First-Quarter Financial Results and Business Report for the Fiscal Year Ending March 2027 | eBASE Co.,Ltd. (3835) timely disclosure

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41Recurring

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

¥ million (year-on-year increase in consolidated net sales)

Wording

Conditional

How definitive the wording is.

Contents of this document

Financial results presentationFirst quarter of the fiscal year ending March 20276 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥1,158 million+7.9%

Operating profit¥129 million

Ordinary income¥138 million-8.2%

Net income¥76 million -24.2%profit attributable to owners of the parent

Results for the three months of the current quarter

Net Sales¥1,158 million

Operating profit¥129 million

Ordinary income¥138 million

Profit attributable to owners of parent for the quarter¥76 million

Full-year earnings forecast

Net Sales¥5.4 billion

Ordinary income¥1.6 billion

Profit attributable to owners of the parent¥1,070 million

Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。

Consolidated revenue21.5%

Consolidated ordinary income8.6%

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Acquisition-related expenses associated with the acquisition of KSP-SP shares by the eBASE business¥45.731 million

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

Incorporates acquisition-related expenses associated with M&A, advertising and promotional expenses for the B2B2C business, and other items.

New initiatives

Received an order for “e-Shokuju Navi for DX” from a regional consumer cooperative in Kansai.
Using the proprietary online system “eB-learning” to train existing employees.
Strengthening the recruitment of experienced hires who can contribute immediately and the use of business partners.
Rotating personnel into high-skill, high-unit-price projects.
Negotiating unit prices with existing customers and acquiring new high-unit-price projects.

Key KPIsA metric the company considers important as a management benchmark.

Number of employees491 people
0th eBASE companies generating revenue6 companies
0th eBASE companies placing orders2 companies
1st eBASE companies generating revenue5 companies
1st eBASE companies placing orders3 companies
2nd eBASE cumulative number of adopting companies13 companies
2nd eBASE companies placing orders1 companies

Segment results

eBASE business
Net Sales¥440 million
Ordinary income¥19 million
Year-on-year change in revenueUp 4.8% year on year
Year-on-year change in ordinary profit61.2% decrease
eBASE-PLUS business
Net Sales¥717 million
Ordinary income¥119 million
Year-on-year change in revenue9.8% increase
Year-on-year change in ordinary profit17.6% increase

Number of employees

Number of Employees491 people

Reference dateAs of April 2026

Changes during the period and hiring planThe company identifies increased recruitment of experienced hires who can contribute immediately, as well as greater use of BP personnel, as measures to strengthen hiring.

Contents of this document
Item	Details
Document type	Financial results presentation
Fiscal Period Covered	First quarter of the fiscal year ending March 2027
Net Sales	¥1,158 million (YoY +7.9%)
Operating profit	¥129 million
Ordinary income	¥138 million (YoY -8.2%)
Net income	¥76 million (profit attributable to owners of the parent) (YoY -24.2%)
Results for the three months of the current quarter	Net Sales ¥1,158 million / Operating profit ¥129 million / Ordinary income ¥138 million / Profit attributable to owners of parent for the quarter ¥76 million
Full-year earnings forecast	Net Sales ¥5.4 billion / Ordinary income ¥1.6 billion / Profit attributable to owners of the parent ¥1,070 million
Progress against full-year forecast	Consolidated revenue 21.5% / Consolidated ordinary income 8.6%
Segment results	Segment eBASE business / Net Sales ¥440 million / Ordinary income ¥19 million / Year-on-year change in revenue Up 4.8% year on year / Year-on-year change in ordinary profit 61.2% decrease, Segment eBASE-PLUS business / Net Sales ¥717 million / Ordinary income ¥119 million / Year-on-year change in revenue 9.8% increase / Year-on-year change in ordinary profit 17.6% increase
Breakdown of Factors Affecting the Change	Factors Acquisition-related expenses associated with the acquisition of KSP-SP shares by the eBASE business / Amount ¥45.731 million
Key KPIs	Indicator Number of employees / Value 491 people / Year on year against the same period last year Not disclosed, Indicator 0th eBASE companies generating revenue / Value 6 companies / Year on year against the same period last year Not disclosed, Indicator 0th eBASE companies placing orders / Value 2 companies / Year on year against the same period last year Not disclosed, Indicator 1st eBASE companies generating revenue / Value 5 companies / Year on year against the same period last year Not disclosed, Indicator 1st eBASE companies placing orders / Value 3 companies / Year on year against the same period last year Not disclosed, Indicator 2nd eBASE cumulative number of adopting companies / Value 13 companies / Year on year against the same period last year Not disclosed, Indicator 2nd eBASE companies placing orders / Value 1 companies / Year on year against the same period last year Not disclosed
Number of employees	Number of Employees 491 people / Reference date As of April 2026 / Changes during the period and hiring plan The company identifies increased recruitment of experienced hires who can contribute immediately, as well as greater use of BP personnel, as measures to strengthen hiring.
Assumptions Underlying the Business Outlook	Incorporates acquisition-related expenses associated with M&A, advertising and promotional expenses for the B2B2C business, and other items.
New initiatives	Received an order for “e-Shokuju Navi for DX” from a regional consumer cooperative in Kansai., Using the proprietary online system “eB-learning” to train existing employees., Strengthening the recruitment of experienced hires who can contribute immediately and the use of business partners., Rotating personnel into high-skill, high-unit-price projects., Negotiating unit prices with existing customers and acquiring new high-unit-price projects.

Items this document does not state (16)

Gross Profit MarginOperating profit marginSelling, general and administrative expensesSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The eBASE business recorded ¥45.731 million in acquisition-related expenses associated with the acquisition of KSP-SP shares. The full-year earnings forecast also incorporates acquisition-related expenses associated with M&A, advertising and promotional expenses for the B2B2C business, and other items.

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