ACSL Ltd. (ACSL) hereby announces that it has revised consolidated earnings forecast of financial results for the fiscal year ending December 31, 2025 (January 1, 2025 to December 31, 2025), which was announced on August 6, 2025 based on recent trends in its business performance as follows.

１．Amendment to Consolidated Earnings Forecast of Financial Results for the Fiscal Year Ending December 31, 2025 (January 1, 2025 to December 31, 2025)
Please refer to the timely disclosure below for details of the amendment.

２．Reasons for Amendment to Consolidated Earnings Forecast
Sales in Japan have been favorable, including a large order from the Defense Equipment Agency (announced on March 17, 2025). And in the U.S. market, demand remains strong, including an order from Almo Corporation DBA Exertis Almo (Exertis Almo) for 400 units of the small aerial photography drone “SOTEN” (announced on November 4, 2025). However, for U.S. sales, delays in delivery and acceptance at the local site are expected to push revenue recognition into the next fiscal period, resulting in a forecast below the previously announced estimate.
Although gross profit will decline due to the delay in revenue recognition for U.S. operations, selling, general and administrative expenses will be controlled by maintaining the cost structure while implementing strict profitability management and reviewing cost-effectiveness. As a result, operating income, ordinary income, and net income attributable to owners of the parent are expected to remain at the levels of the previously announced forecast.

(Attention) The amendment to consolidated earnings forecasts is based on information available as of the date of publication of this document and is not intended as a promise by ACSL to achieve them. Actual results may differ materially due to a variety of factors in the future.

Please click here for the timely disclosure