Interim report
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POLA ORBIS HOLDINGS Summary of Financial Results FASF For the First Half of Fiscal Year Ended December 31 , 2026 ( Consolidated ) These financial statements have been prepared in accordance with accounting principles and practices generally accepted in Japan . The following English translation is based on the original Japanese - language document . POLA ORBIS HOLDINGS INC . Listing : URL : Representative : Contact : Tokyo Stock Exchange , Prime Market ( Code No .: 4927 ) https://www.po-holdings.co.jp/ Yoshikazu Yokote , Representative Director And President Naoki Kume , Director , Finance Filing Date of Semi - annual Securities Report : Start of Cash Dividend Payment : Supplemental Materials Prepared for Quarterly Financial Results : Conference Presentation for Quarterly Financial Results : 1. Consolidated Performance for the First Half of Fiscal 2026 ( January 01 , 2026 - June 30 , 2026 ) ( 1 ) Consolidated Operating Results August 6 , 2026 Tel : + 81-3-3563-5517 August 10 , 2026 September 7 , 2026 Yes Yes ( for analysts ) ( Amounts less than one million yen have been truncated ) ( Percentage figures indicate year - on- year change ) Profit Attributable to Owners of Parent Millions of yen 6,539 % 40.8 FY2026 First Half FY2025 First Half Net Sales Operating Profit Millions of yen % Millions of yen 84,349 83,253 1.3 ( 0.7 ) 9,954 8,217 Ordinary Profit % Millions of yen % 93.2 21.1 12.3 12,135 6,282 ( 43.5 ) Note : Comprehensive income : ¥ 5,563 million ( -1.4 % ) for the first half ended June 30 , 2026 ; ¥ 5,644 million ( -4.0 % ) for the first half ended June 30 , 2025 Diluted Earnings FY2026 First Half Basic Earnings Per Share Per Share Yen Yen 29.55 20.99 29.52 20.97 FY2025 First Half ( 2 ) Consolidated Financial Position FY2026 Second Quarter FY2025 Total Assets Net Assets Equity Ratio Millions of yen Millions of yen % 197,172 197,906 161,790 163,094 81.9 82.3 Reference : Equity capital : FY2026 Second Quarter : ¥ 161,549 million ; FY2025 : ¥ 162,833 million 2. Dividends FY2025 FY2026 FY2026 ( Forecast ) Annual Cash Dividends Per Share Q1 - end Q2 - end Q3 - end Year - end Total Yen Yen Yen Yen Yen 21.00 21.00 31.00 52.00 31.00 52.00 Note : Revisions to the cash dividends forecast announced most recently : none 4,643 ( 38.1 ) Net Assets Per Share Yen 730.06 735.91
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3. Consolidated Performance Forecast for Fiscal Year Ending December 31, 2026 ( January 01, 2026–December 31, 2026) (Percentage figures indicate year-on-year change) 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 173,000 1.6 17,300 10.2 17,300 1.6 9,000 (5.0) 40.67 Note: Revisions to the consolidated performance forecast announced most recently:none Notes to Summary Information (1) Changes in significant subsidiaries during the current period (Changes in specific subsidiaries resulting in changes in the scope of consolidation) : None (2) Application of special accounting methods for the preparation of the quarterly consolidated financial statements : None (3) Changes in accounting policies, accounting estimates, and restatement 1) Changes in accounting policies associated with revision of accounting standards : None 2) Changes other than (3)-1) : None 3) Changes in accounting estimates : None 4) Restatements : None (4) Number of shares issued and outstanding (Share capital) 1) Number of shares issued and outstanding at the end of each period (including treasury shares) At June 30, 2026 229,136,156 shares At December 31, 2025 229,136,156 shares 2) Number of shares of treasury shares at the end of each period At June 30, 2026 7,852,926 shares At December 31, 2025 7,869,047 shares 3) Average number of shares issued and outstanding in each period Six months ended June 30, 2026 221,277,960 shares Six months ended June 30, 2025 221,268,033 shares Note: The number of treasury shares at the end of each period includes the Company’s shares held by the officer compensation Board Incentive Plan (BIP) trust (343,748 shares at June 30, 2026, 344,910 shares at December 31, 2025). The number of treasury shares deducted in the calculation of average number of shares outstanding during each period includes the Company's shares held by BIP trust (344,744 shares in the six months ended June 30, 2026, 343,533 shares in the six months ended June 30, 2025). Information Regarding Review Procedures Semi-annual financial results report is exempt from review by certified public accountants or accounting firms. E xplanation of Appropriate Use of Performance Forecast and Other Special Items This report contains projections of performance and other projections based on information currently available and certain assumptions judged to be reasonable. Actual performance may differ materially from these projections resulting from changes in the economic environment and other risks and uncertainties. For performance projections, please refer to “1. Qualitative Information on Consolidated Performance for the First Half of Fiscal 2026 (3) Explanation of Consolidated Performance Forecast and Other Predictive Information” on page 4.
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Table of Contents 1. Qualitative Information on Consolidated Performance for the First Half of Fiscal 2026 …………………… 2 (1) Explanation of Consolidated Operating Results ………………………………………………………… 2 (2) Explanation of Consolidated Financial Position ………………………………………………………… 4 (3) Explanation of Consolidated Performance Forecast and Other Predictive Information ……………… 4 2. Semi-annual Consolidated Financial Statements……………………………………………………………… 6 (1) Consolidated Balance Sheets ……………………………………………………………………………… 6 (2) Consolidated Statements of Income and Consolidated Statements of Comprehensive Income ……… 8 (3) Notes to Consolidated Financial Statements ……………………………………………………………… 10 (Going concern Assumptions) …………………………………………………………………………….… 10 (Consolidated Statements of Income) ……………………………………………………………………… 10 (Significant Changes in Shareholders' Equity) …………………………………………………………… 10 (Consolidated Statements of Cash Flows) ………………………………………………………………… 10 (Segment Information) ………………………………………………………………………………….… 11 (Subsequent Events) ………………………………………………………………………………………… 12 POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 1
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1. Qualitative Information on Consolidated Performance for the First Half of Fiscal 2026 (1) Explanation of Consolidated Operating Results D uring the first half of fiscal 2026 (January 1, 2026– June 30, 2026), despite a continuous moderate recovery in the Japanese economy, it is necessary to keep a close eye on the impact of the situation in the Middle East and other factors. There are signs of recovery in personal consumption backed by a moderate increase in the real wage income of employees. In the domestic cosmetics market, the market size excluding inbound demand has remained slightly below year on year, and it is necessary to continue keeping a close eye on consumer trends. Regarding inbound demand, although the number of visitors to Japan was slightly below year on year, it has recently remained at a high level. In the Chinese cosmetics market, consumer spending has continued to exceed year on year, and the market has remained generally steady. Within this market environment, as part of its medium-term management plan (from 2024 through 2026) that started in 2024, the POLA ORBIS Group (the “Group”) implemented four business growth strategies, namely, “strengthen the customer base in the domestic business to achieve sustainable growth and improve profitability,” “further grow the overseas business and establish business bases in new markets,” “achieve profitability through growth in brands under development, contributing to sustainable earnings,” and “enhance the brand portfolio and expand business domains.” At the same time, in an effort to sustainably strengthen the management foundations that will support these strategies, the Group has worked to “strengthen R&D capabilities for new value creation” and “strengthen sustainability combining the resolution of social issues with uniqueness.” As a result of the above, the Group’s consolidated operating results for the first half of fiscal 2026 were as follows. Consolidated net sales for the first half of fiscal 2026 increased 1.3% year on year to ¥84,349 million, due mainly to an increase in sales from the flagship ORBIS brand. Operating profit increased 21.1% year on year to ¥9,954 million due to an increase in gross profit resulting from higher net sales, in addition to appropriate expense control, among other factors. Ordinary profit increased 93.2% year on year to ¥12,135 million due to the impact of foreign exchange gains and losses. As a result of the factors noted above, affected by the recording of expenses involved in the business restructuring expenses and other factors, profit attributable to owners of parent increased 40.8% year on year to ¥6,539 million. Operating Results Overview (Millions of yen) Six Months Ended June 30 2025 2026 Year-on-Year Amount Change Percent Change (%) Net Sales ¥83,253 ¥84,349 ¥1,096 1.3 Operating Profit 8,217 9,954 1,737 21.1 Ordinary Profit 6,282 12,135 5,852 93.2 Profit Attributable to Owners of Parent ¥4,643 ¥6,539 ¥1,895 40.8 POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 2
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Operating Results by Segment Net Sales (Segment Sales to External Customers) (Millions of yen) Six Months Ended June 30 2025 2026 Year-on-Year Amount Change Percent Change (%) Beauty Care ¥80,200 ¥81,270 ¥1,070 1.3 Real Estate 1,488 1,558 69 4.7 Others 1,564 1,520 (43) (2.8) Total ¥83,253 ¥84,349 ¥1,096 1.3 Segment Profit (Loss) (Operating Profit (Loss)) (Millions of yen) Six Months Ended June 30 2025 2026 Year-on-Year Amount Change Percent Change (%) Beauty Care ¥8,064 ¥9,949 ¥1,884 23.4 Real Estate 431 425 (5) (1.4) Others 70 103 33 48.0 Reconciliations of Segment Profit (Note) (349) (524) (175) － Total ¥8,217 ¥9,954 ¥1,737 21.1 Note: Reconciliations of segment profit refer to elimination of profits arising from inter-company transactions and expenses not allocated to reportable segments. Please see note 2 in “1. Information about Net Sales and Profit (Loss) by Reportable Segment” on page 11 and 12 for the details of reconciliations of segment income during the period. Beauty Care The Beauty Care segment consists of the flagship brands POLA and ORBIS, the overseas brand Jurlique, and the brands under development DECENCIA, THREE and FUJIMI. POLA is working to rebuild a business base to return to a growth trajectory. In the domestic business, we are working to improve profitability by expanding the stores on a growth track through enhancing customer experience value in the salon channel, and by completing the full renewal of the premium series, B.A. Stores on a growth track in the salon channel, the e- commerce channel, and the hotel amenities channel performed strongly, and unit purchase price also rose due to the strong performance of the B.A series. Meanwhile, overall performance in the domestic business fell below that of the previous year due to factors such as improved precision of restraints placed on shipping for secondary distribution aimed at strengthening branding, and a decrease in inbound sales. In the overseas business, we are working to enhance our brand presence in China, our priority market, by expanding contact points with high-prestige customers and strengthening CRM. In China, renewed products in B.A series performed strongly, and sales grew primarily in the e-commerce channel. In addition, sales through the duty-free channel performed strongly, primarily driven by the key products in B.A series, resulting in the overall performance in the overseas busi ness exceeding the results of the previous year. As a result, although the POLA brand net sales fell below those of the previous year due to the decreased revenue in the domestic business, operating profit increased year on year due to expense control and other factors. ORBIS is working to expand its customer base through diversification of touchpoints and strengthen its profit structure centered on high-value-added skincare products as it aims for an even higher profit structure. In the domestic business, we are pursuing approaches to new customer segments and markets with growth potential, while also strengthening its customer base with high retention rates and high lifetime value through enhancing brand value. In addition, we continued to make marketing investments with an emphasis on cost -effectiveness, thereby promoting efficient customer acquisition. In the direct selling channel, unit purchase price rose as a result of efforts to promote active customers and propose highly functional, higher -priced products. In the e xternal channels, sales increased due to expanded customer contact points and strong sales of popular products, and overall performance in the domestic business exceeded that of the previous year. In the overseas business, while overall net sales fell below those of the previous year due to the impact of the liquidation of our Chinese subsidiary, recovery and expansion in demand continued in ASEAN and East Asia. As a result of the above, ORBIS brand net sales and operating profit exceeded those of the previous year. POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 3
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Jurlique continues to work toward business growth in Australia and in the markets of Asia, mainly in China. In Australia, the home country of the brand, the e -commerce channel performed steadily, while the performance of directly operated retail store and department store channels fell below that of the previous year, resulting in overall performance to be in line with the previous year. In China, although the e -commerce channel achieved double -digit growth, performance fell below that of the previous year due to sluggish performance of the department store and cross-border e-commerce channels, as well as the impact of store closures. As a result of the above, Jurlique brand net sales fell below those of the previous year on a local currency basis but exceeded those of the previous year due to foreign exchange effects. In addition, operating loss narrowed as a result of the optimization of selling, general and administrative expenses in line with the progress of structural reforms. For brands under development, DECENCIA is expanding its business base for sustainable growth by strengthening its customer base with a focus on investment efficiency. We are strengthening customer approach, leveraging the strong performance of the renewed new skin-brightening series. THREE is working to build a customer base and regenerate its brand by appealing to its unique value centered on holistic approach. As a result of promoting proposals centered on the renewed flagship cleansing oil, domestic sales of holistic products have grown. In addition, sales from the new Kaokara and Dive businesses have increased and are contributing to earnings. As a result, overall net sales for brands under development increased year on year, and operating loss narrowed. As a result of the factors noted above, net sales—sales to external customers—were ¥81,270 million, up 1.3% year on year, and operating profit was ¥9,949 million, up 23.4% year on year. R eal Estate The Real Estate segment concentrates on the leasing of office buildings in urban areas. Efforts are currently directed at sustaining and improving rental income and reducing vacancy rates by creating attractive office environments. Another area of emphasis is the residential properties rental business. This business highlights condominiums perfect for families with young children. During the first half of fiscal 2026, net sales increased year on year thanks to an increase in the rental income from office bu ildings, and other factors. Operating profit was generally in line with that of the previous year. As a result of the above, net sales—sales to external customers—totaled ¥1,558 million, up 4.7% year on year, and operating profit was ¥425 million, down 1.4% year on year. O thers The Others segment is the building maintenance business. The building maintenance business is engaged in the operation and management of buildings, renovation work, and more. During the first half of fiscal 2026, net sales decreased year -on-year primarily due to a reduction in renovation works, while operating profit surpassed the prior-year level. As a result of the above, net sales —sales to external customers —totaled ¥1,520 million, down 2.8% year on year, and operating profit was ¥103 million, up 48.0% year on year. ( 2) E xplanation of Consolidated Financial Position As of June 30, 2026, total assets stood at ¥197,172 million, down 0.4%, or ¥734 million, from December 31, 2025. Factors related to this change included increases of ¥6,295 million in investment securities, ¥6,012 million in securities and ¥783 million in raw materials and supplies, as well as decreases of ¥9,825 million in cash and deposits, ¥2,824 million in “other” under current assets due to a decrease in deposits paid and ¥1,045 million in notes and accounts receivable – trade. Total liabilities amounted to ¥35,381 million, up 1.6%, or ¥569 million, from December 31, 2025. Factors related to this change included increases of ¥2,132 million in income taxes payable and ¥796 million in notes and accounts payable – trade, as well as decreases of ¥1,444 million in “other” under current liabilities due to decreases in accrued expenses and accrued consumption taxes, ¥522 million in provision for bonuses, and ¥323 million in contract liabilities. Net assets amounted to ¥161,790 million, down 0.8%, or ¥1,303 million, from December 31, 2025. Factors related to this change included a recording of ¥6,539 million in profit attributable to owners of parent and an increase of ¥370 million in valuation difference on available-for-sale securities, as well as decreases of ¥6,869 million due to dividends payment from retained earnings and ¥1,311 million in foreign currency translation adjustments. ( 3) E xplanation of Consolidated Performance Forecast and Other Predictive Information The Group has made no revisions to the full-year consolidated performance forecast announced on February 13, 2026. POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 4
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(Information for reference) Cumulative Results for Fiscal 2025 (Millions of yen) Three Months Six Months Nine Months Full Year Net Sales ¥41,313 ¥83,253 ¥125,002 ¥170,285 Operating Profit 4,148 8,217 11,952 15,693 Ordinary Profit 2,470 6,282 11,224 17,022 Profit Attributable to Owners of Parent ¥1,310 ¥4,643 ¥7,652 ¥9,472 Q uarterly Results for Fiscal 2025 (Millions of yen) First Quarter Second Quarter Third Quarter Fourth Quarter Net Sales ¥41,313 ¥41,940 ¥41,748 ¥45,283 Operating Profit 4,148 4,068 3,734 3,741 Ordinary Profit 2,470 3,811 4,942 5,797 Profit Attributable to Owners of Parent ¥1,310 ¥3,333 ¥3,008 ¥1,819 POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 5
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2. Semi-a nnual Consolidated Financial Statements (1) Consolidated Balance Sheets (Millions of yen) FY2025 December 31, 2025 FY2026 Second Quarter June 30, 2026 Assets Current assets Cash and deposits ¥ 59,711 ¥ 49,886 Notes and accounts receivable – trade 17,631 16,585 Securities 4,945 10,957 Merchandise and finished goods 12,183 12,682 Work in process 929 840 Raw materials and supplies 3,506 4,289 Other 6,405 3,581 Allowance for doubtful accounts (160) (66) Total current assets 105,151 98,758 Non-current assets Property, plant and equipment Buildings and structures, net 31,005 30,578 Land 14,201 14,220 Other, net 11,511 11,735 Total property, plant and equipment 56,718 56,534 Intangible assets Trademark right 20 19 Software 11,026 10,815 Other 88 88 Total intangible assets 11,136 10,924 Investments and other assets Investment securities 14,640 20,936 Retirement benefit asset 1,382 1,403 Deferred tax Assets 4,663 4,663 Other 4,732 4,471 Allowance for doubtful accounts (519) (518) Total investments and other assets 24,900 30,956 Total non-current assets 92,755 98,414 Total assets ¥197,906 ¥197,172 POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 6
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(Millions of yen) FY2025 December 31, 2025 FY2026 Second Quarter June 30, 2026 Liabilities Current liabilities Notes and accounts payable – trade ¥ 2,206 ¥ 3,003 Current portion of long-term borrowings 7 7 Accounts payable - other 11,253 11,087 Income taxes payable 1,559 3,692 Contract liabilities 4,587 4,263 Provision for bonuses 1,423 901 Other provisions 253 136 Other 5,013 3,569 Total current liabilities 26,305 26,661 Non-current liabilities Long-term borrowings 30 26 Other provisions 111 120 Retirement benefit liability 1,128 1,184 Asset retirement obligations 3,807 3,790 Other 3,430 3,598 Total non-current liabilities 8,507 8,720 Total liabilities 34,812 35,381 Net assets Shareholders' equity Share capital 10,000 10,000 Capital surplus 80,451 80,466 Retained earnings 76,622 76,292 Treasury shares (2,915) (2,908) Total shareholders' equity 164,159 163,850 Accumulated other comprehensive income Valuation difference on available-for-sale securities 196 566 Foreign currency translation adjustment (2,315) (3,626) Remeasurements of defined benefit plans 792 758 Total accumulated other comprehensive income (1,326) (2,301) Share acquisition rights 235 216 Non-controlling interests 25 25 Total net assets 163,094 161,790 Total liabilities and net assets ¥197,906 ¥197,172 POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 7
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(2) Consolidated Statements of Income and Consolidated Statements of Comprehensive Income C onsolidated Statements of Income (Millions of yen) Six Months Ended June 30 FY2025 (January 01, 2025– June 30, 2025) FY2026 (January 01, 2026– June 30, 2026) Net sales ¥83,253 ¥84,349 Cost of sales 15,210 15,831 Gross profit 68,043 68,518 Selling, general and administrative expenses Sales commission 15,586 14,920 Promotion expenses 5,952 6,166 Advertising expenses 5,101 4,487 Salaries, allowances and bonuses 11,204 11,157 Provision for bonuses 712 838 Other 21,268 20,994 Total selling, general and administrative expenses 59,826 58,564 Operating profit 8,217 9,954 Non-operating income Interest income 107 153 Foreign exchange gains － 1,960 Gain on sale of investment securities 121 4 Other 95 222 Total non-operating income 325 2,340 Non-operating expenses Interest expenses 56 57 Foreign exchange losses 2,061 － Commission expenses 11 79 Other 131 23 Total non-operating expenses 2,260 159 Ordinary profit 6,282 12,135 Extraordinary losses Loss on retirement of non-current assets 184 31 Loss on valuation of investment securities 173 120 Loss on liquidation of business 135 － Business restructuring expenses － ※ 2,082 Other 27 6 Total extraordinary losses 521 2,241 Profit before income taxes 5,760 9,893 Income taxes – current 2,422 3,375 Income taxes – deferred (1,305) (20) Total income taxes 1,116 3,354 Profit 4,643 6,539 Profit attributable to owners of parent ¥ 4,643 ¥ 6, 539 POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 8
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Consolidated Statements of Comprehensive Income (Millions of yen) Six Months Ended June 30 FY2025 (January 01, 2025– June 30, 2025) FY2026 (January 01, 2026– June 30, 2026) Profit ¥4,643 ¥6,539 Other comprehensive income Valuation difference on available-for-sale securities (38) 370 Foreign currency translation adjustment 1,056 (1,311) Remeasurements of defined benefit plans, net of tax (18) (34) Total other comprehensive income 1,000 (975) Comprehensive income 5,644 5,563 Comprehensive income attributable to Comprehensive income attributable to owners of parent 5, 645 5, 564 Comprehensive income attributable to non-controlling interests ¥( 1) ¥( 0) POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 9
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(3) Notes to Consolidated Financial Statements ( Going Concern Assumptions) None (Consolidated Statements of Income) ※Business restructuring expense Six months of fiscal 2026 (January 01, 2026–J une 30, 2026) In conjunction with the implementation of the early retirement program “Next Career Special Support Plan”, as part of structural reforms aimed at driving medium- to long-term business growth at POLA INC., a consolidated subsidiary of the Company, we have recorded ¥1,605 million as expenses for this special support payment. In addition, ¥477 million was recorded as consulting fees and other costs incurred to optimize business and organizational structure at Jurlique International Pty. Ltd. (Significant Changes in Shareholders' Equity) None ( Consolidated Statements of Cash Flows) The depreciation expenses for the interim consolidated accounting period, including the amortization of intangible fixed assets and long-term prepaid expenses, are as follows. FY2025 (January 01, 2025– June 30, 2025) FY2026 (January 01, 2026– June 30, 2026) Depreciation and amortization ¥4,027 Millions ¥4,040 Millions POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 10
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(Segment Information) Ⅰ. First Half of Fiscal 2025 (January 01, 2025- June 30, 2025) 1. I nformation about Net Sales and Profit (Loss) by Reportable Segment (Millions of yen) Reportable Segments Others (Note 1) Subtotal Reconciliations (Note 2) Amount Shown on the Consolidated Financial Statements (Note 3) Beauty Care Real Estate Subtotal Net Sales Sales to External Customers ¥80,200 ¥1,488 ¥81,689 ¥1,564 ¥83,253 － ¥83,253 Intersegment Sales or Transfers 110 240 351 917 1,268 ¥(1,268) － Total 80,311 1,729 82,040 2,481 84,522 (1,268) 83,253 Segment Profit ¥8,064 ¥431 ¥8,496 ¥70 ¥8,566 ¥(349) ¥8,217 Notes: 1. “Others” comprises business operations that are not categorized as reportable segments and includes the building maintenance business. 2. The segment profit reconciliation of ¥(349) million includes intersegment transaction eliminations of ¥1,840 million, and corporate expenses of ¥(2,189) million not allocated to each segment. Corporate expenses are primarily the Company's administrative expenses not allocated to reportable segments. 3. Segment profit is adjusted for operating income reported in the semi-annual consolidated statements of income. 2. Information about Impairment Loss of Non-c urrent Assets and Goodwill by Reportable Segment (Significant Impairment Loss of Non-current Assets) None ( Significant Changes in Goodwill) None POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 11
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Ⅱ. First Half of Fiscal 2026 (January 01, 2026 –June 30, 2026) 1. I nformation about Net Sales and Profit (Loss) by Reportable Segment (Millions of yen) Reportable Segments Others (Note 1) Subtotal Reconciliations (Note 2) Amount Shown on the Consolidated Financial Statements (Note 3) Beauty Care Real Estate Subtotal Net Sales Sales to External Customers ¥81,270 ¥1,558 ¥82,829 ¥1,520 ¥84,349 － ¥84,349 Intersegment Sales or Transfers 136 242 378 1,101 1,479 ¥(1,479) － Total 81,407 1,800 83,207 2,621 85,829 (1,479) 84,349 Segment Profit ¥9,949 ¥425 ¥10,375 ¥103 ¥10,479 ¥(524) ¥9,954 Notes: 1. “Others” comprises business operations that are not categorized as reportable segments and includes the building maintenance business. 2. The segment profit reconciliation of ¥ (524) million includes intersegment transaction eliminations of ¥1,754 million, and corporate expenses of ¥(2,279) million not allocated to each segment. Corporate expenses are primarily the Company's administrative expenses not allocated to reportable segments. 3. Segment profit is adjusted for operating income reported in the semi-annual consolidated statements of income. 2. Information about Impairment Loss of Non-c urrent Assets and Goodwill by Reportable Segment (Significant Impairment Loss of Non-current Assets) None ( Significant Changes in Goodwill) None ( Subsequent Events) None POLA ORBIS HOLDINGS INC. (4927) FY2026 First Half Financial Summary 12