Notice Regarding Revision (Upward Revision) of Consolidated Earnings Forecast for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027

Starseeds Co., Ltd. (Headquarters: Minato-ku, Tokyo; President and Representative Director: Masanori Suzuki; Tokyo Stock Exchange Standard Market, Code: 3083; hereinafter 'the Company') hereby announces that at a Board of Directors meeting held on June 3, 2026, based on recent business performance trends, it has decided to revise the consolidated earnings forecast for the second quarter (interim period) of the fiscal year ending February 2027 (March 1, 2026 – February 28, 2027), which was previously announced on April 17, 2026, as follows.

1. Regarding the Revision of Consolidated Earnings Forecast

Revision of consolidated earnings forecast figures for the second quarter (interim period) of the fiscal year ending February 2027 (March 1, 2026 – August 31, 2026)

2. Reason for Revision

Regarding the performance of the Company group for the cumulative second quarter period, after considering the situation of each segment, both revenue and profit at each level are expected to exceed the initial forecasts; therefore, the earnings forecast has been revised upward.

The situation by segment is as follows.

The apparel business is progressing generally as planned. The grid-scale storage battery business, in light of recent order and sales conditions, is expected to perform strongly, exceeding initial assumptions. Regarding the GPU server business, orders for server sales have been secured significantly ahead of the initial plan, and revenue recognition associated with this is expected.

As a result, the performance for the cumulative second quarter period is expected to exceed the initial forecast. Furthermore, due to these factors, the smoothing of quarterly revenue, profit recognition, and cash flow, which were issues in the previous fiscal year, are progressing favorably.

3. Regarding Full-Year Earnings Forecast

The full-year earnings forecast for the fiscal year ending February 2027 remains unchanged at this time.

This is because, while the current order environment for the grid-scale storage battery business and GPU server business is firm, the initial forecast is being maintained at this point, taking into account the possibility of flexibly implementing investments in human resources, information systems, and new businesses to accelerate growth.

The progress rate for the first half is exceeding expectations, and if a revision is deemed necessary based on future performance trends, it will be disclosed promptly.

(Note) The above earnings forecasts are based on information available at the current time, and actual results may differ from the forecast figures due to various factors in the future.

Contact

Starseeds Co., Ltd.

General Manager of Administration Division, Jiro Takeya

TEL: 03-6721-5891

E-mail: kanribu@starseeds.co.jp

URL: https://www.starseeds.co.jp