Financial Results for the Third Quarter Ending July 2026 (Japanese GAAP, Consolidated)

Overview of Performance

Clasicom’s Nordic lifestyle goods store and foufou segments served as the basis for the 3Q cumulative results for the fiscal year ending July 2026, with net sales of JPY 7,958 million, up 22.7% year over year; EBITDA of JPY 1,392 million (up 50.5% YoY); operating income of JPY 1,340 million (up 53.9% YoY); ordinary income of JPY 1,366 million (up 54.1% YoY); net income attributable to owners of the parent company of JPY 913 million (up 60.4% YoY), reflecting a substantial improvement in profitability. The full-year outlook remains unchanged, but the dividend forecast has been revised.

Capital Policy & Cash Flow Perspective

Maintains a robust financial position with an equity ratio of 82.7%. For the recent dividend forecast revision, please refer to the accompanying materials. Dividends will consider shareholder returns based on free cash flow (FCF), and when year-end net cash exceeds the target level, returns will be made. The current high year-end net cash level suggests a high potential for FCF-based returns going forward.