preparation of Financial Statements have been applied). Consequently, some of the disclosures and notes required by International Accounting Standard 34 "Interim Financial Reporting" have been omitted. (Going-Concern Assumptions) Not applicable. (Segment Information) (1) Overview of Reportable Segments The LTV Marketing provides data-driven digital marketing services aimed at maximizing user spending and retention periods, thereby optimizing advertising efficiency. Specifically, by utilizing the Group’s proprietary data analysis platform “Honeycomb,” we central ly manage internet advertisements deployed across multiple media channels, select appropriate websites that match the client's marketing objectives from many advertisement media (including ASPs), and provide strategic planning and operational support for t he client's marketing activities. The Group receives fees from clients according to the outcome of the advertisements and pays a portion to the media partners based on the same performance -based model. In addition to affiliate advertising, the Group integr ates ad operations using ad technologies and offline media, while also leveraging and developing the Group’s proprietary products to deliver more efficient and effective marketing solutions. In addition, by utilizing the web customer service tool "Robee," we collect data on entry paths and behavioral patterns of users from clients’ websites to conduct machine learning and predict consumer actions, enabling us to increase traffic to those websites and conduct highly effective marketing that generates outcome. Furthermore, we expand the strategic scope of marketing by optimizing website creatives such as wording, images, and videos, as well as chatbots and measures focused on maintaining relationships with existing clients (retention marketing). Reportable segments are components of the Group for which separate financial information is available and are subject to periodic review by the Board of Directors for the purpose of determining the allocation of management resources and evaluating business performance.
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 10 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. (2) Information on Reportable Segments The accounting policies for the reportable segments are generally the same as those used in the preparation of the consolidated financial statements. Information on the Group’s reportable segments is as follows. Q1 FY04/2026 (May 1, 2025 to July 31, 2025) (Unit: Millions of yen) Reportable segment Others Total Adjustments (Notes) 1, 2 Consolidated financial statements LTV Marketing Revenue Performance-based fee 12,147 96 12,243 ― 12,243 Fixed fee 352 184 536 ― 536 Revenue from external customers 12,499 280 12,780 ― 12,780 Total 12,499 280 12,780 ― 12,780 Segment profit 1,473 93 1,566 (813) 752 Other income 1 Other expenses 0 Operating profit 754 (Note) 1. Adjustments to segment profit consist of corporate-wide expenses not allocated to reportable segments, primarily general and administrative expenses not attributable to any reportable segment. 2. Segment profit has been reconciled with operating profit in the Consolidated Statement of Income. Q1 FY04/2027 (May 1, 2026 to July 31, 2026) (Unit: Millions of yen) Reportable segment Others Total Adjustments (Notes) 1, 2 Consolidated financial statements LTV Marketing Revenue Performance-based fee 11,695 71 11,766 ― 11,766 Fixed fee 336 187 523 ― 523 Revenue from external customers 12,032 258 12,290 ― 12,290 Total 12,032 258 12,290 ― 12,290 Segment profit 1,440 75 1,515 (751) 764 Other income 1 Other expenses 1 Operating profit 764 (Note) 1. Adjustments to segment profit consist of corporate-wide expenses not allocated to reportable segments, primarily general and administrative expenses not attributable to any reportable segment. 2. Segment profit has been reconciled with operating profit in the Consolidated Statement of Income.
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Macbee Planet, Inc. (7095) Consolidated Financial Results for Q1 (3 Months) FY04/2027 [IFRS] 11 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. (Significant Subsequent Events) (Transfer of Shares Resulting in a Change in a Consolidated Subsidiary) At the meeting of the Board of Directors held on September 10, 2026, the Company resolved to sell all of the shares it holds in All Ads, Inc. (the “Target Company”), a consolidated subsidiary of the Company, to AA Bunkatsu Junbi Co., Ltd. (provisional name ) (the “Transferee”), a special purpose company indirectly held by the officers of the Target Company, and to receive shares of the Transferee in exchange. As the Transferee is in the process of being established as of today, and as the share transfer agreement has been entered into prior to the establishment of the Transferee, the agreement has been concluded with All Ads HD, Inc. (a special purpose company established by the officers of the Target Company, with no capital relationship with the Company), which will become the wholly owning parent company of the Transferee. Upon completion of the establishment of the Transferee, the Transferee is expected to succeed to the position of the purchaser under the agreement. In addition, in connection with the share transfer, the Target Company is expected to be excluded from the Company’s consolidated subsidiaries. The execution of the share transfer is subject to the drawdown of financing from a financial institution by the Transferee and the satisfaction of other prescribed conditions precedent. For details, please refer to the “Notice Regarding the Transfer of Shares Resulting in a Change in a Consolidated Subsidiary” announced on September 10, 2026.