United & Collective Co., Ltd. Financial Summary for the Second Quarter (Interim)

Summary of Results

United & Collective operates a single segment of restaurant operations and recorded revenue of 3,327,015 thousand yen in the second quarter. While revenue was marginally higher year-over-year, the company recorded an operating loss of 53,922 thousand yen, an ordinary loss of 77,152 thousand yen, and an interim net loss of 122,399 thousand yen, returning to a deficit. Total assets stood at 3,547,411 thousand yen and the equity ratio declined to 7.7%. The primary reasons include cost pressures from higher raw material and labor costs and, despite ongoing measures to stimulate customer visits, the company has not achieved profitability. The full-year forecast has been revised, with revenue expected at approximately 6,550 million yen, but net income is projected to be in the red.

Capital Policy, Dividend Status and Outlook

In the financial summary, the dividend forecast is listed as TBD, and no announcement has been made regarding dividend payments sourced from capital surplus or future dividend policy. A portion of dividends on Class A preferred shares announced previously has been paid, reducing capital surplus. Going forward, achieving full-year profitability will depend on business restructuring, cost reductions, and the effectiveness of initiatives to drive customer visits.