Notice on Recording of Extraordinary Loss from Sale of Fixed Assets and Revision of the Second Quarter (Interim) and Full-Year Earnings Forecast for the Fiscal Year Ending March 2027

Summary of Earnings Forecast Revisions

This notice informs of the recording of extraordinary losses from the sale of fixed assets based on the board of directors meeting held on August 6, 2026, and the revision of the interim (second quarter) and full-year earnings forecasts for the fiscal year ending March 2027. The sale is expected to record an extraordinary loss of about 1.157 billion yen in the interim consolidated cumulative period, which is the main reason for downwards revision of the forecast. Interim forecast: net sales 6,700 million yen, operating income 800 million yen, ordinary income 1,020 million yen, net income attributable to parent-company shareholders -285 million yen, earnings per share -31.86 yen. Full-year forecast revised to net sales 14,000 million yen, operating income 1,820 million yen, ordinary income 2,120 million yen, net income 670 million yen, earnings per share 74.89 yen. The policy to calculate dividends excluding the proposed 83 yen remains unchanged.

Financial Impact and Outlook

The occurrence of extraordinary losses is expected to significantly suppress the full-year earnings level. Details of the fixed asset disposal are withheld from disclosure to the buyer