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Notice : This document is an excerpt translation of the original Japanese document and is only for reference purposes . In the event of any discrepancy between this translated document and the original Japanese document , the latter shall prevail . Summary of Consolidated Financial Report for the Six Months Ended July 31 , 2026 ( JGAAP ) Company Name GENDA Inc. September 11 , 2026 Stock Exchange of Listing : Tokyo Growth Market Stock Code 9166 Website : https://genda.jp/en/ Representative ( Title ) Contact ( Title ) Representative Director , President and CEO Nao Kataoka Managing Director , CFO Scheduled date to file half - yearly report : Scheduled date to commence dividend payments : Taiju Watanabe TEL : 03-6281-4781 September 11 , 2026 October 23 , 2026 Preparation of supplementary materials for half - yearly financial results : Holding of half - yearly financial results meeting : Yes Yes ( Amounts are rounded down to the nearest million yen ) 1. Consolidated Financial Report for the Six Months Ended July 31 , 2026 ( from February 1 , 2026 to July 31 , 2026 ) ( 1 ) Consolidated Operating Results ( cumulative ) GAAP Measures Revenue ( % shows change from the same period of the previous year ) Net income attributable to owners Operating income Ordinary income of the parent Millions of yen % Earnings per share Diluted earnings per share Yen Millions of yen % Six months ended July 31 , 2026 Six months ended July 31 , 2025 ( Note ) Comprehensive income Non - GAAP Measures 103,664 40.1 Millions of yen 2,252 -30.4 % Millions of yen % Yen 1,110 -53.8 -322 -1.76 73,973 49.3 Six months ended July 31 , 2026 3,239 1.7 2,406 -16.6 335 -76.1 1.98 Millions of yen 1,644 ( 115.7 % ) Six months ended July 31 , 2025 Millions of yen 762 ( -55.1 % ) Revenue Adjusted EBITDA Adjusted Net income Adjusted Diluted Adjusted Earnings per share earnings per share Millions of yen % Six months ended July 103,664 40.1 Millions of yen 11,206 % Millions of yen % Yen Yen 21.1 2,728 0.1 31 , 2026 Six months ended July 31 , 2025 73,973 49.3 9,252 51.2 2,724 10.2 14.95 16.09 14.84 15.70 ( Note ) 1.93 1. GENDA Inc. ( hereinafter " Company " ) completed a share split of 2 shares per common share on April 1 , 2025. Net income per share , diluted earnings per share , adjusted earnings per share and adjusted diluted earnings per share are calculated under the assumption that this share split was completed at the beginning of the previous consolidated fiscal year . 2. In the current consolidated interim accounting period , we finalized the provisional accounting treatment related to business combinations . The figures for the interim period of the fiscal year ended January 31 , 2026 reflect the details of the finalized provisional accounting treatment . 3. Adjusted EBITDA = consolidated operating income + depreciation + amortization of goodwill + M & A - related expenses Adjusted Net income = net income attributable to owners of the parent + amortization and impairment losses of goodwill and intangible assets associated with M & A - gain on bargain purchase associated with M & A + M & A - related expenses The M & A - related expenses include the following . ( 1 ) M & A execution fees : Brokerage fees , professional fees , DD fees , FA fees , and appraisal fees ( 2 ) M & A financing fees : M & A financing fees ( 3 ) Equity offering fees : Follow - on offering fees ( 2 ) Consolidated Financial Position Total assets Net assets Equity ratio Six months ended July 31 , 2026 Fiscal Year ended January 31 , 2026 ( Reference ) Millions of yen 228,581 222,571 Millions of yen % 64,928 65,285 28.3 29.2 Shareholder's equity Six months ended July 31 , 2026 Millions of yen 64,795 Fiscal Year ended January 31 , 2026 Millions of yen 65,155 In the current consolidated interim accounting period , we finalized the provisional accounting treatment related to business combinations . The figures for the fiscal year ended January 31 , 2026 reflect the details of the finalized provisional accounting treatment .