Notice on Differences Between Full-Year Consolidated Earnings Forecast and Actual Results for the Fiscal Year Ended September 2026 and Dividend of Surplus (Year-End Dividend)

Differences Between Forecasts and Actual Results

Differences between the full-year consolidated earnings forecasts and actual results for the fiscal year ended September 2026 were disclosed. Net sales exceeded the previous forecast, totaling 23,548 million yen; operating income was 1,926 million yen; ordinary income was 1,857 million yen; and net income was 1,128 million yen. The main drivers were strong performance in NB and PB products, including character-decorated hair-related cosmetic accessories, expansion of stores carrying the company’s own nail brand, and increased OEM orders.

Dividend Policy and Year-End Dividend

The record date for the year-end dividend is September 30, 2026. The year-end dividend is 18.50 yen per share, with a total dividend amount of 233,791 thousand yen. The annual dividend will be 35 yen (interim dividend of 16.5 yen has already been paid; year-end dividend of 18.5 yen), funded from retained earnings. Payment date is 2026-12-08. The company will continue to pursue stable shareholder returns while securing internal reserves.