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[TSE Prime Market Securities Code: 9658] Business Brain Showa-Ota Inc. 3Q Financial Results Briefing for the Fiscal Year Ending March 2026 2026.2.12
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© Business Brain Showa-Ota Inc. 1. Company Introduction 2. Financial Highlights 3. Detailed Financial Results Table of Contents
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Company Introduction 1
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A “Back Office Comprehensive Supporter” aiming to solve companies’ back office challenges BBS’s Role 4 etc.Hiring difficulties Strengthening internal controlsBCP measures Preventing fraud Aging workforce Black-boxed operationsChanging workstyles Risk of reliance on specific individuals In order for companies to achieve sustainable growth, it is essential for them to focus limited resources on their “core business.” BBS exists to create an environment in which companies can focus on their inherent value creation. WHY - Purpose？ HOW - Solution Approach! Solve expanding back office challenges Back Office Comprehensive Supporter By providing the three core solutions of Consulting, System Development, and BPO in an integrated manner, we optimize back office operations by working alongside customers from process design through implementation and operations.
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Through three mechanisms by back office specialists, we convert challenge resolution into a “results -driven” form. Mechanisms for Solving Challenges 5 Seamless provision of our three core solutions A group of specialists with accounting knowledge and experience Creating results through hands-on, side-by-side support
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For a wide range of back office operations, we provide our three core solutions in an integrated manner so that we can collectively optimize them Mechanism for Solving Challenges (1): Seamless Provision of Our Three Core Solutions 6 Operational adoption/establishment, expert-led BPO, and monitoring of operations Making solutions concrete Understanding customer challenges and presenting solutions Advantages of Providing Services in a Cycle Can select and propose optimal solutions without being tied to a specific solution Realistic proposals with an eye on subsequent processes Seamless integration between solutions
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Centered around accounting knowledge and experience, provide integrated consulting that looks beyond accounting and takes management into consideration Mechanism for Solving Challenges (2): A Group of Specialists with Accounting Knowledge and Experience 7 Founded by a certified public accountant specializing in accounting Many qualified professionals, including certified public accountants, are part of BBS Providing “integrated consulting services” to solve companies’ back office challenges Number of qualified professionals within BBS Certified Public Accountants 38 Tax Accountants 7 252Fundamental Information Technology Engineer (FE) Social Insurance and Labor Consultants 3 Applied Information Technology Engineer (AP) 74 (As of the end of March 2025) Bringing together forward-looking management and accounting that understands the present.
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Through hands-on, side-by-side support that understands the realities of Japanese companies, we connect challenge resolution to results Mechanism for Solving Challenges (3): Creating Results through Hands -on, Side -by-Side Support 8 Japan-origin consulting, providing hands-on, side-by-side support tailored to Japanese society and companies Over 50 years of track record and a strong customer base Targeting mid-sized companies with around 500 billion yen in sales = differentiation from large companies
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The BBS Group provides three core solutions Let the combined strengths of our group solve your management needs 9 BPO & Managed Services BBS Managed Service Inc. Provides managed services and IT software development BBS Outsourcing KUMAMOTO Inc. Provides High Value BPO® by business reform and BPO specialists in a wide range of business fields EP Consulting Services Corp. Provides outsourcing services for the accounting, HR, and general affairs fields. The Group includes specialized professional firms such as Tax Consulting Firm EOS, Social Insurance Consulting Firm EOS, and Administrative Scrivener Consulting Firm EOS Technowarethink Inc. Provides services such as human support (human resources support for companies) and system support (helpdesk), call support (BPO call center) BUSINESS BRAIN SHOWA-OTA VIETNAM CO., LTD. Provides BPO services by skilled local staff proficient in Japanese and English and consulting services including support for business reforms and system implementation for local entities of Japanese companies Consulting and System Development BSC Co., Ltd. Provides consulting, construction and operation of mission-critical business systems Fresco Inc. Provides engineering CAD/PDM system development Global Security Experts, Inc. Provides information security consulting and solutions PLM Japan Inc. Provides PLM (product lifecycle management) solutions for the manufacturing industry BBS (Thailand) Co., Ltd. Provides business improvement consulting services for local entities of Japanese companies in Southeast Asia SES Co-Creation Business Financial Brain Systems Inc. Provides system development and IT solutions mainly for the securities and finance field joyworks inc. Provides system development, application development, web production, infrastructure construction, etc. Twinkle Co., Ltd. Provides services such as human support (human resources support for companies) and system support (helpdesk), call support (BPO call center)
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834 696 805 47 We have established a stable support structure through locations and human resources deployed both in Japan and overseas Major Domestic and Global Networks Supporting Customers 10 Tokyo, Osaka, Nagoya, Hamamatsu, Fukuoka, Sapporo, Niigata, Kumamoto, Kagoshima, Naha, Nago, Bangkok, Thailand; Ho Chi Minh City, Vietnam; Singapore (As of the end of March 2025) * Including 13 consolidated subsidiaries of BBS Group ■Number of BBS Group employees Consulting and System Development: 834 Corporate Division: 47 ■Business locations 2,382 ＊ SES Co-Creation Business: 696 BPO & Managed Services: 805 FY2024 Breakdown of BBS Group employees JAPAN THAILAND VIETNAM SINGAPORE
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The starting point for all of BBS’s businesses and support Management Philosophy 11 Contribute to society by improving the corporate value of our customers 1 Becoming a driving force for our customers’ development 2 Contributing to increased customer profits3
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The words of founder Kineo Yamazaki Management Policy 12 Practicing “Yatsugatake Management” Staying a half-step ahead through wave-riding management Selling Cake If you only sell a single product and it stops selling, then your outlook becomes bleak. But if you have multiple businesses like the Yatsugatake mountain range, then even if one business performs poorly, you can minimize the adverse impact on overall management through other businesses. Additionally, it is important that each business division strives to improve performance on an independent profit basis while also generating synergies through mutual collaboration. Our founder explained that Yatsugatake Management was necessary because business performance could worsen due to fluctuations in the economy. The key to expertly riding a wave is to start riding slightly behind the crest of the wave. If you are at the very front of the wave crest then you will fall, and if you are too far behind then you will not be able to ride it. The same is true in management. To beat the competition, you must always be at the cutting edge of the times, but if you go too far ahead, then society and customers will not accept you. Thus, our founder explained that you must consider the social environment and the other party’s situation, and stay a half-step ahead. The main ingredients of cake are flour and sugar. You mix flour, made from wheat, and sugar, made from sugarcane, bake it, and then finish the cake by decorating it with cream and fruit. The price of the cake far exceeds the total cost of its ingredients. This is because value is added in the cake- making process, value which the customer recognizes when they buy it. This idea expresses BBS Group’s intention to combine diverse services and provide high value- added services that cannot be imitated by other companies.
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The values the BBS Group has cherished and its intentions toward the future Origin of the BBS Group Logo 13 An up-and-to-the-right, half-step-ahead spiral1 Both up to now and going forward, we will help customers achieve their goals of “enhancing corporate value” and “corporate growth” The three lines of the spiral2 Represent the “BBS cycle” of “Consulting,” “System Integration,” and “BPO” The embedded “MI” and “WIN”3 “MI = Management Innovation”: Supporting customers’ management accounting and driving further innovation; “WIN”: leading customers to success and victory A gradient toward deep blue4 Toward becoming a company that endures for 100 years, building on more than 50 years of history, and deepening relationships with an even greater number of customers
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891 817 1,159 1,723 2,130 2,200 2,745 3,207 2,536 20,540 23,016 23,509 24,819 28,351 29,159 32,346 37,063 34,218 2016/03 2017/03 2018/03 2019/03 2020/03 2021/03 2022/03 2023/03 2024/03 2025/03 営業利益/事業利益(23/3～) 売上高 Sales revenue and operating/business profit over the past 10 years Profit / Loss Highlights 14 IFRS adoption 38,804 million yen 2,871 million yen 10-year business profit CAGR 10.6% 10-year revenue CAGR 7.8% Operating profit / business profit (from FY2022) Revenue * PMI costs recorded due to the acquisition of a BPO subsidiary * Revenue stagnation due to COVID-19; increased costs related to IFRS adoption * Decrease due to the deconsolidation of GSX and MICS
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◼ Stock price over the past 10 years Stock Price Trends 15 0.00 500.00 1,000.00 1,500.00 2,000.00 2,500.00 3,000.00 3,500.00 4,000.00 2015年12月 2016年12月 2017年12月 2018年12月 2019年12月 2020年12月 2021年12月 2022年12月 2023年12月 2024年12月 2025年12月 BBS株価 TOPIX（調整後） • Over the 10 years from January 2016 to December 2025 our stock price has increased by 7.0x • We have significantly outpaced the broader TOPIX, which increased by 2.2x 7.0x increase over 10 years BBS stock price TOPIX (after adjustments) Dec 2015 Dec 2016 Dec 2017 Dec 2018 Dec 2019 Dec 2020 Dec 2021 Dec 2022 Dec 2023 Dec 2024 Dec 2025
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Financial Highlights ２
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16,604 17,313 7,820 7,295 4,543 5,954 2503/3Q 2603/3Q ◼ Orders received • Achieved results that significantly exceeded the same period of the previous year in all categories due to a rebound from the previous year’s weak performance (particularly in the first quarter) Highlights for 3Q FY2025 (Cumulative) 17 ◼ Revenue ◼ Business profit 28,967 million yen 30,562 million yen 31,106 million yen28,291 million yen 2,197 million yen 2,452 million yen ■ Consulting and System Development ■ SES Co-Creation Business ■ BPO & Managed Services ■ Adjustments 14,889 17,094 6,995 6,894 6,754 7,487 -348 -369 2503/3Q 2603/３Q 1,394 1,592 349 391 628 642 -173 -173 2503/3Q 2603/３Q
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Highlights for 3Q FY2025 - Comments 18 Orders received Revenue Business profit* Consulting and System Development Business: Increased orders (709 million yen) / increased revenues (2,205 million yen) • Increased orders and revenues from infrastructure-related areas and existing customers • PLM Solutions revenue began to increase as our efforts to address underperforming projects are moving toward resolution SES Co-Creation Business: Decreased orders (-524 million yen) / decreased revenues (-101 million yen) • Existing SES projects shrank due to deteriorating conditions at securities companies, etc., and both orders and revenue decreased BPO & Managed Services Business: Increased orders (1,411 million yen) / increased revenues (733 million yen) • Increased orders and revenues for accounting BPO, HR & payroll BPO, and call center dispatch Consulting and System Development Business: Improved profits (198 million yen) • Profit increased along with higher revenue. However, profit margin declined due to the roll-off of high-margin projects in the previous fiscal year and underperforming projects • Underperforming projects in management accounting consulting and solutions are moving toward resolution • While the underperforming project in PLM solutions continued, additional losses were limited SES Co-Creation Business: Improved profits (42 million yen) • Profit increased due to income from compensation for prior-year overtime pay in the second quarter and a decrease in one-time expenses in the previous fiscal year • On the other hand, looking at the third quarter alone, there was no increase in profit due to the relocation costs of the Kanda Center, etc. * Business profit is calculated by excluding gains and losses arising from non-recurring factors from operating profit.
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◼ Revenue • FY2025 is the second year of the Medium-term Management Plan BBS2026 • Taking seasonal fluctuation factors into account, progress is broadly steady Business Progress 19 ◼ Business profit 25,072 34,218 28,291 38,804 48,700 58,000 1,814 2,543 2,197 2,871 3,700 5,000 2024/3 2025/3 2026/3 (now) 2027/3 2031/3 100,000 10,000 BBS2026BBS2026 31,106 2,452 2024/3 2025/3 2026/3 (now) 2027/3 2031/3 M&A 42,600 (organic) M&A 47,500 (organic) 3Q results Progress rate 73.0% Progress rate 74.3% Unit: million yen Unit: million yen M&A 3,300 (organic) 3Q results
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BBS2026 KPI Progress 20 【Investment 】 M&A investment No major progress R&D investment Human capital investment 【Growth】 Business profit margin on sales 7.9% (YoY: 7.8%) BPO sales ratio 23.5% (End of previous fiscal year: 23.0%) BBS cycle rate 34% (End of previous fiscal year: 34%) Sales growth rate (including M&A) (Organic sales growth rate: 10.0%) By FY2026 8.5% By FY2026 30% By FY2026 40% 3 Year CAGR 20% Mid-term plan targets Mid-term plan targets 10.0% (YoY: 12.8%) Total for 3 years 13,000 million yen Total for 3 years 1,000 million yen or more Total for 3 years 2,200 million yen or more 110 million yen (Cumulative: 260 million yen ) (Progress vs. mid -term plan target: 26%) 340 million yen (Cumulative: 730 million yen) (Investment progress: 33%)
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Detailed Financial Results 3
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5,828 5,282 5,676 6,404 5,233 5,788 5,215 5,451 6,117 5,461 2503/3Q 4Q 2603/1Q 2Q ３Q ◼ Consulting and System Development • Consulting and System Development saw a reactionary decline from the strong performance in the same period of the previous year, but cumulative results were solid • SES Co-Creation Business decreased due to a challenging business environment, and BPO & Managed Services was on par with the previous year Orders Received and Backlog of Orders Quarterly Change (Accounting Period) 22 2,412 1,740 2,614 2,465 2,217 1,740 1,206 1,581 1,774 1,785 2503/3Q 4Q 2603/1Q 2Q ３Q 1,861 4,388 1,641 2,242 2,070 4,573 6,578 5,847 5,740 5,208 2503/3Q 4Q 2603/1Q 2Q ３Q ◼ SES Co-Creation Business ◼ BPO & Managed Services Unit: million yen■ Orders Received ー Backlog of Orders ■ Orders Received ー Backlog of Orders ■ Orders Received ー Backlog of Orders Unit: million yen Unit: million yen
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Segments Order Trends Year-on-Year Comparison Commentary ◼ Consulting and System Development • Because orders are often placed once customer budgets are finalized, the fourth quarter used to be the peak; however, with the increasing proportion of relatively large projects and constraints on our side in terms of response (production capacity), orders are tending to be dispersed across the second and third quarters • This is a reactionary decline from the strong third quarter of the previous fiscal year • We judge progress to be broadly steady, as cumulative results exceeded the same period of the previous year and also exceeded budget • Infrastructure-related areas remained strong, with increased orders from existing customers • There is strong upgrade/replacement demand for accounting and core systems ◼ SES Co-Creation Business • In principle, most orders are for periods of one to several months, making it a business that secures stable orders throughout the year • The securities industry continues to face a challenging business environment, and with no new regulatory compliance requirements in place, overall projects are shrinking • While business with traditional securities companies is declining, we are increasing business with online securities companies but are unable to make up for the decline • The industrial business has been struggling to recruit talent and has been unable to grow orders ◼ BPO & Managed Services • Many contracts are for one-year terms with renewals in March, which concentrates orders in the fourth quarter. In addition, large orders are often multi-year contracts, which can cause a surge in orders in the period when such orders are received. As such, quarterly order value is not stable • There was solid expansion of orders in accounting and HR & payroll BPO, but a challenge is that we have not been able to secure large orders • On-site BPO also saw increased orders due to client factors Orders Received and Backlog of Orders 23
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10.0% 6.4% 6.5% 8.1% 8.9% 10,227 10,513 10,052 10,358 10,696 2503/3Q 4Q 2603/1Q 2Q ３Q ◼ Revenue • Revenue is growing steadily, and business profit is also on an improving trend, but results fell short of the same period of the previous year due to the roll-off of high-margin projects in the previous fiscal year and the impact of underperforming projects in Consulting & System Development Revenue and Business Profit Quarterly Change (Accounting Period) 24 ◼ Business Profit and Business Profit Margin 1,023 674 655 842 956 2503/3Q 4Q 2603/1Q 2Q ３Q Unit: million yen Unit: million yen
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655 540 459 450 683 74 7 117 181 93 318 275 199 213 230 2503/3Q 4Q 2603/1Q 2Q ３Q 12.0% 9.2% 8.4% 7.8% 11.6% 3.1% 0.3% 5.1% 7.8% 4.1% 12.7% 11.2% 8.2% 8.9% 8.7%5,462 5,866 5,441 5,749 5,904 2,373 2,327 2,283 2,325 2,285 2,494 2,461 2,436 2,398 2,653 2503/3Q 4Q 2603/1Q 2Q ３Q ◼ Segment Revenue • Revenue and profit in Consulting & System Development grew steadily, but profit margins fell short of the same period of the previous year • BPO’s declining profit margins are an issue, and SES Co-Creation Business’s profit margins are fluctuating due to temporary factors Segment Revenue and Profit Quarterly Change (Accounting Period) 25 ◼ Segment Profit Unit: million yen Unit: million yen ■ Consulting and System Development ■ SES Co-Creation Business ■ BPO & Managed Services
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5,003 5,329 5,031 5,377 5,455 460 537 409 372 451 2503/3Q 4Q 2603/1Q 2Q ３Q ◼ Segment Revenue Consulting and System Development Quarterly Change (Accounting Period) 26 ◼ Segment Profit Unit: million yen Unit: million yen ■ Management Accounting Consulting & Solutions ■ PLM Solutions 568 471 430 469 598 87 70 29 (19) 84 2503/3Q 4Q 2603/1Q 2Q ３Q 11.3% 8.8% 8.5% 8.7% 11.0% 18.9% 13.0% 7.2% -5.0% 18.7%
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Subsegments Year-on-Year Comparison Commentary ◼ Management Accounting Consulting & Solutions • Revenue increased steadily, with infrastructure-related areas continuing to perform well (replacement projects for accounting systems and core systems) • Profit increased due to higher revenue • Profit margin fell short of the same period of the previous year due to factors such as the roll-off of high-margin projects in the previous fiscal year • However, responses to underperforming projects are moving toward resolution, performance has improved since the second quarter, and we believe it has returned to a reasonable level ◼ PLM Solutions • While responses to underperforming projects continued, the burden of those responses has decreased, and PLM-related revenue is on a recovery trend • On the other hand, sales for the overall sub-segment have not grown due to sluggish CAD-related orders • Profits have increased and profit margins have improved as operations have returned to normal Consulting and System Development Overview 27
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1,582 1,527 1,484 1,471 1,499 796 803 821 869 807 2503/3Q 4Q 2603/1Q 2Q ３Q ◼ Segment Revenue SES Co -Creation Business Quarterly Change (Accounting Period) 28 ◼ Segment Profit 97 (7) 76 72 83 (19) 15 44 113 4 2503/3Q 4Q 2603/1Q 2Q ３Q 6.1% -0.5% 5.1% 4.9% 5.6% -2.4% 1.8% 5.3% 13.0% 0.5% Unit: million yen Unit: million yen ■ Financial Business ■ Industrial Business
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Subsegments Year-on-Year Comparison Commentary ◼ Financial Business • In terms of revenue, the business environment in the securities industry remains challenging, and with no new regulatory compliance requirements, overall project volume is shrinking • While business with traditional securities companies is declining, we are increasing business with online securities companies but are unable to make up for the decline • With limited revenue growth and rising costs such as personnel expenses, profits declined ◼ Industrial Business • Difficulty in securing sufficient personnel has limited revenue growth • A temporary expense of 32 million yen was incurred due to the relocation of Kanda iC (call center) SES Co -Creation Business Overview 29
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1,123 961 979 961 1,081 771 884 749 712 839 511 490 506 515 563 377 363 356 336 364 2503/3Q 4Q 2603/1Q 2Q ３Q ◼ Segment Revenue BPO & Managed Services Quarterly Change (Accounting Period) 30 ◼ Segment Profit 18.0% 14.2% 14.7% 17.0% 12.2% 7.0% 10.7% 3.0% 1.8% 1.4% 5.0% 5.3% 3.2% 5.2% 9.0%9.5% 5.4% 4.5% 3.2% 5.5% Unit: million yen Unit: million yen 202 136 144 164 132 54 95 22 13 12 25 26 16 27 51 36 20 16 11 20 2503/3Q 4Q 2603/1Q 2Q ３Q ■ HR & Payroll BPO ■ Accounting BPO ■ Onsite BPO ■ Managed Services
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Subsegments Year-on-Year Comparison Commentary ◼ HR & Payroll BPO • Revenue and profit declined due to an increase in cancellations under the ASP model • As the ASP model has a high profit margin, the decrease in this model is a factor lowering overall profit margin ◼ Accounting BPO • The Sapporo BPO center is steadily ramping up, and revenue is rising • Profit decreased due to upfront investments in the Sapporo No. 3 Center and a temporary increase in expenses due to changes in the HR system ◼ Onsite BPO • Revenue and profit both increased in response to a client request to expand call center staffing ◼ Managed Services • Operations ramped up smoothly • In the current fiscal year, staffing has been secured in advance for new orders, resulting in deteriorated profitability BPO & Managed Services Overview 31
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Balance Sheet Assets 32 (million yen) March 2025 December 2025 Change % Change Comments on Major Changes Current assets 18,251 19,099 848 4.6% Cash and cash equivalents 9,908 10,223 315 3.2% Trade and other receivables 5,093 4,522 -571 -11.2% Contract assets 1,911 2,946 1,035 54.2% Other financial assets 316 318 2 0.6% Other current assets 1,023 1,090 67 6.5% Non-current assets 27,071 27,767 696 2.6% Property, plant and equipment 625 593 -32 -5.1% Right-of-use assets 2,628 3,467 839 31.9% Goodwill 2,098 2,098 0 0.0% Intangible assets 1,091 1,085 -6 -0.5% Equity method investments 17,073 17,332 259 1.5% Other financial assets 2,909 2,503 -406 -14.0% Other non-current assets 647 689 42 6.5% Total assets 45,322 46,866 1,544 3.4% (1) Increase due to concluding new lease agreements accompanying the relocations of the Shizuoka Branch, OS Business Dept., and Kanda iC, etc. (2) Sale of investment securities (shares held for pure investment purposes), etc. (1) (2)
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Balance Sheet Liabilities and Equity 33 (million yen) March 2025 December 2025 Change % Change Comments on Major Changes Current liabilities 7,940 8,104 164 2.1% Lease liabilities 808 747 -61 -7.5% Trade and other payables 2,116 2,389 273 12.9% Other current liabilities 5,016 4,968 -48 -1.0% Non-current liabilities 7,770 8,628 858 11.0% Lease liabilities 1,884 2,780 896 47.6% Provisions 513 577 64 12.5% Deferred tax liabilities 4,224 4,183 -41 -1.0% Other non-current liabilities 1,149 1,088 -61 -5.3% Total liabilities 15,710 16,732 1,022 6.5% Equity attributable to owners of parent 29,138 29,648 510 1.8% Noncontrolling interests 474 486 12 2.5% Total equity 29,612 30,134 522 1.8% Total liabilities and equity 45,322 46,866 1,544 3.4% (1) (1) Increase due to concluding new lease agreements accompanying the relocations of the Shizuoka Branch, OS Business Dept., and Kanda iC, etc.
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◼ Dividend Trend • Dividend policy based on a DOE (Dividend on Equity) of 5% • No change since the second quarter Dividends 34 14 15 17.5 20 27.5 30 45 48 75 78 2016/03 2017/03 2018/03 2019/03 2020/03 2021/03 2022/03 2023/03 2024/03 2025/03 2026/03 Interim dividend: 66.5 yen Annual dividend forecast: 133 yen
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FY2025 3Q Results FY2025 Full-Year Outlook Progress Rate FY2024 Results Orders received 30,562 44,000 69.5% 40,377 Revenue 31,106 42,600 73.0% 38,804 Business profit 2,452 3,300 74.3% 2,871 Business profit margin 7.9% 7.7% ー 7.4% Profit before tax 3,111 3,970 78.4% 3,352 Profit 2,083 2,600 80.1% 2,510 Profit attributable to owners of parent 2,055 2,560 80.3% 2,469 Rate of profit attributable to owners of parent 6.6% 6.0% － 6.4％ • No change to full-year forecast Earnings Forecast 35
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Appendix 36
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セグメント売上/Segment Revenue （単位:百万円） （unit: million yen） 2025/3 2026/3 1Q 2Q 3Q 4Q 1Q 2Q ３Q ４Q コンサルティング・システム開発 Consulting and System Development 経営会計コンサルティング＆ソリューション Management Accounting Consulting & Solutions 4,211 8,743 13,746 19,075 5,031 10,408 15,863 PLMソリューション PLM Solutions 292 684 1,143 1,680 409 781 1,232 調整 Adjustments 0 0 0 0 0 0 -1 セグメント計 Segment Total 4,503 9,427 14,889 20,755 5,441 11,190 17,094 SES共創ビジネス SES Co-Creation Business 金融ビジネス Financial Business 1,455 3,038 4,620 6,147 1,484 2,955 4,454 産業ビジネス Industrial Business 805 1,590 2,386 3,189 821 1,690 2,497 調整 Adjustments -5 -6 -11 -14 -22 -36 -57 セグメント計 Segment Total 2,255 4,622 6,995 9,323 2,283 4,609 6,894 BPO&マネージドサービス BPO & Managed Services 人事給与BPO HR & Payroll BPO 860 1,783 2,906 3,867 979 1,940 3,021 経理BPO Accounting BPO 685 1,343 2,114 2,998 749 1,460 2,299 オンサイトBPO Onsite BPO 453 916 1,427 1,917 506 1,022 1,585 マネージドサービス Managed Services 349 692 1,069 1,432 356 692 1,056 調整 Adjustments -245 -473 -762 -998 -154 -280 -474 セグメント計 Segment Total 2,102 4,260 6,754 9,216 2,436 4,834 7,487 合計 Total 8,859 18,310 28,639 39,294 10,160 20,633 31,475 本社/調整額 Company-wide expenses and Adjustments -122 -246 -348 -490 -108 -223 -369 連結 Consolidated 8,737 18,064 28,291 38,804 10,052 20,410 31,106 37
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セグメント事業利益/Segment Business Profit 38 （単位:百万円） （unit: million yen） 2025/3 2026/3 1Q 2Q 3Q 4Q 1Q 2Q ３Q ４Q コンサルティング・システム開発 Consulting and System Development 経営会計コンサルティング＆ソリューション Management Accounting Consulting & Solutions 228 739 1,307 1,777 430 899 1,497 PLMソリューション PLM Solutions -19 0 87 157 29 11 95 調整 Adjustments 0 0 0 0 0 0 0 セグメント計 Segment Total 209 739 1,394 1,934 459 909 1,592 SES共創ビジネス SES Co-Creation Business 金融ビジネス Financial Business 85 185 281 274 76 149 232 産業ビジネス Industrial Business 46 92 72 87 44 157 161 調整 Adjustments 0 -1 -4 -4 -3 -7 -2 セグメント計 Segment Total 131 275 349 357 117 298 391 BPO&マネージドサービス BPO & Managed Services 人事給与BPO HR & Payroll BPO 80 247 449 586 144 308 440 経理BPO Accounting BPO -16 -42 12 107 22 35 47 オンサイトBPO Onsite BPO 15 32 57 83 16 43 94 マネージドサービス Managed Services 42 73 109 128 16 27 47 調整 Adjustments 0 0 1 0 0 -1 14 セグメント計 Segment Total 119 310 628 903 199 412 642 合計 Total 460 1,324 2,371 3,194 775 1,620 2,625 本社/調整額 Company-wide expenses and Adjustments -142 -149 -173 -323 -121 -124 -173 連結 Consolidated 318 1,175 2,197 2,871 655 1,496 2,452
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四半期セグメント売上/Quarterly Segment Revenue （単位:百万円） （unit: million yen） 2025/3 2026/3 1Q 2Q 3Q 4Q 1Q 2Q ３Q ４Q コンサルティング・システム開発 Consulting and System Development 経営会計コンサルティング＆ソリューション Management Accounting Consulting & Solutions 4,211 4,532 5,003 5,329 5,031 5,377 5,455 PLMソリューション PLM Solutions 292 391 460 537 409 372 451 調整 Adjustments 0 0 0 0 0 0 -1 セグメント計 Segment Total 4,503 4,924 5,462 5,866 5,441 5,749 5,904 SES共創ビジネス SES Co-Creation Business 金融ビジネス Financial Business 1,455 1,583 1,582 1,527 1,484 1,471 1,499 産業ビジネス Industrial Business 805 785 796 803 821 869 807 調整 Adjustments -5 -1 -5 -3 -22 -15 -21 セグメント計 Segment Total 2,255 2,368 2,373 2,327 2,283 2,325 2,285 BPO&マネージドサービス BPO & Managed Services 人事給与BPO HR & Payroll BPO 860 923 1,123 961 979 961 1,081 経理BPO Accounting BPO 685 658 771 884 749 712 839 オンサイトBPO Onsite BPO 453 463 511 490 506 515 563 マネージドサービス Managed Services 349 343 377 363 356 336 364 調整 Adjustments -245 -228 -289 -236 -154 -126 -194 セグメント計 Segment Total 2,102 2,159 2,494 2,461 2,436 2,398 2,653 合計 Total 8,859 9,450 10,330 10,655 10,160 10,473 10,842 本社/調整額 Company-wide expenses and Adjustments -122 -124 -102 -142 -108 -115 -146 連結 Consolidated 8,737 9,326 10,227 10,513 10,052 10,358 10,696 39
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四半期セグメント事業利益/Quarterly Segment Business Profit 40 （単位:百万円） （unit: million yen） 2025/3 2026/3 1Q 2Q 3Q 4Q 1Q 2Q ３Q ４Q コンサルティング・システム開発 Consulting and System Development 経営会計コンサルティング＆ソリューション Management Accounting Consulting & Solutions 228 511 568 471 430 469 598 PLMソリューション PLM Solutions -19 19 87 70 29 -19 84 調整 Adjustments 0 0 0 0 0 0 0 セグメント計 Segment Total 209 530 655 540 459 450 683 SES共創ビジネス SES Co-Creation Business 金融ビジネス Financial Business 85 100 97 -7 76 72 83 産業ビジネス Industrial Business 46 46 -19 15 44 113 4 調整 Adjustments 0 -1 -3 0 -3 -5 5 セグメント計 Segment Total 131 144 74 7 117 181 93 BPO&マネージドサービス BPO & Managed Services 人事給与BPO HR & Payroll BPO 80 168 202 136 144 164 132 経理BPO Accounting BPO -16 -26 54 95 22 13 12 オンサイトBPO Onsite BPO 15 17 25 26 16 27 51 マネージドサービス Managed Services 42 31 36 20 16 11 20 調整 Adjustments 0 0 1 -1 0 -1 15 セグメント計 Segment Total 119 190 318 275 199 213 230 合計 Total 460 864 1,047 823 775 845 1,005 本社/調整額 Company-wide expenses and Adjustments -142 -7 -24 -149 -121 -3 -49 連結 Consolidated 318 857 1,023 674 655 842 956
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15F Hibiya Fort Tower, 1-1-1 Nishishimbashi, Minato-ku, Tokyo Kazuhiro Komiya, President & CEO August 1967 2,233,490,000 yen 11,615,200 TSE Prime (Securities Code: 9658) 927 (non-consolidated) 2,382 (consolidated)* Company Profile 41 Name Name in English Headquarters Business locations Representative Founded Capital Number of issued shares Listed market Number of employees (As of the end of March 2025) * Including 13 consolidated subsidiaries of BBS Group BBS Group Network URL: https://www.bbs.co.jp/corporate/group/ Tokyo, Osaka, Nagoya, Hamamatsu, Fukuoka, Sapporo, Niigata, Kumamoto, Kagoshima, Naha, Nago, Bangkok, Thailand; Ho Chi Minh City, Vietnam; Singapore
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Business Details 42 FY2024 Revenue breakdown by segment (100 million yen) 191 17 61 32 39 30 1914 Consulting and System Development Management Accounting Consulting & Solutions PLM Solutions 208 191 17 SES Co -Creation Business93 61 32 BPO & Managed Services92 39 30 19 14 Management Accounting Consulting & Solutions PLM Solutions Financial Business Industrial Business HR & Payroll BPO Accounting BPO Onsite BPO Managed Services HR & Payroll BPO Accounting BPO Onsite BPO Managed Services Financial Business Industrial Business Consulting and System Development SES Co-Creation BusinessBPO & Managed Services ・ Consulting for management accounting and related domains and system development, introduction support, and maintenance ・ Some scratch development and package adoption, handled solutions include the ACT series (internal brand), Biz∫, mcframe, Rakuraku Framework, etc. ・ CAD add-on development, BOM/PDM development, and maintenance ・ Sales and adoption of our PLM console product ・ Contracted development for securities companies (quasi-mandate-based), SE dispatching ・ Sales and adoption of internally developed fund wrap package ・ Contracted development (semi-commission), SE deployment ・ Center-based HR related outsourcing services, such as payroll calculation ・ Contract calculation using our systems (Bulas, Win5) ・ Consulting and center-based outsourcing services for accounting operations ・ Handles highly specialized tasks such as preparing financial statements and consolidated financial statements ・Dispatch of call center operators, recruitment services, and call center operations ・ Product maintenance and business outsourcing services for packaged product vendors and service providers
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© Business Brain Showa-Ota Inc. About BBS BBS is listed on the Prime Market of the Tokyo Stock Exchange. Since its founding in 1967, BBS has been working closely with Japanese companies to support the management and accounting of our customers. BBS provides consulting, system integration, and management services (business process outsourcing) with regards to management accounting, and has stipulated that the BBS cycle is the foundation of these three services. The BBS cycle enables effective and continuous support in a variety of stages from the strategies and plan formulation of our customers to operation and consolidation. As experts in management accounting transcending the accounting field, we are a Back Office Comprehensive Supporter providing support to our customers. Disclaimer This material has been prepared for the purpose of providing information and introducing the services of BBS (the “Company”), and does not provide specific decision-making, legal, financial, accounting, or other professional advice. While the information contained in this material has been prepared with the utmost care based on information deemed highly reliable and on the Company’s own knowledge, the Company does not guarantee its accuracy, completeness, or timeliness. In addition, any forward-looking statements or outlooks contained in this material are based on the Company’s views at the present time and may differ from actual results. The Company assumes no responsibility whatsoever for any direct or indirect damage arising from the use of this material or in connection with its contents. If you require specific advice, please individually consult with a professional. This material has also been prepared for specific customers and is protected by copyrights, patent rights, trademark rights, and other rights held by the Company and third parties. Any acts that infringe on the Company's rights with respect to this material are prohibited, including use for purposes other than its intended purpose, disclosure to third parties, reproduction, reprinting, sale, modification, or redistribution.