Interim report
Page 1
Note: This document has been translated from 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 FFFFFiiiiissssscccccaaaaalllll YYYYYeeeeeaaaaarrrrr EEEEEnnnnndddddeeeeeddddd AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222266666 (((((UUUUUnnnnndddddeeeeerrrrr JJJJJaaaaapppppaaaaannnnneeeeessssseeeee GGGGGAAAAAAAAAAPPPPP))))) Company name: SAIZERIYA CO.,LTD. Listing: Tokyo Stock Exchange Securities code: 7581 URL: https://www.saizeriya.co.jp Representative: HIDEHARU MATSUTANI PRESIDENT Inquiries: ATSUSHI USHIODA Executive Officer General Manager,Financial Dept. Telephone: +81-48-991-9611 Scheduled date of annual general meeting of shareholders: November 27, 2026 Scheduled date to commence dividend payments: November 30, 2026 Scheduled date to file annual securities report: November 26, 2026 Preparation of supplementary material on financial results: None Holding of financial results briefing: Yes (Yen amounts are rounded down to millions, unless otherwise noted.) 11111..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddeeeeeddddd AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222266666 (((((fffffrrrrrooooommmmm SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 11111,,,,, 22222000002222255555 tttttooooo AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222266666))))) (((((11111))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd ooooopppppeeeeerrrrraaaaatttttiiiiinnnnnggggg rrrrreeeeesssssuuuuullllltttttsssss (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Fiscal year ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % August 31, 2026 301,483 17.4 16,419 5.9 16,830 6.5 11,046 (1.1) August 31, 2025 256,714 14.3 15,499 4.3 15,805 1.4 11,164 37.0 Note: Comprehensive income For the fiscal year ended August 31, 2026: ¥ 19,478 million [ 153.8%] For the fiscal year ended August 31, 2025: ¥ 7,676 million [ (36.6) %] Basic earnings per share Diluted earnings per share Rate of return on equity Ordinary profit to total assets ratio Operating profit to net sales ratio Fiscal year ended Yen Yen % % % August 31, 2026 224.81 223.87 8.8 8.6 5.4 August 31, 2025 227.46 226.25 9.8 9.1 6.0 Reference: Share of profit (loss) of entities accounted for using equity method For the fiscal year ended August 31, 2026: ¥ - million For the fiscal year ended August 31, 2025: ¥ - million (((((22222))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll pppppooooosssssiiiiitttttiiiiiooooonnnnn Total assets Net assets Equity-to-asset ratio Net assets per share As of Millions of yen Millions of yen % Yen August 31, 2026 210,126 135,552 64.2 2,738.54 August 31, 2025 179,446 117,157 65.0 2,373.55 Reference: Equity As of August 31, 2026: ¥ 134,852 million As of August 31, 2025: ¥ 116,551 million (((((33333))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd cccccaaaaassssshhhhh ffffflllllooooowwwwwsssss Cash flows from operating activities Cash flows from investing activities Cash flows from financing activities Cash and cash equivalents at end of period Fiscal year ended Millions of yen Millions of yen Millions of yen Millions of yen August 31, 2026 28,608 (22,335) (11,273) 67,651 August 31, 2025 26,280 (18,741) (10,052) 67,152
Page 2
22222..... CCCCCaaaaassssshhhhh dddddiiiiivvvvviiiiidddddeeeeennnnndddddsssss Annual dividends per share Total cash dividends (Total) Payout ratio (Consolidated) Ratio of dividends to net assets (Consolidated) First quarter-end Second quarter-end Third quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Millions of yen % % Fiscal year ended - 0.00 - 30.00 30.00 1,490 13.4 1.3August 31, 2025 Fiscal year ended - 0.00 - 35.00 35.00 1,743 15.8 1.4August 31, 2026 Fiscal year ending August 31, 2027 (Forecast) - 0.00 - 35.00 35.00 - Note: Breakdown of the year-end dividend for the fiscal year ended August 31, 2026 : Commemorative dividend - yen Special dividend - yen 33333..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuulllllttttt fffffooooorrrrreeeeecccccaaaaassssstttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddiiiiinnnnnggggg AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222277777 (((((fffffrrrrrooooommmmm SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 11111,,,,, 22222000002222266666 tttttooooo AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 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 Six months ending February 28, 2027 161,700 13.2 8,600 (0.6) 8,300 (6.0) 5,100 (9.5) 103.82 Full year 333,700 10.7 21,200 29.1 20,800 23.6 13,400 21.3 272.70 ***** NNNNNooooottttteeeeesssss (1) Significant changes in the scope of consolidation during the period: None Newly included: - companies( ) Excluded: - companies( ) (2) 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 (3) 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 52,272,342 shares As of August 31, 2025 52,272,342 shares (ii) Number of treasury shares at the end of the period As of August 31, 2026 3,030,095 shares As of August 31, 2025 3,167,912 shares (iii) Average number of shares outstanding during the period Fiscal Year ended August 31, 2026 49,137,458 shares Fiscal Year ended August 31, 2025 49,084,100 shares
Page 3
[[[[[RRRRReeeeefffffeeeeerrrrreeeeennnnnccccceeeee]]]]] OOOOOvvvvveeeeerrrrrvvvvviiiiieeeeewwwww ooooofffff nnnnnooooonnnnn-----cccccooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuullllltttttsssss 11111..... NNNNNooooonnnnn-----cccccooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddeeeeeddddd AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222266666 (((((fffffrrrrrooooommmmm SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 11111,,,,, 22222000002222255555 tttttooooo AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222266666))))) (((((11111))))) NNNNNooooonnnnn-----cccccooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd ooooopppppeeeeerrrrraaaaatttttiiiiinnnnnggggg rrrrreeeeesssssuuuuullllltttttsssss (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit Fiscal year ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % August 31, 2026 203,336 17.6 6,009 19.4 13,552 37.1 10,240 38.4 August 31, 2025 172,908 18.1 5,033 83.9 9,886 (37.6) 7,397 (41.4) Basic earnings per share Diluted earnings per share Fiscal year ended Yen Yen August 31, 2026 208.40 207.53 August 31, 2025 150.71 149.91 (((((22222))))) NNNNNooooonnnnn-----cccccooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll pppppooooosssssiiiiitttttiiiiiooooonnnnn Total assets Net assets Equity-to-asset ratio Net assets per share As of Millions of yen Millions of yen % Yen August 31, 2026 132,455 92,640 69.4 1,867.11 August 31, 2025 118,563 83,483 69.9 1,687.80 Reference: Equity As of August 31, 2026: ¥ 91,940 million As of August 31, 2025: ¥ 82,878 million 22222..... NNNNNooooonnnnn-----cccccooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuulllllttttt fffffooooorrrrreeeeecccccaaaaassssstttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddiiiiinnnnnggggg AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222277777 (((((fffffrrrrrooooommmmm SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 11111,,,,, 22222000002222266666 tttttooooo AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222277777))))) (Percentages indicate year-on-year changes.) Net sales Ordinary profit Profit Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Yen Six months ending February 28, 2027 104,400 8.6 5,000 1.8 3,000 (3.0) 61.07 Full year 218,000 7.2 16,200 19.5 10,800 5.5 219.79 * Financial results reports are exempt from audit conducted by certified public accountants or an audit firm. * Proper use of earnings forecasts, and other special matters
Page 4
Consolidated Financial Statements and Primary Notes Consolidated Balance Sheet (Millions of yen) As of August 31, 2025 As of August 31, 2026 Assets Current assets Cash and deposits 67,152 67,651 Accounts receivable - trade 3,098 3,610 Accounts receivable-tenants 4,009 3,286 Merchandise and finished goods 15,011 22,440 Raw materials and supplies 1,876 2,538 Other 5,316 7,486 Total current assets 96,465 107,013 Non-current assets Property, plant and equipment Buildings and structures, net 29,039 36,481 Machinery, equipment and vehicles, net 2,375 6,227 Tools, furniture and fixtures, net 7,095 8,784 Land 6,830 6,869 Leased assets, net 28 19 Right-of-use assets, net 18,308 22,538 Construction in progress 4,784 6,342 Total property, plant and equipment 68,462 87,263 Intangible assets 538 859 Investments and other assets Leasehold and guarantee deposits 11,259 12,340 Construction assistance fund receivables 13 8 Long-term loans receivable 30 20 Deferred tax assets 2,540 2,490 Other 148 142 Allowance for doubtful accounts (11) (12) Total investments and other assets 13,979 14,990 Total non-current assets 82,980 103,113 Total assets 179,446 210,126
Page 5
(Millions of yen) As of August 31, 2025 As of August 31, 2026 Liabilities Current liabilities Accounts payable - trade 10,427 14,357 Current portion of long-term borrowings - 6,000 Lease liabilities 8,154 10,248 Income taxes payable 2,808 2,833 Provision for bonuses 2,109 2,073 Asset retirement obligations 216 223 Other 11,603 14,449 Total current liabilities 35,319 50,185 Non-current liabilities Long-term borrowings 6,000 - Provision for share awards 1,582 1,756 Lease liabilities 11,052 13,273 Asset retirement obligations 8,235 9,252 Other 99 106 Total non-current liabilities 26,969 24,388 Total liabilities 62,289 74,574 Net assets Shareholders' equity Share capital 8,612 8,612 Capital surplus 11,932 12,476 Retained earnings 94,733 104,288 Treasury shares (8,062) (8,294) Total shareholders' equity 107,215 117,083 Accumulated other comprehensive income Foreign currency translation adjustment 9,336 17,768 Total accumulated other comprehensive income 9,336 17,768 Share acquisition rights 605 700 Total net assets 117,157 135,552 Total liabilities and net assets 179,446 210,126
Page 6
Consolidated Statements of Income and Comprehensive Income Consolidated Statement of Income (Millions of yen) For the fiscal year ended August 31, 2025 For the fiscal year ended August 31, 2026 Net sales 256,714 301,483 Cost of sales 107,631 131,693 Gross profit 149,082 169,790 Selling, general and administrative expenses 133,583 153,371 Operating profit 15,499 16,419 Non-operating income Interest income 716 603 Foreign exchange gains - 155 Income insurance 15 14 Subsidy income 186 216 Other 181 302 Total non-operating income 1,099 1,292 Non-operating expenses Interest expenses 717 797 Foreign exchange losses 17 - Commission for purchase of treasury shares 6 5 Other 52 78 Total non-operating expenses 793 881 Ordinary profit 15,805 16,830 Extraordinary income Gain on sale of non-current assets 581 15 Proceeds from the compensation 10 53 Gain on reversal of share acquisition rights 50 47 Total extraordinary income 642 116 Extraordinary losses Impairment losses 664 783 Loss on retirement of non-current assets 96 212 Store closure loss 59 107 Total extraordinary losses 819 1,103 Profit before income taxes 15,628 15,844 Income taxes - current 4,358 4,566 Income taxes - deferred 104 231 Total income taxes 4,463 4,797 Profit 11,164 11,046 Profit attributable to owners of parent 11,164 11,046
Page 7
Consolidated Statement of Comprehensive Income (Millions of yen) For the fiscal year ended August 31, 2025 For the fiscal year ended August 31, 2026 Profit 11,164 11,046 Other comprehensive income Foreign currency translation adjustment (3,488) 8,431 Total other comprehensive income (3,488) 8,431 Comprehensive income 7,676 19,478 Comprehensive income attributable to Comprehensive income attributable to owners of parent 7,676 19,478 Comprehensive income attributable to non-controlling interests - -
Page 8
Consolidated Statement of Changes in Equity For the fiscal year ended August 31, 2025 (Millions of yen) Shareholders' equity Share capital Capital surplus Retained earnings Treasury shares Total shareholders' equity Balance at beginning of period 8,612 11,658 84,811 (7,590) 97,492 Changes during period Dividends of surplus (1,242) (1,242) Profit attributable to owners of parent 11,164 11,164 Purchase of treasury shares (942) (942) Disposal of treasury shares 273 469 743 Net changes in items other than shareholders' equity Total changes during period - 273 9,922 (472) 9,723 Balance at end of period 8,612 11,932 94,733 (8,062) 107,215 Accumulated other comprehensive income Share acquisition rights Total net assetsForeign currency translation adjustment Total accumulated other comprehensive income Balance at beginning of period 12,825 12,825 486 110,803 Changes during period Dividends of surplus (1,242) Profit attributable to owners of parent 11,164 Purchase of treasury shares (942) Disposal of treasury shares 743 Net changes in items other than shareholders' equity (3,488) (3,488) 118 (3,369) Total changes during period (3,488) (3,488) 118 6,353 Balance at end of period 9,336 9,336 605 117,157
Page 9
For the fiscal year ended August 31, 2026 (Millions of yen) Shareholders' equity Share capital Capital surplus Retained earnings Treasury shares Total shareholders' equity Balance at beginning of period 8,612 11,932 94,733 (8,062) 107,215 Changes during period Dividends of surplus (1,490) (1,490) Profit attributable to owners of parent 11,046 11,046 Purchase of treasury shares (1,000) (1,000) Disposal of treasury shares 544 769 1,313 Net changes in items other than shareholders' equity Total changes during period - 544 9,555 (231) 9,868 Balance at end of period 8,612 12,476 104,288 (8,294) 117,083 Accumulated other comprehensive income Share acquisition rights Total net assetsForeign currency translation adjustment Total accumulated other comprehensive income Balance at beginning of period 9,336 9,336 605 117,157 Changes during period Dividends of surplus (1,490) Profit attributable to owners of parent 11,046 Purchase of treasury shares (1,000) Disposal of treasury shares 1,313 Net changes in items other than shareholders' equity 8,431 8,431 95 8,527 Total changes during period 8,431 8,431 95 18,395 Balance at end of period 17,768 17,768 700 135,552
Page 10
Consolidated Statement of Cash Flows (Millions of yen) For the fiscal year ended August 31, 2025 For the fiscal year ended August 31, 2026 Cash flows from operating activities Profit before income taxes 15,628 15,844 Depreciation 16,038 19,267 Increase (decrease) in allowance for doubtful accounts 0 0 Increase (decrease) in provision for bonuses 214 (163) Increase (decrease) in provision for share awards 142 173 Interest and dividend income (716) (603) Interest expenses 717 797 Foreign exchange losses (gains) (177) (233) Loss on retirement of non-current assets 96 212 Gain on sale of non-current assets (581) (15) Store closure loss 59 107 Impairment losses 664 783 Subsidies for employment adjustment - (37) Income insurance (15) (14) Subsidy income (186) (216) Gain on reversal of share acquisition rights (50) (47) Increase on accounts receivable-tenants (784) 722 Decrease (increase) in accounts receivable (902) (455) Decrease (increase) in inventories (1,273) (7,451) Decrease (increase) in other current assets (484) (1,163) Increase (decrease) in accounts payable-trade 1,027 3,413 Increase (decrease) in other current liabilities 823 2,191 Other, net 61 173 Subtotal 30,298 33,287 Interest and dividends received 651 523 Interest paid (717) (797) Income taxes paid (4,154) (4,673) Income taxes refund - 1 Proceeds from subsidies for employment adjustment - 37 Proceeds from insurance income 15 14 Subsidies received 186 216 Net cash provided by (used in) operating activities 26,280 28,608 Cash flows from investing activities Purchase of property, plant and equipment (18,490) (21,285) Proceeds from sale of property, plant and equipment 590 21 Purchase of intangible assets (125) (486) Payments for caution money, guaranty money and cooperative advances for construction (791) (955) Proceeds from collection of caution, guarantee money and cooperative advances for construction 233 399 Income about the others investment and expenditure (158) (28) Net cash provided by (used in) investing activities (18,741) (22,335)
Page 11
(Millions of yen) For the fiscal year ended August 31, 2025 For the fiscal year ended August 31, 2026 Cash flows from financing activities Repayments of lease liabilities (8,253) (9,647) Purchase of treasury shares (942) (1,000) Proceeds from exercise of employee share options 386 863 Dividends paid (1,242) (1,488) Net cash provided by (used in) financing activities (10,052) (11,273) Effect of exchange rate change on cash and cash equivalents (2,283) 5,498 Net increase (decrease) in cash and cash equivalents (4,796) 498 Cash and cash equivalents at beginning of period 71,949 67,152 Cash and cash equivalents at end of period 67,152 67,651
Page 12
Non-consolidated Financial Statements and Primary Notes Non-consolidated Balance Sheet (Millions of yen) As of August 31, 2025 As of August 31, 2026 Assets Current assets Cash and deposits 33,944 27,837 Accounts receivable - trade 2,999 3,570 Accounts receivable-tenants 3,884 3,148 Merchandise and finished goods 12,430 18,718 Raw materials and supplies 1,077 1,325 Prepaid expenses 1,752 1,868 Other 1,952 5,054 Total current assets 58,041 61,523 Non-current assets Property, plant and equipment Buildings, net 19,104 21,361 Structures, net 450 435 Machinery and equipment, net 1,839 3,198 Vehicles, net 1 0 Tools, furniture and fixtures, net 3,933 4,961 Land 6,625 6,625 Leased assets, net 28 19 Construction in progress 1,702 5,979 Total property, plant and equipment 33,685 42,581 Intangible assets Leasehold interests in land 5 5 Trademark right 3 2 Software 457 579 Telephone subscription right 57 57 Intangible fixed assets in progress 3 70 Total intangible assets 527 716 Investments and other assets Shares of subsidiaries and associates 14,144 15,431 Long-term loans receivable 30 20 Long-term prepaid expenses 57 61 Deferred tax assets 3,785 3,704 Leasehold and guarantee deposits 8,213 8,371 Construction assistance fund receivables 13 8 Deposits for stores in preparation 44 16 Other 32 32 Allowance for doubtful accounts (11) (12) Total investments and other assets 26,309 27,634 Total non-current assets 60,522 70,931 Total assets 118,563 132,455
Page 13
(Millions of yen) As of August 31, 2025 As of August 31, 2026 Liabilities Current liabilities Accounts payable - trade 8,809 11,691 Current portion of long-term borrowings - 6,000 Lease liabilities 10 11 Accounts payable - other 5,280 6,036 Accrued expenses 178 169 Income taxes payable 1,929 2,201 Accrued consumption taxes 1,666 2,206 Deposits received 666 595 Unearned revenue 2 2 Provision for bonuses 1,151 1,086 Accounts payable - facilities 786 510 Asset retirement obligations 13 30 Other 23 26 Total current liabilities 20,519 30,567 Non-current liabilities Long-term borrowings 6,000 - Provision for share awards 1,582 1,756 Lease liabilities 23 12 Asset retirement obligations 6,859 7,379 Other 94 99 Total non-current liabilities 14,560 9,246 Total liabilities 35,079 39,814 Net assets Shareholders' equity Share capital 8,612 8,612 Capital surplus Legal capital surplus 9,007 9,007 Other capital surplus 2,925 3,469 Total capital surplus 11,932 12,476 Retained earnings Legal retained earnings 2,153 2,153 Other retained earnings General reserve 49,010 49,010 Retained earnings brought forward 19,233 27,982 Total retained earnings 70,396 79,145 Treasury shares (8,062) (8,294) Total shareholders' equity 82,878 91,940 Share acquisition rights 605 700 Total net assets 83,483 92,640 Total liabilities and net assets 118,563 132,455
Page 14
Non-consolidated Statement of Income (Millions of yen) For the fiscal year ended August 31, 2025 For the fiscal year ended August 31, 2026 Net sales 172,908 203,336 Cost of sales Beginning inventory of merchandise and finished goods 11,698 12,430 Cost of purchased goods 60,769 81,402 Cost of products manufactured 20,002 23,946 Total 92,470 117,780 Transfer to other account 724 903 Ending inventory of merchandise and finished goods 12,430 18,718 Total cost of sales 79,315 98,158 Gross profit 93,593 105,177 Selling, general and administrative expenses 88,559 99,168 Operating profit 5,033 6,009 Non-operating income Interest income 1 17 Dividend income 2,967 3,420 Foreign exchange gains - 122 Royalty income 1,925 3,909 Other 34 114 Total non-operating income 4,928 7,583 Non-operating expenses Interest expenses 27 27 Foreign exchange losses 40 - Commission for purchase of treasury shares 6 5 Other - 7 Total non-operating expenses 75 40 Ordinary profit 9,886 13,552 Extraordinary income Proceeds from the compensation 10 53 Gain on reversal of share acquisition rights 50 47 Total extraordinary income 60 101 Extraordinary losses Impairment losses 420 291 Loss on retirement of non-current assets 39 53 Store closure loss 7 30 Total extraordinary losses 467 375 Profit before income taxes 9,479 13,277 Income taxes - current 2,165 2,957 Income taxes - deferred (83) 80 Total income taxes 2,082 3,037 Profit 7,397 10,240
Page 15
Non-consolidated Statement of Changes in Equity For the fiscal year ended August 31, 2025 (Millions of yen) Shareholders' equity Share capital Capital surplus Retained earnings Legal capital surplus Other capital surplus Total capital surplus Legal retained earnings Other retained earnings Total retained earnings General reserve Retained earnings brought forward Balance at beginning of period 8,612 9,007 2,651 11,658 2,153 49,010 13,078 64,241 Changes during period Dividends of surplus (1,242) (1,242) Profit 7,397 7,397 Purchase of treasury shares Disposal of treasury shares 273 273 Net changes in items other than shareholders' equity Total changes during period - - 273 273 - - 6,154 6,154 Balance at end of period 8,612 9,007 2,925 11,932 2,153 49,010 19,233 70,396 Shareholders' equity Share acquisition rights Total net assetsTreasury shares Total shareholders' equity Balance at beginning of period (7,590) 76,923 486 77,409 Changes during period Dividends of surplus (1,242) (1,242) Profit 7,397 7,397 Purchase of treasury shares (942) (942) (942) Disposal of treasury shares 469 743 743 Net changes in items other than shareholders' equity 118 118 Total changes during period (472) 5,955 118 6,074 Balance at end of period (8,062) 82,878 605 83,483
Page 16
For the fiscal year ended August 31, 2026 (Millions of yen) Shareholders' equity Share capital Capital surplus Retained earnings Legal capital surplus Other capital surplus Total capital surplus Legal retained earnings Other retained earnings Total retained earnings General reserve Retained earnings brought forward Balance at beginning of period 8,612 9,007 2,925 11,932 2,153 49,010 19,233 70,396 Changes during period Dividends of surplus (1,490) (1,490) Profit 10,240 10,240 Purchase of treasury shares Disposal of treasury shares 544 544 Net changes in items other than shareholders' equity Total changes during period - - 544 544 - - 8,749 8,749 Balance at end of period 8,612 9,007 3,469 12,476 2,153 49,010 27,982 79,145 Shareholders' equity Share acquisition rights Total net assetsTreasury shares Total shareholders' equity Balance at beginning of period (8,062) 82,878 605 83,483 Changes during period Dividends of surplus (1,490) (1,490) Profit 10,240 10,240 Purchase of treasury shares (1,000) (1,000) (1,000) Disposal of treasury shares 769 1,313 1,313 Net changes in items other than shareholders' equity 95 95 Total changes during period (231) 9,061 95 9,157 Balance at end of period (8,294) 91,940 700 92,640