Fiscal Year Ending February 2026 Financial Summary [Japanese GAAP] (Consolidated)

Overview of Financial Results

For the fiscal year ending February 2026, consolidated net sales increased to JPY 31,119 million (up 2.4% YoY). However, operating income declined to JPY 1,706 million (down 21.9% YoY), ordinary income to JPY 1,836 million (down 19.5% YoY), and net income attributable to owners of parent to JPY 1,085 million (down 26.9% YoY). While sales were solid against a backdrop of recovery in the food service industry, profit margins declined due to rising raw material costs and inflation. Impairment losses on store fixed assets amounting to JPY 194 million were recorded. The total number of stores was 198 directly managed and 20 franchised.

Outlook and Merger Information

Subject to approval at the annual shareholders meeting on May 21, 2026, a merger by absorption with Create Restaurants Holdings Inc. (CRH) is scheduled for July 1, 2026. SFP Holdings will be the absorbed company and is expected to be delisted on June 29, 2026. The merger aims to integrate holding company functions, improve the efficiency of management resources, revitalize human capital, and deepen group federation management to accelerate growth strategies. Earnings guidance for the fiscal year ending February 2027 is not disclosed due to the merger.