Interim report
Page 1
DISCLAIMER: 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. February 13, 2026 Consolidated Financial Results for the Nine Months Ended December 31, 2025 (Under Japanese GAAP) Company name: AlphaPolis Co.,Ltd. Listing: Tokyo Stock Exchange Securities code: 9467 URL: https://www.alphapolis.co.jp/company/ Representative: Yusuke Kajimoto, Representative Director and President Inquiries: Akimichi Okubo, Director and General Manager, Administration Division Telephone: +81-3-6277-0123 Scheduled date to commence dividend payments: - Preparation of supplementary material on financial results: Yes Holding of financial results briefing: None (Yen amounts are rounded down to millions, unless otherwise noted.) 1. Consolidated financial results for the nine months ended December 31, 2025 (from April 1, 2025 to December 31, 2025) (1) Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Nine months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % December 31, 2025 12,289 - 2,748 - 2,783 - 1,672 - December 31, 2024 - - - - - - - - Note: Comprehensive income For the nine months ended December 31, 2025: ¥1,672 million [-%] For the nine months ended December 31, 2024: ¥- million [-%] Basic earnings per share Diluted earnings per share Nine months ended Yen Yen December 31, 2025 57.56 - December 31, 2024 - - Note: 1. Quarterly net income per share after adjusted for potential shares is not shown because there are no potential shares. 2. Since consolidated financial statements are prepared from the period between the fiscal year ending March 31, 2026, the figures for the fiscal year ending March 31, 2025 and the percentage change from the previous fiscal year are not shown. (2) Consolidated financial position Total assets Net assets Equity-to-asset ratio As of Millions of yen Millions of yen % December 31, 2025 19,264 14,974 77.7 March 31, 2025 - - - Reference: Equity As of December 31, 2025: ¥14,974 million As of March 31, 2025: ¥- million Note: Since the consolidated financial statements were prepared from the period between the fiscal year ending March 31, 2026, the figures for the fiscal year ending March 31, 2025 are not included. 2. Cash dividends 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 March 31, 2025 - 0.00 - 14.00 14.00 Fiscal year ending March 31, 2026 - 0.00 - Fiscal year ending March 31, 2026 (Forecast) 24.00 24.00 Note: Revisions to the forecast of cash dividends most recently announced: None
Page 2
3. Forecast of consolidated financial results for the fiscal year ending March 31, 2026 (from April 1, 2025 to March 31, 2026) (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 Fiscal year ending March 31, 2026 17,100 - 3,720 - 3,760 - 2,330 - 80.18 Note: Revisions to the earnings forecasts most recently announced: None 2. Since consolidated financial statements are prepared from the period of the fiscal year ending March 31, 2026, the percentage change from the previous fiscal year is not shown. * Notes (1) Significant changes in the scope of consolidation during the period: Yes Newly included: 1 company (WHITE FOX 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: Yes (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 December 31, 2025 29,062,200 shares As of March 31, 2025 29,062,200 shares (ii) Number of treasury shares at the end of the period As of December 31, 2025 1,026 shares As of March 31, 2025 957 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Nine months ended December 31, 2025 29,061,202 shares Nine months ended December 31, 2024 29,061,378 shares Note: On January 1, 2025, the Company conducted a share split at a ratio of 3 shares per share of common shares. Assuming that the stock split occurred at the beginning of the previous fiscal year, the average number of shares during the period is calculated. * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm:None * Proper use of earnings forecasts, and other special matters (Cautions on forward-looking statements, etc.) The forward-looking statements, including forecasts of financial results, contained in these materials are based on information currently available to the Company and on certain assumptions deemed to be reasonable. However, the Company makes no guarantee that these forecasts will be achieved. Actual financial results, etc. may differ substantially due to various factors. For the conditions on which earnings forecasts are predicated and precautions for using earnings forecasts, please refer to "1. Summary of Operating Results, etc. (3) Explanation of Forward-Looking Information such as Consolidated Earnings Forecasts." (Method of accessing supplementary material on financial results) Supplementary financial results materials are disclosed on TDnet on the same day.
Page 3
Quarterly consolidated balance sheet (Thousands of yen) As of December 31, 2025 Assets Current assets Cash and deposits 11,143,905 Accounts receivable - trade 4,107,182 Finished goods 417,762 Work in process 838,946 Other 148,754 Total current assets 16,656,550 Non-current assets Property, plant and equipment 391,245 Intangible assets Goodwill 1,233,440 Other 55,936 Total intangible assets 1,289,376 Investments and other assets 927,027 Total non-current assets 2,607,649 Total assets 19,264,200 Liabilities Current liabilities Accounts payable - trade 51,880 Current portion of long-term borrowings 26,652 Accounts payable - other 1,465,416 Income taxes payable 502,434 Provision for bonuses 40,129 Provision for post incentive payments 25,440 Refund liability 469,341 Other 1,555,498 Total current liabilities 4,136,794 Non-current liabilities Long-term borrowings 93,531 Deferred tax liabilities 41,114 Other 18,470 Total non-current liabilities 153,116 Total liabilities 4,289,911 Net assets Shareholders' equity Share capital 863,824 Capital surplus 853,824 Retained earnings 13,257,526 Treasury shares (886) Total shareholders' equity 14,974,289 Total net assets 14,974,289 Total liabilities and net assets 19,264,200
Page 4
Quarterly consolidated statement of income (Thousands of yen) Nine months ended December 31, 2025 Net sales 12,289,987 Cost of sales 2,804,704 Gross profit 9,485,283 Selling, general and administrative expenses 6,736,447 Operating profit 2,748,836 Non-operating income Interest income 9,383 Virtual credits breakage income 6,961 Foreign exchange gains 16,715 Other 2,724 Total non-operating income 35,785 Non-operating expenses Interest expenses 755 Other 529 Total non-operating expenses 1,284 Ordinary profit 2,783,337 Profit before income taxes 2,783,337 Income taxes 1,110,541 Profit 1,672,795 Profit attributable to non-controlling interests - Profit attributable to owners of parent 1,672,795
Page 5
Quarterly consolidated statement of comprehensive income (Thousands of yen) Nine months ended December 31, 2025 Profit 1,672,795 Comprehensive income 1,672,795 Comprehensive income attributable to Comprehensive income attributable to owners of parent 1,672,795 Comprehensive income attributable to non-controlling interests -