Interim report
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Note: This document has been translated from a part of the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail. October 14, 2026 CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd FFFFFiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll RRRRReeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee SSSSSiiiiixxxxx MMMMMooooonnnnnttttthhhhhsssss EEEEEnnnnndddddeeeeeddddd AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222266666 (((((UUUUUnnnnndddddeeeeerrrrr JJJJJaaaaapppppaaaaannnnneeeeessssseeeee GGGGGAAAAAAAAAAPPPPP))))) Company name: S Foods Inc. Listing: Tokyo Stock Exchange Securities code: 2292 URL: https://www.sfoods.co.jp Representative: Shinnosuke Murakami President and Representative Director Inquiries: Kenji Unoki Corporate Officer Supervising Administration Group Telephone: +81-798(43)1065 Scheduled date to file semi-annual securities report: October 15, 2026 Scheduled date to commence dividend payments: October 30, 2026 Preparation of supplementary material on financial results: None Holding of financial results briefing: None (Yen amounts are rounded down to millions, unless otherwise noted.) 11111..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee sssssiiiiixxxxx mmmmmooooonnnnnttttthhhhhsssss eeeeennnnndddddeeeeeddddd AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222266666 (((((fffffrrrrrooooommmmm MMMMMaaaaarrrrrccccchhhhh 11111,,,,, 22222000002222266666 tttttooooo AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222266666))))) (((((11111))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd ooooopppppeeeeerrrrraaaaatttttiiiiinnnnnggggg rrrrreeeeesssssuuuuullllltttttsssss (((((cccccuuuuummmmmuuuuulllllaaaaatttttiiiiivvvvveeeee))))) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Six months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % August 31, 2026 247,261 8.0 4,455 23.8 5,021 24.2 3,216 (22.5) August 31, 2025 229,048 4.6 3,598 36.1 4,042 16.4 4,150 241.5 Note: Comprehensive income For the six months ended August 31, 2026: ¥ 2,847 million [ (10.4) %] For the six months ended August 31, 2025: ¥ 3,179 million [ (54.4) %] Basic earnings per share Diluted earnings per share Six months ended Yen Yen August 31, 2026 101.51 - August 31, 2025 131.09 - (((((22222))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll pppppooooosssssiiiiitttttiiiiiooooonnnnn Total assets Net assets Equity-to-asset ratio As of Millions of yen Millions of yen % August 31, 2026 243,601 141,839 54.7 February 28, 2026 251,439 140,672 52.5 Reference: Equity As of August 31, 2026: ¥ 133,137 million As of February 28, 2026: ¥ 132,091 million
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22222..... CCCCCaaaaassssshhhhh dddddiiiiivvvvviiiiidddddeeeeennnnndddddsssss Annual dividends per share First quarter-end Second quarter-end Third quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Fiscal year ended - 52.00 - 52.00 104.00February 28, 2026 Fiscal year ending - 55.00February 28, 2027 Fiscal year ending February 28, 2027 (Forecast) - 55.00 110.00 Note: Revisions to the forecast of cash dividends most recently announced: None 33333..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuulllllttttt fffffooooorrrrreeeeecccccaaaaassssstttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddiiiiinnnnnggggg FFFFFeeeeebbbbbrrrrruuuuuaaaaarrrrryyyyy 2222288888,,,,, 22222000002222277777 (((((fffffrrrrrooooommmmm MMMMMaaaaarrrrrccccchhhhh 11111,,,,, 22222000002222266666 tttttooooo FFFFFeeeeebbbbbrrrrruuuuuaaaaarrrrryyyyy 2222288888,,,,, 22222000002222277777))))) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Full year 500,000 5.9 10,000 (4.5) 11,000 (6.2) 6,500 (29.6) 205.07 Note: Revisions to the financial result forecast most recently announced: None ***** NNNNNooooottttteeeeesssss (1) Significant changes in the scope of consolidation during the period: None Newly included: - companies( ) Excluded: - companies( ) (2) Adoption of accounting treatment specific to the preparation of semi-annual consolidated financial statements: Yes (3) Changes in accounting policies, changes in accounting estimates, and restatement (i) Changes in accounting policies due to revisions to accounting standards and other regulations: None (ii) Changes in accounting policies due to other reasons: None (iii) Changes in accounting estimates: None (iv) Restatement: None (4) Number of issued shares (common shares) (i) Total number of issued shares at the end of the period (including treasury shares) As of August 31, 2026 32,267,721 shares As of February 28, 2026 32,267,721 shares (ii) Number of treasury shares at the end of the period As of August 31, 2026 571,876 shares As of February 28, 2026 594,349 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Six months ended August 31, 2026 31,682,425 shares Six months ended August 31, 2025 31,659,264 shares * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm: None * Proper use of earnings forecasts, and other special matters The forward-looking statements in this document are based on information currently available to the Company and certain assumptions that the Company deems reasonable, and are not intended to be a promise by the Company that they will be achieved.The Company does not promise that it will achieve these forecasts, Actual results may differ significantly due to various factors