Notice Regarding the Financial Results of the Unlisted Parent Company, etc.

Overview of Financial Results for Parent Company FM Commercial Planning Co., Ltd.

As of December 31, 2025, FM Commercial Planning Co., Ltd. has capital stock of 3 million yen, and its main business is operating fitness clubs. Fujio Food Group Co., Ltd. holds 26.35% of the voting rights, with Masahiro Fujio serving concurrently as representative director. For the fiscal year ending December 2025, net sales amounted to 51,083 thousand yen; however, selling, general and administrative expenses were substantial at 77,399 thousand yen, resulting in an operating loss of 27,275 thousand yen, ordinary loss of 43,238 thousand yen, and net loss of 43,464 thousand yen. Total assets were 2,213,554 thousand yen, and total net assets were 501,763 thousand yen.

Shareholder and Executive Composition and Financial Condition

Shareholders are Hideo Fujio owning 60 shares (60.0%) and Sachiko Takai owning 40 shares (40%), total shares being 60 constituting 100%. The executives consist of two directors: Masahiro Fujio and Yukie Fujio. From a financial perspective, current liabilities are 931 thousand yen while fixed liabilities are high at 1,710,860 thousand yen, totaling liabilities of 1,711,791 thousand yen. Retained earnings stand at 498,763 thousand yen; however, due to substantial net loss this fiscal year, improving management is a future challenge.