Financial Results Forecast and Outlook

We have decided to disclose the following adjusted performance forecasts: “Adjusted operating profit,” “Adjusted ordinary profit,” “Adjusted profit attributable to owners of parent,” and “Adjusted basic earnings per share.” These figures exclude various M&A-related expenses (calculated regardless of deal closure), goodwill amortization, and Amortization of customer-related intangible assets.
“Adjusted operating profit,”“Adjusted ordinary profit,” “Adjusted profit attributable to owners of parent,” and “Adjusted basic earnings per share” for FY2025 are approximate figures.

Net sales

(Millions of yen)

Adjusted operating profit

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Adjusted ordinary profit

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Adjusted profit attributable to owners of parent

(Millions of yen)

For the fiscal year ending August 31st, 2026, SHIFT anticipates consolidated net sales of ¥150.0 billion, adjusted operating profit of ¥15.0 billion, adjusted ordinary profit of ¥20.0 billion, and adjusted profit attributable to owners of parent of ¥13.5 billion. On that basis, SHIFT has calculated its operating results forecasts for the upcoming year based on current economic trends as of October 14, 2025. M&A activity that has not been announced as of October 14, 2025 is not factored into the sales forecast.