Fiscal Year Ending June 2027 Q1 Financial Summary (Non-consolidated)

Overview of Performance

Handsman Co., Ltd. recorded net sales of 9.2% higher year-over-year at 90,150 million yen in the first quarter of the fiscal year ending June 2027. Despite rising selling, general and administrative expenses, gross profit margin was lifted to 32.4%, and operating income increased more than 270% year-over-year. Ordinary income reached 4,520 million yen and quarterly net income rose to 3,100 million yen, representing substantial improvement across key indicators compared with the same period last year. Although advertising expenses increased, overall results indicate strengthened operational performance. The cumulative second-quarter and full-year forecasts remain as previously announced.

Outlook and Impact on Shareholders

The full-year earnings forecast is unchanged from the previous announcement, with net sales projected at 36,000 million yen, operating income at 1,350 million yen, and net income at 1,100 million yen. With recovery in store traffic and average spending per customer, the company aims for stable growth on an existing-store basis. The dividend outlook remains unchanged, with the year-end dividend undecided (expressed as 0 yen). Assets are on an increasing trend while liabilities are also rising, and the equity ratio is expected to remain flat or decline slightly.