Financial Summary for the First Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated)

Overview of Business Results

In the first quarter of the fiscal year ending September 2026, net sales amounted to 34,410 million yen (up 45.4% YoY), operating income was 5,662 million yen (up 53.9% YoY), ordinary income was 5,651 million yen (up 48.2% YoY), and net income attributable to owners of parent was 3,945 million yen (up 66.1% YoY). By segment, the Direct Marketing segment achieved net sales of 12,920 million yen (up 44.6% YoY) and ordinary income of 3,784 million yen (up 34.2% YoY); the Professional segment recorded net sales of 7,595 million yen (up 13.5% YoY) and ordinary income of 2,163 million yen (up 58.6% YoY); the Retail Store segment posted net sales of 11,888 million yen (up 75.7% YoY) and ordinary income of 2,142 million yen (up 62.6% YoY), all showing solid performance. The Global segment recorded net sales of 377 million yen (down 0.8% YoY) and an ordinary loss of 106 million yen. Other segments also grew with net sales of 1,628 million yen (up 84.5% YoY).

Overview of Financial Position and Future Outlook

Total assets stood at 91,160 million yen, an increase of 15,960 million yen from the end of the previous consolidated fiscal year, and net assets rose by 2,833 million yen to 53,833 million yen. Meanwhile, the equity ratio declined from 67.8% to 59.0%, due to an increase in liabilities (short-term borrowings increased by 4,000 million yen, long-term borrowings by 3,835 million yen). The full acquisition of Kirala Co., Ltd. in October 2025 and its inclusion in the consolidation scope led to the recognition of goodwill amounting to 1,443 million yen. The full-year earnings guidance has been revised; for details, please refer to separate disclosed materials.