I-ne CO (4933) investor relations material

Executive summary

• Net sales for the six months ended June 30, 2026, rose 20.1% year-over-year to ¥26,808 million, with operating profit up 19.2% to ¥2,012 million and ordinary profit up 20.4% to ¥1,911 million.

• Profit attributable to owners of parent increased 13.5% year-over-year to ¥1,047 million, and basic earnings per share rose to ¥58.92.

• Comprehensive income for the period was ¥1,140 million, up 4.6% year-over-year.

Financial highlights

• Gross profit increased to ¥10,365 million from ¥9,452 million year-over-year, while selling, general and administrative expenses rose to ¥16,443 million.

• EBITDA for the period was ¥2,891 million, up 13.5% year-over-year.

• Total assets decreased to ¥33,419 million as of June 30, 2026, from ¥37,060 million at the previous year-end.

• Equity-to-asset ratio improved to 53.1% from 49.8% at year-end.

Outlook and guidance

• Full-year net sales forecast is ¥55,000–¥57,000 million, representing a 12.3–14.1% year-over-year increase.

• Full-year EBITDA is forecast at ¥1,700–¥3,200 million, with operating profit expected to decline by 43.1–69.8% year-over-year.

• Dividend forecast for the fiscal year ending December 31, 2026, is ¥15.00 per share.