Notice Regarding Recording of Special Profit (Gain on Sale of Investment Securities) and Revision of Earnings Guidance

Regarding the Revision of Earnings Guidance and Recording of Special Profit

Marudai Food Co., Ltd. has resolved to sell part of its 13 holdings of investment securities during February to March 2026 to reduce policy-held shares, improve capital efficiency, and strengthen its financial base. As a result, it expects to record approximately 4.6 billion yen in gain on sale of investment securities as special profit in the consolidated financial results for the fiscal year ending March 2026. Reflecting this special profit, the forecast for net income attributable to owners of parent for the fiscal year ending March 2026 has been revised upward by 63.6% from 5,500 million yen to 9,000 million yen. Meanwhile, forecasts for net sales, operating income, and ordinary income remain unchanged.

Future Outlook and Shareholder Return Policy

The gain on sale of investment securities is estimated based on stock prices as of the end of January 2026 and may fluctuate due to future stock price changes and market conditions. The company plans to promptly disclose information as appropriate when the gain is confirmed. Although there is no change to dividend forecasts accompanying this revision of earnings guidance, the company regards enhancing corporate value and shareholder returns over the medium to long term as key management issues, aiming to maintain a total return ratio of over 30%. Based on future performance and financial conditions, the company plans to consider additional shareholder return measures.