Belc CO., LTD. Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending February 2027

Summary of Performance

In the interim period of the fiscal year ending February 2027, Belc achieved higher net sales year-over-year (216,905 million yen, 102.8% of the prior year). However, due to rising raw material costs and a competitive environment, gross profit margin declined by 0.1 percentage points and selling, general and administrative expenses increased, resulting in lower operating income, ordinary income and interim net income compared with the prior year. The company expanded its store network through new openings and renovations, but securing customer traffic remains the top priority. As the report represents a single retail segment, no segment breakdown is provided.

Outlook and Impact on Shareholders

Full-year forecasts have been revised, and the company intends to improve profit margins through measures to secure customer traffic and control costs in light of ongoing price competition and cost increases. The company plans an annual dividend of 132 yen, with 66 yen paid at the end of the interim period, and the equity ratio is expected to remain stable. While capital policy may include continued new store openings and capital expenditures, external factors could continue to affect performance, so attention should be paid to future qualitative disclosures.