Interim report
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Note : This document has been translated from a part of 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 the Three Months Ended June 30 , 2026 ( Under Japanese GAAP ) Company name : eGuarantee , Inc. Listing : Tokyo Stock Exchange Securities code : 8771 URL : https://www.eguarantee.co.jp/ Representative : Masanori Eto Inquiries : Nozomu Murai Telephone : + 81-3-6327-3609 President and Chief Executive Officer Managing Director , General Manager of Corporate Administration Dept. Scheduled date to commence dividend payments : Preparation of supplementary material on financial results : Yes Holding of financial results briefing : None August 7 , 2026 FASF ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1. Consolidated financial results for the three months ended June 30 , 2026 ( from April 1 , 2026 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Profit attributable to owners of parent Net sales Operating profit Ordinary profit Three months ended June 30 , 2026 Millions of yen 2,800 % Millions of yen % Millions of yen % Millions of yen % June 30 , 2025 Note : Comprehensive income For the three months ended June 30 , 2026 : For the three months ended June 30 , 2025 : 2,741 2.1 13.9 1,334 5.6 1,412 9.1 953 10.2 1,262 8.1 1,294 9.0 865 11.0 ¥ 947 million 6.3 % ] ¥ 891 million [ 7.5 % ] Three months ended June 30 , 2026 June 30 , 2025 ( 2 ) Consolidated financial position Basic earnings per share Yen 21.45 18.09 Diluted earnings per share Yen 21.25 17.91 As of June 30 , 2026 Equity - to - asset ratio Net assets per share % 70.1 Yen 437.75 68.8 455.30 Total assets Net assets Millions of yen 27,789 29,398 Millions of yen 21,349 22,424 As of June 30 , 2026 : ¥ 19,474 million As of March 31 , 2026 : ¥ 20,223 million March 31 , 2026 Reference : Equity
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22222..... CCCCCaaaaassssshhhhh dddddiiiiivvvvviiiiidddddeeeeennnnndddddsssss Annual dividends per share First quarter-end Second quarter-end Third quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Fiscal year ended - 0.00 - 40.00 40.00March 31, 2026 Fiscal year ending -March 31, 2027 Fiscal year ending March 31, 2027 (Forecast) 42.00 - 42.00 84.00 Note: Revisions to the forecast of cash dividends most recently announced: None Note: Breakdown of the first quarter dividend for the fiscal year ending March 31, 2027 : Commemorative dividend - yen Special dividend - yen 33333..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuulllllttttt fffffooooorrrrreeeeecccccaaaaassssstttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddiiiiinnnnnggggg MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222277777 (((((fffffrrrrrooooommmmm AAAAAppppprrrrriiiiilllll 11111,,,,, 22222000002222266666 tttttooooo MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222277777))))) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Six months ending September 30, 2026 5,700 3.9 2,600 3.5 2,650 3.2 1,800 3.4 39.70 Full year 11,900 7.9 5,500 5.7 5,600 5.6 3,800 5.9 83.82 Note: Revisions to the financial result forecasts most recently announced: None ***** NNNNNooooottttteeeeesssss (1) Significant changes in the scope of consolidation during the period: Yes Newly included: - companies( ) Excluded: 1 companies( RG Guarantee, Inc ) (2) Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements: Yes (3) Changes in accounting policies, changes in accounting estimates, and restatement (i) Changes in accounting policies due to revisions to accounting standards and other regulations: None (ii) Changes in accounting policies due to other reasons: None (iii) Changes in accounting estimates: None (iv) Restatement: None (4) Number of issued shares (common shares) (i) Total number of issued shares at the end of the period (including treasury shares) As of June 30, 2026 45,335,467 shares As of March 31, 2026 45,335,467 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 846,800 shares As of March 31, 2026 918,800 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Three months ended June 30, 2026 44,439,612 shares Three months ended June 30, 2025 47,815,667 shares (5) Guarantee liabilities for guarantee services against sales credit Guarantee liabilities for guarantee services against sales credit 931.7 billion yen
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* Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm: Yes(voluntary) * Proper use of earnings forecasts, and other special matters NNNNNooooottttteeeeesssss ooooonnnnn fffffooooorrrrrwwwwwaaaaarrrrrddddd-----lllllooooooooookkkkkiiiiinnnnnggggg ssssstttttaaaaattttteeeeemmmmmeeeeennnnntttttsssss Financial results forecasts and other forward-looking statements in this document are based on information currently available to the Company and certain assumptions deemed reasonable, and the Company does not guarantee their achievement. Actual performance and other results may be significantly different from the forecasts due to various factors.
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Quarterly Consolidated Financial Statements and Primary Notes Quarterly Consolidated Balance Sheet (Thousands of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 12,713,611 11,104,694 Accounts receivable - trade 87,408 85,988 Securities - 2,000,000 Prepaid expenses 1,290,436 1,191,737 Accounts receivable - other 574,271 661,630 Other 458,604 441,323 Total current assets 15,124,333 15,485,374 Non-current assets Property, plant and equipment 1,974,950 1,966,779 Intangible assets 145,986 169,900 Investments and other assets Investment securities 11,297,171 9,299,245 Deferred tax assets 444,662 444,662 Other 410,941 423,176 Total investments and other assets 12,152,775 10,167,085 Total non-current assets 14,273,711 12,303,764 Total assets 29,398,045 27,789,139 Liabilities Current liabilities Accounts payable - trade 99,608 116,382 Income taxes payable 978,640 443,170 Advances received 5,030,839 4,854,158 Provision for settlement 562,733 559,625 Provision for bonuses 40,000 40,000 Deposits received 36,229 122,002 Other 110,555 193,373 Total current liabilities 6,858,607 6,328,712 Non-current liabilities Long-term accounts payable - other 115,282 111,344 Total non-current liabilities 115,282 111,344 Total liabilities 6,973,889 6,440,057 Net assets Shareholders' equity Share capital 3,991,485 3,991,485 Capital surplus 3,401,485 3,401,485 Retained earnings 14,319,031 13,453,974 Treasury shares (1,488,954) (1,372,242) Total shareholders' equity 20,223,049 19,474,704 Share acquisition rights 156,403 156,367 Non-controlling interests 2,044,703 1,718,010 Total net assets 22,424,155 21,349,082 Total liabilities and net assets 29,398,045 27,789,139
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Quarterly Consolidated Statements of Income and Comprehensive In come Quarterly Consolidated Statement of Income For the Three-Month Period (Thousands of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Net sales 2,741,715 2,800,538 Cost of sales 710,097 726,323 Gross profit 2,031,617 2,074,214 Selling, general and administrative expenses 768,627 740,073 Operating profit 1,262,990 1,334,140 Non-operating income Interest income 34,273 43,036 Share of profit of entities accounted for using equity method - 26,962 Other 2,762 8,100 Total non-operating income 37,035 78,099 Non-operating expenses Share of loss of entities accounted for using equity method 5,718 - Total non-operating expenses 5,718 - Ordinary profit 1,294,308 1,412,240 Extraordinary losses Loss on retirement of non-current assets - 610 Loss on extinguishment of share-based remuneration expenses - 9,532 Total extraordinary losses - 10,143 Profit before income taxes 1,294,308 1,402,097 Income taxes 402,578 454,160 Profit 891,729 947,936 Profit (loss) attributable to non-controlling interests 26,587 (5,325) Profit attributable to owners of parent 865,142 953,262
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Quarterly Consolidated Statement of Comprehensive Income For the Three-Month Period (Thousands of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Profit 891,729 947,936 Comprehensive income 891,729 947,936 Comprehensive income attributable to Comprehensive income attributable to owners of parent 865,142 953,262 Comprehensive income attributable to non-controlling interests 26,587 (5,325)