Premium Water Holdings,Inc. Financial Summary for the Second Quarter (Interim) of Fiscal Year Ending March 2027 [IFRS] (Consolidated)

Summary of Performance

During this interim period, both revenue and profit increased year-over-year. Revenue amounted to approximately 42,439.2 million yen, operating income was approximately 700.2 million yen, profit before tax was approximately 694.7 million yen, and net income attributable to owners of parent for the interim was approximately 471.5 million yen. While elevated costs for raw materials, personnel and promotions pressured profits, cost containment measures continued, including maintaining production facility utilization rates, optimizing logistics to control manufacturing costs, and stabilizing delivery expenses. Customer acquisition initiatives such as demonstration sales, telemarketing and web marketing expanded the customer base to 1,860,000 cases.

Financial Position, Dividends and Capital Policy

Assets totaled 137,098 million yen, liabilities 102,107 million yen, and net assets 34,990 million yen. Cash and cash equivalents decreased to 34,617 million yen due to share buybacks and dividend payments. Dividends in the fiscal year ended March 2026 were 50 yen at the end of the second quarter and 60 yen at the end of the fourth quarter, totaling 115 yen; for the fiscal year ending March 2027, dividends are expected to be 60 yen at the end of the second quarter and 60 yen at the end of the third quarter, for a full-year total of 120 yen. Plans to conduct share buybacks remain in place, demonstrating a commitment to shareholder returns.