Notice on Revision of Full-Year Earnings Guidance and Dividend Forecast (Dividend Increase)

Regarding Revision of Earnings Guidance

The full-year earnings guidance for the fiscal year ending August 2026 has been revised upward to net sales of 30,000 million yen (+1.7% vs. previous forecast), operating income of 6,300 million yen (+3.3%), ordinary income of 6,450 million yen (+2.4%), and net income attributable to owners of parent of 4,288 million yen (+4.1%). This revision reflects actual results announced in the second quarter financial summary exceeding expectations, supported by expansion in e-commerce and entertainment (IP) businesses, as well as strong sales of eco-products and lifestyle products. While risks such as yen depreciation, rising crude oil prices, and logistics disruptions due to heightened tensions in the Middle East exist, the impact is expected to be limited due to currency hedging and inventory build-up.

Regarding Revision of Dividend Forecast

Based on the upward revision of earnings guidance and in line with the policy to maintain a dividend payout ratio of over 40%, it has been decided to increase the annual dividend from the previous forecast of 30 yen to 31 yen per share. This results in a second-quarter-end dividend of 31 yen and a year-end dividend of 31 yen, totaling 62 yen annually. Note that a 2-for-1 stock split was implemented on September 1, 2025, and the dividend amounts are stated post-split.