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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 . Consolidated Financial Results for the Six Months Ended August 31 , 2026 ( Under Japanese GAAP ) October 13 , 2026 Tokyo Stock Exchange / Sapporo Stock Exchange Company name : Listing : ARCS COMPANY , LIMITED Securities code : 9948 URL : Representative : Inquiries : Telephone : https://www.arcs-g.co.jp/ Kiyoshi Yokoyama , Chairman , CEO Koichi Furukawa , Vice Chairman , CFO + 81-11-530-1000 Scheduled date to file semi - annual securities report : Scheduled date to commence dividend payments : Preparation of supplementary material on financial results : Holding of financial results briefing : October 13 , 2026 November 5 , 2026 Yes Yes ( for institutional investors and securities analysts ) ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1. Consolidated financial results for the six months ended August 31 , 2026 ( from March 1 , 2026 to August 31 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Profit attributable to owners of Net sales Operating profit Ordinary profit parent Six months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % August 31 , 2026 318,685 1.6 7,766 ( 2.7 ) 8,517 ( 2.7 ) 5,375 ( 5.9 ) August 31 , 2025 313,693 3.6 7,981 11.4 8,758 9.8 5,713 14.3 Note : Comprehensive income For the six months ended August 31 , 2026 : For the six months ended August 31 , 2025 : Basic earnings per share ¥ 5,246 million ¥ 6,933 million [ ( 24.3 ) % ] [ 65.2 % ] Diluted earnings per share Six months ended August 31 , 2026 August 31 , 2025 Yen Yen 100.89 105.85 ( 2 ) Consolidated financial position As of August 31 , 2026 February 28 , 2026 Reference : Equity As of August 31 , 2026 : As of February 28 , 2026 : 2 . Cash dividends Fiscal year ended February 28 , 2026 Fiscal year ending February 28 , 2027 Fiscal year ending Total assets Net assets Equity - to - asset ratio Millions of yen Millions of yen % 304,246 198,990 65.4 300,714 196,142 65.2 ¥ 198,990 million ¥ 196,142 million First quarter - end Second quarter - end Yen Yen 37.00 41.00 Annual dividends per share Third quarter - end Fiscal year - end Total Yen Yen Yen 45.00 82.00 41.00 February 28 , 2027 ( Forecast ) Note : Revisions to the forecast of cash dividends most recently announced : None 3. Forecast of consolidated financial results for the fiscal year ending February 28 , 2027 ( from March 1 , 2026 to February 28 , 2027 ) 82.00 Net sales Operating profit Ordinary profit ( Percentages indicate year - on - year changes . ) Profit attributable to Basic earnings per share owners of parent Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Fiscal year ending 648,000 3.4 18,000 2.1 19,600 2.3 12,400 ( 0.4 ) 232.73 February 28 , 2027 Note : Revisions to the earnings forecasts most recently announced : None