Notice Regarding Upward Revision of Full-Year Earnings Guidance for the Fiscal Year Ending March 2026 and Revision of Dividend Forecast (Increase)

Overview of Earnings Guidance Revision

The full-year consolidated earnings guidance for the fiscal year ending March 2026 has been revised upward. Net sales are expected to be JPY 24,300 million (1.3% increase from previous forecast), operating income JPY 6,400 million (6.7% increase), and net income attributable to owners of parent JPY 4,800 million (9.1% increase), all exceeding the previous forecast. Non-consolidated earnings guidance has also been revised to net sales of JPY 23,800 million, ordinary income of JPY 5,850 million, and net income of JPY 4,400 million. The main reasons for the revision are strong performance in the third quarter and tax incentives, and full-year results are expected to consecutively achieve record highs in both sales and profits.

Revision of Dividend Forecast and Shareholder Return Policy

The year-end dividend forecast for the fiscal year ending March 2026 has been increased by JPY 4 to JPY 26 per share (equivalent to JPY 130 before the stock split). Only the year-end dividend is announced, with a basic medium- to long-term policy of progressive dividends and a consolidated payout ratio above 50%. Taking into consideration the earnings outlook and financial condition comprehensively, the company intends to strengthen returns to shareholders. Please note that a five-for-one stock split of common shares was implemented on January 1, 2026.