Differences Between Consolidated Forecast and Actual Results for FY Ending March 2027 Q2 and Revision of Full-Year Consolidated Forecast

Differences and Revisions to Forecasts

Differences between consolidated forecasts and actual results for Q2 of the fiscal year ending March 2027 were disclosed. Net sales are expected to be lower due to delays in new store openings. Conversely, operating income, ordinary income, and net income attributable to owners of the parent for the interim period were revised upward because labor and equipment costs associated with the delayed openings have not been incurred, specialist hiring plans were not fully realized, and increases in utilities and freight costs were lower than anticipated. The full-year forecast reflects reduced net sales due to delayed company-operated store openings while profit items are revised upward reflecting cost reviews.

Outlook and Points to Note

The full-year consolidated forecast assumes existing stores will perform as planned but reduces net sales to reflect delays in new store openings. Future performance may be impacted by store opening progress, the effects of cost reductions, and external factors such as exchange rate movements. The document does not specify concrete future strategies or capital allocation policies.