CUBE SYSTEM

FY March 2026

Supplementary Materials for Financial Results

Securities code: 2335

May.7, 2026

Executive Summary (FY March 2026)

Business Environment : IT investment has been expanding in accordance with strong demand for system development for DX promotion and cloud migration. We have managed to cope with the issues of building a project organization while developing solutions, strengthening organization and facilities.
Net Sales : The Sler* Business slightly increased, the End-User Business decreased and the Service-Providing Business increased. Overall performance remained at the same level as the previous fiscal year, because orders received did not increase as much as expected while we focused on building an organization for highly-difficult projects.
Operating Profit : Increased because of improved profitability in the End-User Business, despite some unprofitable highly-difficult projects.

FY March 2026 Actual

Net sales	Operating profit	Profit attributable to owners of parent	ROE
184.9
100 million yen	15.5
100 million yen	15.6
100 million yen	14.0%

*System integrator: a company that conducts system integration. Abbreviated as "Sler." A general term for companies that plan, design, develop, operate, and provide other solutions for the IT operation systems of customers including companies and the government.

FY March 2026
Overviews of Financial Results
FY March 2027
Earnings Outlook
Appendix

FY March 2026

1 Overview of Financial Results

Overview of Consolidated Statements of Income
Trends in Transition by Accounting Period
Factors Leading to Changes in Operating Profit
Trends in Net Sales by Business Model
Trends in Net Sales by Industry
Trends in Net Sales by Business Style
Index Per Employee
Trends in Total Equity and ROE
Trends in Number of Shareholders and Market Cap
Full-Year Progress (Business Style/High-Priority Measures)

1 - 1 | Overview of Consolidated Statements of Income

Business Environment : IT investment has been expanding under high demand for DX, migration of mission-critical systems to the cloud environment and AI utilization, in addition to requirement for cybersecurity. We have managed to cope with the issues of building a project organization while developing solutions and expanding organization and facilities.
Net Sales : The Sler Business slightly increased, the End-User Business decreased and the Service-Providing Business increased. Overall results remained at the same level as the previous fiscal year, because orders received did not increase as anticipated while we focused on building an organization to respond to highly-difficult projects.
Operating Profit : Increased because of improved profitability in the End-User and other Sler Business, despite some unprofitable highly-difficult projects.
Net Profit : Increased as a result of recording a gain on sale of investment securities.

| (Millions of yen) | FY Mar.2025
(Actual) | FY Mar.2026
(Actual) | YoY | (Reference)
Achievement Rate
toward Forecasts |
| --- | --- | --- | --- | --- |
| Net sales | 18,351 | 18,498 | +0.8% | 94.9% |
| Operating profit | 1,380 | 1,558 | +12.9% | 89.1% |
| Margin | 7.5% | 8.4% | | |
| Ordinary profit | 1,393 | 1,581 | +13.5% | 89.9% |
| Margin | 7.6% | 8.5% | | |
| Profit attributable to owners of parent | 1,261 | 1,564 | +24.0% | 128.2% |
| Margin | 6.9% | 8.5% | | |

CUBE SYSTEM

1 - 2 | Trends in Transition by Accounting Period

Net sales increased by 123 million yen compared to the previous quarter. The operating profit margin remained steady.

CUBE SYSTEM

1 - 3 | Factors Leading to Changes in Operating Profit

Positive Factors : Profitability improved in the digital domain of the End-User Business, the SI Business domain of the Sler Business and at overseas subsidiaries, while personnel expenses decreased resulting from a change in the discount rate applied to retirement benefit obligations.
Negative Factors : Unprofitable projects increased due to efforts to build an organization and ensure quality for some highly-difficult projects. In addition, development organization and facilities were expanded through the establishment of new development bases (Shinagawa Innovation Hub), and investments were made in R&D aimed at creating new businesses and promoting the internal deployment of new technologies.

CUBE SYSTEM

1 - 4 | Trends in Net Sales by Business Model

Digital Business
: Grew steadily in consulting and advanced technology-related projects, including AI.
SI Business
: Increased driven by the expansion of modernization projects.
System Enhancement Business
: Decreased due to the impact of some unprofitable projects and shifting to the Digital and the SI Business area.

CUBE SYSTEM

1 - 5 | Trends in Net Sales by Industry

Finance
: Decreased due to a decline in projects for megabank, the withdrawal from low-profit projects and the occurrence of unprofitable projects.
Distribution
: Slightly decreased owing to a reduction in the scale of some large-scale projects, despite an expansion in projects for GMS.
Government agencies
: Increased significantly in projects for the central government agencies and administrative agencies.
Transportation and Telecommunication
: Decreased in projects for logistics companies and telecommunications carriers.
Manufacturing
: Increased through the expansion of projects for automobile manufacturer and alcoholic beverage companies.
Others
: Increased in projects for energy-related and education-related industries.

FY Mar. 2025

FY Mar. 2026

CUBE SYSTEM

1 - 6 | Trends in Net Sales by Business Style

Sler Business
: Remained stable due to the reduction of individual client projects, despite an expansionary trend in major customers.
End-User Business
: Decreased, despite expanded derivative development for existing distribution customers, due to the termination of other projects.
Service-Providing Business
: Increased because of growth in orders for services utilizing cloud technology.

CUBE SYSTEM 10

1 - 7 | Index Per Employee

| (Persons) | Number of Employees | | (Thousands of yen) | Net Sales Per Employee | | (Thousands of yen) | Operating Profit Per Employee *
Calculated based on the number of domestic employees as of the end of March. |
| --- | --- | --- | --- | --- | --- | --- | --- |
| | Number of domestic employees
Number of employees in overseas subsidiaries | | 30,000 | *Calculated based on the number of domestic employees as of the end of March. | | | |
| 1,200 | | | | | | 2,500 | |
| 800 | 886 | 918 | 938
(+20) | 25,000 | | 2,075 | 1,781 |
| 600 | 146 | 143 | 148
(+5) | 24,353 | 23,679 | 23,415
(-263) | 1,972
(+191) |
| 400 | 740 | 775 | 790
(+15) | FY Mar. | FY Mar. | FY Mar. | FY Mar. |
| 200 | | | | 2024 | 2025 | 2026 | 2024 |
| 0 | As of Mar. 31, | As of Mar. 31, | As of Mar. 31, | | | | |
| | 2024 | 2025 | 2026 | | | | |

CUBE SYSTEM

CUBE SYSTEM 12

1 - 8 | Trends in Total Equity and ROE

We continuously target an ROE of 14% or higher by enhancing capital efficiency and profit margin.

(Millions of yen) Total equity (left axis) — ROE (right axis) (%)
12,000
9,000
6,000
3,000
0
As of Mar. 31, 2017
As of Mar. 31, 2018
As of Mar. 31, 2019
As of Mar. 31, 2020
As of Mar. 31, 2021
As of Mar. 31, 2022
As of Mar. 31, 2023
As of Mar. 31, 2024

(%) 20
15
10
5
0

1 - 9 Trends in Number of Shareholders and Market Cap

CUBE SYSTEM

1-10 | Full-Year Progress(Business Style/High-Priority Measures)

Sler Business	End-User Business	Service-Providing Business
Stable profit growth and achievement of one-stop service	Acquiring new customers and expanding the scale of sales	Creating business through co-creation with solution vendors
Modernization projects grew as planned.
Through promotion of collaboration with system integrators, modernization lift projects* have proceeded smoothly as originally planned.
*Restructuring existing systems and applications to the latest technologies.	Continuing to strengthen sales activities to acquire candidate of business target.
The number of new customers fell short of expectations, despite strengthening proposal and sales capabilities while promoting new customer acquisition. Going forward, we are to expand into the consulting field and reinforce our sales platform.	Progress in Sler collaboration utilizing highly skilled human resources.
Acquired highly skilled and highly profitable projects by utilizing the know-how cultivated through promoting collaboration with vendor companies.
The acquisition of new partners has also progressed steadily.
Promoting response to the establishment of one-stop services.
We have steadily advanced our business model transformation toward establishing a one-stop service that delivers end-to-end solutions from upstream to downstream phases.
We are to continue to strengthen these initiatives.	Expanding scale and improving profitability in existing areas.
Profitability grew significantly because of the expansion of projects through value-added proposals to existing customers and improved productivity.	Continuing to adapt to changes in the market.
In addition to expertise in OCVS* implementation and operations, we provide solution services that address system migration needs and multi-cloud adoption, both of which are key trends in the cloud market.
*Oracle Cloud VMware Solution

CUBE SYSTEM

1-10 | Full-Year Progress (Business Style/High-Priority Measures)

Research investment

Acceleration from the research phase to commercialization

Performance improvement of H•CUBiC.
Introduced to customer departments and launched full-scale services in April 2026.
H•CUBiC Service concept to support human capital management.

Promoting the development of new solutions.
Development of AI automated ordering-related solutions has progressed steadily, and the service was launched in May 2026.

Human capital

Enriched training and strengthened retention measures

Encouraging employees to autonomous learning and strengthening support.
Improved learning quality was achieved through a review of training timing and content aligned with the talent portfolio.

New graduate hiring produced positive results, but stronger retention measures are needed.
We continued to hire new graduates, with 70 in FY2025 and 61 in FY2026.
Amid rising workforce mobility, we plan to enhance retention measures to reduce employee turnover and support employee motivation and growth.

Reinforcement of quality

Issues in strengthening development organization and risk management

Process improvement through systematization of risk assessment.
Since FY2024, we have been improving the risk assessment process by strengthening QMS and CS improvement activities.

Issues in the development system for highly-difficult projects.
In highly-difficult projects, we are managing based on a risk detection and prevention process. However, further enhancement of the organizational structure is required.
We are to take additional measures with a view to improving quality over the medium to long term.

Development organization and facilities

Steady progress in development environment and the practical application of productivity improvement

Opened a development office with a capacity of 400.
In September 2025, we opened the Shinagawa Innovation Hub to create an environment conducive to innovation.

AI-Powered innovation in production technology.
Toward the standardization of AI use in system development, we are verifying the use of code-generation AI through improvements to internal operations.

CUBE SYSTEM

FY March 2027

2 Earnings Outlook

Overview of Earnings Outlook
Outlook in Net Sales by Business Style
Orders Received and Order Backlog
Trends in Dividends and Dividend Payout Ratio

2 - 1 | Overview of Earnings Outlook

Business Environment : IT investment demand is still expected to remain steady. Under the trend of increasing demand of in-house and DX system development, in addition to requirement for cybersecurity, the skills required for IT engineers are becoming even more sophisticated.
Net Sales : We are to work on expanding the scale of projects and acquiring new ones while developing employees' capabilities and making closer collaboration with system integrators and cloud vendors. Furthermore, we have established a System Consulting Office, aiming to expand the End-User Business. In addition, we will promote the commercialization of in-house developed solutions to expand our business.
Operating Profit : We are to improve profitability and quality through operational reform and enhancement of productivity, led by the AI Promotion Office, the newly established in Production Engineering Division.
Net Profit : A decline is expected, reflecting a decrease in gain on sale of investment securities.

| (Millions of yen) | FY Mar 2027
(Earning Outlook) | FY Mar. 2026
(Actual) | YoY | YoY |
| --- | --- | --- | --- | --- |
| Net sales | 20,000 | 18,498 | +1,501 | +8.1% |
| Operating profit | 1,800 | 1,558 | +241 | +15.5% |
| Margin | 9.0% | 8.4% | | |
| Ordinary profit | 1,810 | 1,581 | +228 | +14.4% |
| Margin | 9.1% | 8.5% | | |
| Profit attributable to owners of parent | 1,500 | 1,564 | -64 | -4.1% |
| Margin | 7.5% | 8.5% | | |

CUBE SYSTEM

2 - 1 | Overview of Earnings Outlook

CUBE SYSTEM 18

2 - 2 | Outlook in Net Sales by Business Style

Sler Business

: Receiving orders for large-scale projects, establishing a development organization and facilities.
: Promoting one-stop services that delivers end-to-end solutions from upstream to downstream phases.
: Improvement of technological capabilities through the shift back to Japanese contractors from overseas.
: Promoting operational reform and enhancement of productivity through the utilization of AI-technology, led by the AI Promotion Office in Production Engineering Division.

End-User Business

: Accelerating customer acquisition in the consulting business field by establishing a new System Consulting Office.
: Acquiring new customers by strengthening sales activities.
: Expansion of support areas for existing customers.
: Building a customer base that will serve as a core growth driver in the future.

Service-Providing Business

: Commercialization of in-house developed solutions services.
: Market expansion through collaboration with cloud vendors and solution vendors.

CUBE SYSTEM

2 - 3 | Orders Received and Order Backlog

Orders received increased by 61 million yen and order backlog increased by 56 million yen.

CUBE SYSTEM 20

2 - 4 | Trends in Dividends and Dividend Payout Ratio

With the aim of further returning profits to shareholders, we have set the planned amount of dividends for the fiscal year ending March 31, 2027, at 46 yen per annum, with a target consolidated dividend payout ratio of 50%.

Trends in Dividends

*Regarding the dividends per share for the fiscal year ending March 31, 2026, please refer to the press release dated May 7, 2026, titled "Notice of Re-Resolution of Dividend (Increase in Dividend)".

Trends in Dividend Payout Ratio

(%)
Dividend payout ratio(left axis)
Dividend on equity ratio(right axis)
(%)
0
FY Mar. 2024
FY Mar. 2025
FY Mar. 2026
FY Mar. 2027
(Planned)

CUBE SYSTEM

3 Appendix

Five Year Summary
Trends in Transition by Accounting Period
Summary of Consolidated Balance Sheets and Consolidated Statements of Cash Flows
Trends in Net Sales and Operating Profit
Outlook in Net Sales and Operating Profit
Trends in Orders Received and Order Backlog
Other Performance Indicators
Corporate Information and History

3 - 1 | Five Year Summary

	FY Mar. 2022	FY Mar. 2023	FY Mar. 2024	FY Mar. 2025	FY Mar. 2026
Net sales
(Millions of yen)	16,099	16,325	18,021	18,351	18,498
Cost of sales
(Millions of yen)	12,649	12,775	14,099	14,403	14,201
Gross profit
(Millions of yen)	3,450	3,570	3,922	3,947	4,296
Gross margin (%)	21.4	21.9	21.8	21.5	23.2
Selling, general and administrative expenses
(Millions of yen)	2,032	2,117	2,386	2,566	2,738
Operating profit
(Millions of yen)	1,417	1,452	1,536	1,380	1,558
Operating margin (%)	8.8	8.9	8.5	7.5	8.4
Ordinary profit
(Millions of yen)	1,432	1,480	1,590	1,393	1,581
Ordinary margin (%)	8.9	9.1	8.8	7.6	8.5
Profit attributable to owners of parent
(Millions of yen)	944	989	1,067	1,261	1,564
Profit margin attributable to owners of parent (%)	5.9	6.1	5.9	6.9	8.5

CUBE SYSTEM 23

3 - 2 | Trends in Transition by Accounting Period

| | 1Q FY
Mar. 2024 | 2Q FY
Mar. 2024 | 3Q FY
Mar. 2024 | 4Q FY
Mar. 2024 | 1Q FY
Mar. 2025 | 2Q FY
Mar. 2025 | 3Q FY
Mar. 2025 | 4Q FY
Mar. 2025 | 1Q FY
Mar. 2026 | 2Q FY
Mar. 2026 | 3Q FY
Mar. 2026 | 4Q FY
Mar. 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Net sales
(Millions of yen) | 4,376 | 4,638 | 4,550 | 4,455 | 4,411 | 4,610 | 4,630 | 4,699 | 4,546 | 4,596 | 4,616 | 4,739 |
| Cost of sales
(Millions of yen) | 3,438 | 3,616 | 3,575 | 3,468 | 3,525 | 3,627 | 3,615 | 3,635 | 3,425 | 3,538 | 3,533 | 3,704 |
| Gross profit
(Millions of yen) | 938 | 1,021 | 974 | 987 | 886 | 983 | 1,014 | 1,063 | 1,120 | 1,058 | 1,083 | 1,034 |
| Gross margin (%) | 21.4 | 22.0 | 21.4 | 22.2 | 20.1 | 21.3 | 21.9 | 22.6 | 24.6 | 23.0 | 23.5 | 21.8 |
| Selling, general and administrative expenses
(Millions of yen) | 568 | 597 | 606 | 613 | 665 | 670 | 657 | 572 | 717 | 730 | 677 | 613 |
| Operating profit
(Millions of yen) | 369 | 424 | 367 | 374 | 220 | 312 | 356 | 490 | 402 | 327 | 406 | 421 |
| Operating margin (%) | 8.5 | 9.1 | 8.1 | 8.4 | 5.0 | 6.8 | 7.7 | 10.4 | 8.9 | 7.1 | 8.8 | 8.9 |
| Ordinary profit
(Millions of yen) | 371 | 416 | 380 | 421 | 226 | 301 | 365 | 499 | 412 | 326 | 421 | 422 |
| Ordinary margin (%) | 8.5 | 9.0 | 8.4 | 9.5 | 5.1 | 6.5 | 7.9 | 10.6 | 9.1 | 7.1 | 9.1 | 8.9 |
| Profit attributable to owners of parent
(Millions of yen) | 232 | 268 | 257 | 308 | 157 | 504 | 242 | 356 | 200 | 354 | 522 | 487 |
| Profit margin attributable to owners of parent (%) | 5.3 | 5.8 | 5.7 | 6.9 | 3.6 | 10.9 | 5.2 | 7.6 | 4.4 | 7.7 | 11.3 | 10.3 |

CUBE SYSTEM 24

3 - 3 | Summary of Consolidated Balance Sheets and Consolidated Statements of Cash Flows

(Unit: millions of yen)

Consolidated Balance Sheets	As of Mar. 31, 2025	As of Mar. 31, 2026	Increase/Decrease	Remarks
Current assets	9,806	10,896	+1,089	Increase in cash and deposits, and accounts receivable – trade Decrease in contract assets
Non-current assets	4,560	4,005	-554	Sale of investment securities
Total assets	14,366	14,901	+535
Current liabilities	2,387	2,736	+349	Increase in income taxes payable and provision for loss on orders received
Non-current liabilities	1,104	759	-344	Decrease in deferred tax liabilities
Total liabilities	3,491	3,496	+5
Total shareholder's equity	9,733	10,775	+1,042	Increase in retained earnings
Total accumulated other comprehensive income	1,141	629	-512
Non-controlling interests	-	-	-
Total net assets	10,874	11,404	+530

(Unit: millions of yen)

Consolidated Statements of Cash Flows	FY Mar. 2025	FY Mar. 2026	Increase/Decrease	Remarks
Cash flows from operating activities	255	767	+511
Cash flows from investing activities	-68	371	+440	Proceeds from sale of investment securities
Cash flows from financing activities	-780	-521	+258	Dividends paid
Effect of exchange rate changes on cash and cash equivalents	-8	-4	+4
Net increase (decrease) in cash and cash equivalents	-601	612	+1,214
Cash and cash equivalents at beginning of period	6,815	6,213	-601
Cash and cash equivalents at end of period	6,213	6,826	+612

CUBE SYSTEM 25

3 - 4 | Trends in Net Sales and Operating Profit

	FY Mar. 2025	FY Mar. 2026		FY Mar. 2025	FY Mar. 2026		FY Mar. 2025	FY Mar. 2026
	Net sales (Millions of yen)	Net sales (Millions of yen)	Composition (%)	YoY (%)	Operating profit (Millions of yen)	Operating profit (Millions of yen)	Operating margin (%)	Operating margin (%)
Digital Business	808	1,315	7.1	+62.7	15	117	+675.7	1.9
SI Business	6,239	7,731	41.8	+23.9	497	711	+42.9	8.0
System Enhancement Business	11,303	9,451	51.1	-16.4	867	729	-16.0	7.7
Finance	6,062	5,771	31.2	-4.8	484	311	-35.7	8.0
Distribution	3,025	3,014	16.3	-0.4	172	368	+114.2	5.7
Government agencies	1,937	2,432	13.1	+25.5	221	191	-13.5	11.4
Transportation and Telecommunication	2,306	2,030	11.0	-11.9	284	315	+11.1	12.3
Manufacturing	1,808	1,990	10.8	+10.1	133	146	+10.2	7.4
Others	3,211	3,257	17.6	+1.5	85	224	+161.4	2.7
Sler Business	13,885	14,028	75.8	+1.0	1,045	998	-4.5	7.5
End-User Business	3,662	3,473	18.8	-5.2	283	565	+99.2	7.8
Service-Providing Business	803	996	5.4	+24.0	51	-5	-	6.4
Total	18,351	18,498	100.0	+0.8	1,380	1,558	+12.9	7.5

CUBE SYSTEM

3 - 5 | Outlook in Net Sales and Operating Profit

	FY Mar. 2026	FY Mar. 2027	FY Mar. 2026	FY Mar. 2027	FY Mar. 2026	FY Mar. 2027
	Net sales
(Millions of yen)	Net sales
(Outlook)
(Millions of yen)	Operating profit
(Millions of yen)	Operating profit
(Outlook)
(Millions of yen)	Operating margin
(%)	Operating margin
(Outlook)
(%)
Digital Business	1,315	1,300	117	120	9.0	9.2
SI Business	7,731	8,500	711	800	9.2	9.4
System Enhancement Business	9,451	10,200	729	880	7.7	8.6
Finance	5,771	5,500	311	450	5.4	8.2
Distribution	3,014	2,800	368	370	12.2	13.2
Government agencies	2,432	2,200	191	180	7.9	8.2
Transportation and Telecommunication	2,030	2,400	315	300	15.5	12.5
Manufacturing	1,990	2,300	146	200	7.4	8.7
Others	3,257	4,800	224	300	6.9	6.3
Sler Business	14,028	14,500	998	1,170	7.1	8.1
End-User Business	3,473	4,000	565	600	16.3	15.0
Service-Providing Business	996	1,500	-5	30	-0.6	2.0
Total	18,498	20,000	1,558	1,800	8.4	9.0

CUBE SYSTEM

3 - 6 | Trends in Orders Received and Order Backlog

	FY Mar. 2025	FY Mar. 2026
	Orders received (Millions of yen)	Orders received (Millions of yen)	Increase/Decrease (Millions of yen)	YoY (%)
Digital Business	930	1,307	+376	+40.5
SI Business	6,522	7,874	+1,352	+20.7
System Enhancement Business	11,040	9,372	-1,667	-15.1
Finance	6,023	5,710	-313	-5.2
Distribution	2,987	2,946	-40	-1.4
Government agencies	2,011	2,467	+456	+22.7
Transportation and Telecommunication	2,230	2,040	-190	-8.5
Manufacturing	1,865	2,035	+170	+9.1
Others	3,374	3,354	-20	-0.6
Sler Business	13,578	14,048	+431	+3.2
End-User Business	3,931	3,480	-264	-7.1
Service-Providing Business	983	1,026	-104	-9.3
Total	18,493	18,555	+61	+0.3

As of Mar. 31, 2025	As of Mar. 31, 2026
Order backlog (Millions of yen)	Order backlog (Millions of yen)
347	339
1,622	1,765
2,819	2,740
1,511	1,450
770	701
557	593
508	518
462	507
978	1,075
3,013	3,033
1,361	1,368
414	444
4,789	4,846

CUBE SYSTEM 28

3 - 7 | Other Performance Indicators

Total Assets

Net Assets/Equity Ratio

Net Assets per Share

Earnings per Share

CUBE SYSTEM 29

3 - 7 | Other Performance Indicators

Share Price

Market Cap

Price-to-Book Ratio (PBR)

Price-to-Earnings Ratio (PER)

CUBE SYSTEM

3 - 8 | Corporate Information and History

Corporate Information		History
Company name	CUBE SYSTEM INC.	July 1972	Customer Engineers Co., Ltd. founded
Established	July 5, 1972	April 1985	Osaka Sales Office established now West Japan Solution Div.
Head office	Osaki Wiz Tower, 2-11-1 Osaki, Shinagawa-ku, Tokyo	October 1990	Changed the company name to "CUBE SYSTEM INC."
Share capital	1.4 billion yen	October 2002	Listed on Jasdaq (OTC)
Representative	Representative Director Masahiro Nakanishi	March 2014	Designated to the First Section of the Tokyo Stock Exchange
Securities market	Tokyo Stock Exchange Prime Market	May 2019	Nagoya Office established
Net sales	18.4 billion yen (FY March 2026 consolidated)	April 2022	Transferred to the Prime Market of the Tokyo Stock Exchange
Total number of employees	988 (as of April 1, 2026 consolidated)	December 2022	Concluded a capital and business alliance agreement with Nomura Research Institute, Ltd.
Company website	https://www.cubesystem.co.jp/en/	September 2023	Fukuoka Office established
		September 2025	Shinagawa Innovation Hub (S.I.H) established

CUBE SYSTEM

https://www.cubesystem.co.jp/en/

The earnings outlook and other forward-looking statements provided in this material are based on the information currently available to the Company and are subject to potential risks and uncertainties.

Please understand that there is a large possibility that actual results may differ significantly from the outlook presented herein due to the impact of various external factors.

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.

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CUBE SYSTEM INC. — Investor Presentation 2026

13318_rns_2026-05-29_fa7d034e-ad2d-4c23-b8b4-eddaf148bd89.pdf

Supplementary Materials for Financial Results

Executive Summary (FY March 2026)

CONTENTS

1 Overview of Financial Results

1 - 1 | Overview of Consolidated Statements of Income

1 - 2 | Trends in Transition by Accounting Period

1 - 3 | Factors Leading to Changes in Operating Profit

1 - 4 | Trends in Net Sales by Business Model

1 - 5 | Trends in Net Sales by Industry

1 - 6 | Trends in Net Sales by Business Style

1 - 7 | Index Per Employee

1 - 8 | Trends in Total Equity and ROE

1 - 9 Trends in Number of Shareholders and Market Cap

Research investment

Acceleration from the research phase to commercialization

Human capital

Enriched training and strengthened retention measures

Reinforcement of quality

Issues in strengthening development organization and risk management

Development organization and facilities

Steady progress in development environment and the practical application of productivity improvement

2 Earnings Outlook

2 - 1 | Overview of Earnings Outlook

2 - 1 | Overview of Earnings Outlook

2 - 2 | Outlook in Net Sales by Business Style

Sler Business

End-User Business

Service-Providing Business

2 - 3 | Orders Received and Order Backlog

2 - 4 | Trends in Dividends and Dividend Payout Ratio

3 Appendix

3 - 1 | Five Year Summary

3 - 4 | Trends in Net Sales and Operating Profit

3 - 6 | Trends in Orders Received and Order Backlog

3 - 7 | Other Performance Indicators

3 - 7 | Other Performance Indicators

3 - 8 | Corporate Information and History

CUBE SYSTEM

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