Sansan, Inc. (the “Company”) announces today that it has booked the following extraordinary income and extraordinary losses for the fiscal year ended May 31, 2026 (“FY2025”), and also booked income taxes – deferred due to a decrease in deferred tax assets.
In addition, the Company announces the differences between the consolidated financial results for FY2025 and the actual results for the previous fiscal year as follows.

1. Details of Extraordinary Income

As announced in the “Notification Regarding Transfer of Certain Operations to the Company from a Subsidiary Through a Company Split (a Simplified Absorption-Type Company Split) and Change to a Consolidated Subsidiary (Sale of Share)” dated February 6, 2026, the Company recorded a gain on sale of shares of subsidiaries and affiliates of 1,436 million yen in its consolidated financial results, following the transfer of shares of its consolidated subsidiary, logmi, Inc., to Uzabase, Inc.

2. Details of Extraordinary Losses

As a result of an evaluation of the shares of one of the Company’s consolidated subsidiaries, it was determined that the substantial value had declined significantly compared to the book value; therefore, the Company recorded a loss on valuation of shares of subsidiaries and affiliates of 345 million yen in its non-consolidated financial results. In addition, following the valuation of the shares of the same company, the Company recorded an impairment loss on goodwill, etc., of 231 million yen in its consolidated financial results.

3. Details of Decrease in Deferred Tax Assets

As a result of consideration of the recoverability of deferred tax assets for FY2025, deferred tax assets decreased, primarily due to a decrease in the provision for loss on share sale contract recorded in the previous fiscal year, and the Company recorded income taxes – deferred of 330 million yen.

4. Difference Between Actual Results for FY2025 and Actual Results for FY2024

Note: Adjusted operating profit = operating profit + share-based payment expenses + expenses arising from business combinations (amortization of goodwill and amortization of intangible assets).
Note: As reasonably estimating share-based payment expenses, which may fluctuate greatly depending on the Company’s stock price level, and some other non-operating income and expenses are beset with difficulties, specific forecast figures are disclosed for net sales and adjusted operating profit only.

5. Reasons for Differences

The differences in operating profit and ordinary profit were due to the steady year-on-year increase in net sales, as well as an improvement in the gross profit margin and a decline in the SG&A ratio.
The difference in profit attributable to owners of parent is due to the increase in ordinary profit, as well as the fact that while the Company recorded an extraordinary loss related to a share sale contract in the previous fiscal year, in FY2025, it recorded a gain on sale of shares of subsidiaries and affiliates as extraordinary income, as described in 1 above.