9558 Q3 2026 Earnings Presentation

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Financial Results Presentation Material s for the Third Quarter of the Fiscal Year Ending November 30, 2026 Japaniace Co., Ltd. (Securities Code: 9558) October 5, 2026

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©2026 Japaniace Co., Ltd. | 4 Performance Highlights Executive Summary ✓ Revenue continued to achieve double-digit growth, increasing 12.2% YoY. Temporary cost increases incurred in the first half subsided, resulting in improved profitability in Q3. ✓ The Company continues to strengthen its business foundation and implement initiatives to improve profitability to achieve its full-year earnings forecast. Revenue Growth Net sales ¥ 9,977 million YoY +12.2％ ⚫ The SES business acquired from COPRO TECHNOLOGY Co., Ltd. has progressed steadily. ⚫ Collaboration with the existing business has advanced, while stable business operations have been maintained. Growth Platform 1,973 engineers ⚫ The number of engineers decreased slightly as the Company continued to adjust its workforce in line with demand trends. ⚫ The Company steadily promoted the utilization of external resources, including through the operation of “Prime Freelance.” Number of engineers （As of end of Q3） Full-Year Forecast Full-year forecast Unchanged ⚫ Profit margins improved in Q3 as the temporary cost increases incurred through Q2 subsided. ⚫ The Company continues to implement initiatives to achieve its full-year earnings forecast. Profit Trends Ordinary profit ¥ 601 million YoY (15.9% ) ⚫ On a cumulative basis, profit decreased YoY, mainly due to the impact of temporary expenses incurred in the first half. ⚫ Additional work required for certain large-scale projects has largely been completed, while bench costs have also been eliminated mainly due to a recovery in customer demand.

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©2026 Japaniace Co., Ltd. | 5 FY11/2025 Q3 FY11/2026 Q3 YoY Change Full-Year Forecast for FY11/2026 (Initial) Progress Change % % Net sales 8,894 9,977 1,083 +12.2% 13,150 75.9% Gross profit 2,237 2,131 (105) (4.7%) 3,190 66.8% Operating profit 633 511 (122) (19.4%) 1,035 49.4% Ordinary profit 715 601 (113) (15.9%) 1,120 53.7% Net profit 469 395 (74) (15.9%) 785 50.3% (Millions of yen) Performance Summary ✓ Net sales continued to grow at a double-digit rate of 12.2% YoY, mainly due to the effects of M&A. Although profits declined YoY on a cumulative basis, profitability improved significantly in Q3 alone. Performance Highlights

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©2026 Japaniace Co., Ltd. | 6 Performance Highlights Net Sales and Ordinary Profit ✓ Revenue increased 12.2% YoY, driven mainly by the expansion of the business foundation through M&A. Ordinary profit decreased 15.9% YoY on a cumulative basis but recovered to ¥309 million in Q3. 873 1,022 1,078 601 1,120 215 167 234 259 200 143 177 33 228 296 302 309 229 414 362 0 200 400 600 800 1,000 1,200 1,400 FY11/2023 FY11/2024 FY11/2025 FY11/2026 Q3 FY11/2026 Initial Forecast (Millions of yen) 9,885 11,211 12,084 9,977 13,150 2,289 2,665 2,835 3,158 2,445 2,790 2,975 3,311 2,516 2,841 3,083 3,508 2,634 2,914 3,190 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 FY11/2023 FY11/2024 FY11/2025 FY11/2026 Q3 FY11/2026 Initial Forecast (Millions of yen) Ordinary profitNet sales YoY +12.2% YoY (15.9%) 8.8% 9.1% 8.9% 6.0% 8.5% 0.0% 2.0% 4.0% 6.0% 8.0% 10.0% 12.0%

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©2026 Japaniace Co., Ltd. | 7 Performance Highlights Analysis of Changes in Ordinary Profit ✓ Revenue increased as the SES business acquired from COPRO TECHNOLOGY Co., Ltd. progressed steadily. ✓ Cost of sales increased due to higher-than-expected costs incurred on certain large-scale projects and temporary bench costs resulting from a sudden change in customer demand. ✓ Although the Company adjusted its workforce in line with demand trends, personnel expenses increased as the business expanded. (Millions of yen) 715 (379) 37 (78) 22 11 601 273 FY11/2025 Q3 Increase in net sales Increase in cost of sales Decrease in recruitment expenses Increase in personnel expenses Decrease in other SG&A expenses Increase in non - operating income FY11/2026 Q3 200 300 400 500 600 700 800 900 1,000 1,100 YoY Changes in Ordinary Profit for Q3 of FY11/2026

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©2026 Japaniace Co., Ltd. | 8 Net sales 8,894 9,977 +12.2% Cost of sales 6,656 7,846 +17.9% Gross profit 2,237 2,131 (4.7%) 　Gross prof it % 25.2% 21.4% Selling, general and administrative expenses 1,603 1,620 +1.0% Operating profit 633 511 (19.4%) 　Operating prof it % 7.1% 5.1% Non-operating income 83 94 +13.4% Non-operating expenses 1 4 +120.6% Ordinary profit 715 601 (15.9%) 　Ordinary prof it % 8.0% 6.0% Profit before income taxes 715 601 (15.9%) Income taxes 245 206 (16.1%) Net profit 469 395 (15.9%) 　Net prof it % 5.3% 4.0% FY11/2025 Q3 FY11/2026 Q3 YoY Change (Millions of yen) Performance Highlights Profit and Loss Statement ✓ Net sales increased 12.2% YoY. Although profits declined YoY on a cumulative basis, profit margins improved in Q3 alone.

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©2026 Japaniace Co., Ltd. | 9 Assets Liabilities Current assets Current liabilities Cash and deposits 3,691 2,773 Short-term borrowings 300 150 AR and contract assets 1,622 1,640 Accrued expenses 928 896 Total current assets 5,357 4,610 Total current liabilities 2,194 2,219 Non-current assets Non-current liabilities PP&E 66 72 Total non-current liabilities 212 212 Intangible assets 11 402 Total liabilities 2,406 2,431 Investment and other assets 351 668 Total non-current assets 428 1,144 Net assets Total assets 5,786 5,755 Shareholders' equity Common stock 23 23 Retained earnings 3,369 3,368 Treasury stock (101) (156) Total shareholders' equity 3,379 3,324 Total net assets 3,379 3,324 FY11/2025 Q4 FY11/2026 Q3 FY11/2025 Q4 FY11/2026 Q3 (Millions of yen) Performance Highlights Balance Sheet ✓ Cash and deposits decreased mainly due to M&A transactions, the payment of interim dividends, and the purchase of treasury shares. The shareholders' equity ratio stood at 57.8%, indicating that the Company continues to maintain a sound financial foundation.

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©2026 Japaniace Co., Ltd. | 10 Performance Highlights Key Management Indicator 1: Number of Engineers ✓ As a result of workforce adjustments, the number of engineers stood at 1,973 as of the end of Q3, down slightly from the end of Q2. The Company will continue to transition toward a flexible supply structure aligned with demand trends. Number of engineers 1,357 1,400 1,430 1,456 1,599 1,647 1,667 1,665 1,664 1,700 1,716 1,723 1,738 1,790 1,817 1,825 28 20 17 17 20 27 25 24 26 31 34 39 58 73 85 44 1,000 1,200 1,400 1,600 1,800 2,000 Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative (Forecast) FY11/2023 FY11/2024 FY11/2025 FY11/2026 No. of engineers No. of business partners (Unit: Persons) The end of Q3: 1,973 engineers * Number of engineers = engineers + business partners * Number of engineers includes temporary employees. * Figures shown in the chart are averages for the period. Q1 Q2 Q3 Q4 FY11/2025 Total 1,710 1,812 １,７82 1,788 Engineers 1,678 1,772 １,７３９ 1,731 Business partners 32 39 43 57 FY11/2026 Total 1,816 2,002 1,973 Engineers 1,755 1,898 1,860 Business partners 61 104 113 1,689 1,690 1,750 1,731 1,692 1,674 1,619 1,473 1,447 1,420 1,385 1,762 1,796 1,863 1,869 1,902 (Reference) Number of engineers as of the end of the period (Unit: Persons)

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©2026 Japaniace Co., Ltd. | 96.8% 95.3% 95.4% 95.4% 94.6% 92.9% 93.2% 94.0% 95.1% 94.0% 94.2% 94.5% 95.3% 93.7% 94.0% 94.7% 90.0% 92.0% 94.0% 96.0% 98.0% 100.0% Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative (Forecast) FY11/2023 FY11/2024 FY11/2025 FY11/2026 11 Performance Highlights Key Management Indicator 2: Utilization Rate ✓ As the temporary bench periods that occurred in Q2 were largely resolved, the utilization rate recovered to 94.6% in Q3. Utilization rate Utilization rate for Q3: 94.6% * Utilization rate = (engineers in operation + business partners in operation) ÷ (total engineers + total business partners) × 100 * Number of engineers in operation includes temporary employees. * Figures shown in the chart are averages for the period. (Reference) Utilization rate for each quarter Q1 Q2 Q3 Q4 FY11/2025 95.1% 93.0% 94.2% 95.6% FY11/2026 95.3% 92.1% 94.6%

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©2026 Japaniace Co., Ltd. | 12 Performance Highlights Key Management Indicator 3: Sales per Engineer ✓ Continued price negotiations proved effective, with sales per engineer rising to ¥614 thousand per month in Q3. On a cumulative basis, sales per engineer also remained above the previous year's level. Sales per engineer 567 580 580 583 576 580 580 584 584 589 593 598 608 608 610 606 560 570 580 590 600 610 620 Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative Q1 Q2 Cumulative Q3 Cumulative Q4 Cumulative (Forecast) FY11/2023 FY11/2024 FY11/2025 FY11/2026 (Unit: Thousands of yen / month) Sales per engineer for Q3: ¥614 thousand / month (Reference) Sales per engineer for each quarter Q1 Q2 Q3 Q4 FY11/2025 584 593 ６０１６１４ FY11/2026 608 608 614 (Unit: Thousands of yen / month) Sales per engineer = cumulative sales ÷ (engineers in operation + business partners in operation) * Figures shown in the chart are averages for the period.

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©2026 Japaniace Co., Ltd. | 13 FY11/2025 (Actual) FY11/2026 (Forecast) YoY Change Change % Net sales 12,084 13,150 1,065 +8.8% Gross profit 2,900 3,190 289 +10.0% Operating profit 982 1,035 52 +5.3% Ordinary profit 1,078 1,120 41 +3.9% Net profit 765 785 19 +2.6% (Millions of yen) Performance Highlights Financial Results Forecast ✓ Profitability improved in Q3 alone. The Company will continue to strengthen its business foundation and improve profitability, with the goal of achieving its full-year earnings forecast.

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©2026 Japaniace Co., Ltd. | 14 Performance Highlights Shareholder Returns ✓ The Company remains committed to its dividend policy of maintaining a 50% dividend payout ratio and plans to continue increasing dividends. Dividends and Payout Ratio 77 47 49 50 48 50 51 49.5% 52.3% 51.3% 51.0% 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 0 30 60 90 120 2023年 11月期 2024年 11月期 2025年 11月期 2026年 11月期（予想）一株当たり配当金配当性向 95 99 101 (Unit: Yen) FY11/2023 FY11/2024 FY11/2025 FY11/2026 （Forecast） Basic earnings per share 155.52 181.51 193.09 198.05 Dividend per share 77.00 95.00 99.00 101.00 Dividend payout ratio 49.5% 52.3% 51.3% 51.0% (Unit: Yen)

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©2026 Japaniace Co., Ltd. | 16 Progress of Medium-Term Management Plan Initiatives Aligned with Our Strategy New Growth Drivers ✓ Expand into new business domains and create business synergies through M&A. ✓ Develop new business partnerships through capital and business alliances. ✓ Drive commercialization through continuous investment in new business initiatives. New Initiatives ✓ Expand the engineering workforce through the active utilization of external resources. ✓ Maintain a high utilization rate while improving engineer retention. ✓ Continuously improve sales per engineer. ✓ Strengthen the talent base through investment in human resource development and organizational infrastructure. ✓ Expand IT investments to enhance and streamline business operations. ✓ Continue investments to expand geographic coverage and optimize the branch office network. Expansion and Enhanceme nt of Existing Businesses ⚫ The SES business acquired from COPRO TECHNOLOGY Co., Ltd. Has progressed steadily. ⚫ Promoted the utilization of external resources through “Prime Freelance.” ⚫ Steadily purchased treasury shares.

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©2026 Japaniace Co., Ltd. | 17 Progress of Medium-Term Management Plan Investment for Strengthening the Business Foundation: Purchase of Treasury Shares ✓ Implemented a purchase of treasury shares to support sustainable growth and enhance capital efficiency. Status of Purchase (as of September 30, 2026) Number of shares purchased 34,900 shares (29.1% of the maximum of 120,000 shares) Purchase amount ¥67,252 thousand (33.6% of the maximum of ¥200,000 thousand) Objectives Expected Benefits ⚫ Execute a flexible capital policy to achieve the Medium-Term Management Plan. ⚫ Enhance capital efficiency ⚫ Further strengthen shareholder returns ⚫ Greater flexibility in medium- to long-term capital management. ⚫ Improvement in per-share metrics. Details of Matters Relating to Purchase Class of shares to be purchased Common stock of the Company Total number of shares to be purchased 120,000 shares (maximum) (3.0% of total number of issued shares (excluding treasury shares)) Total purchase price ¥200,000 thousand (maximum) Purchase period July 7, 2026 to November 30, 2026 Purchase method Market purchase on the Tokyo Stock Exchange

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©2026 Japaniace Co., Ltd. | 18 Notes The statements on forecasts presented in this document are based upon currently available information and assumptions deemed rational. These statements are not guarantees of future results or performance. Such statements contain known and unknown risks, and uncertainties . Therefore, a variety of factors could cause actual results to differ materially from forecasts. Factors that may affect the actual results described above include , but not limited to, changes in national and international economic conditions and business trends. In addition, information regarding matters and organizations other than the Company is based on publicly available informatio n. The Company has not verified and does not guarantee the accuracy or adequacy of such publicly available information. This document has been translated from 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. The Company assumes no responsibility for this translation or for direct, indirect or any other forms of damages arising from the translation.

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