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KOSHIDAKA HOLDINGS Co., LTD. (TSE Prime Market 2157) Supplementary Materials for Financial Results Fiscal Year Ended August 2026 (FY8/2026) October 9, 2026
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2 Supplementary Materials for Financial Results for FY8/2026 Shareholder Return Policy04 FY8/2027 Consolidated Forecast03 FY8/2026 Financial Summary02 Executive Summary01 Agenda
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01 Executive Summary SECTION 01
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⚫ Record-high sales and operating profit remained above 10 billion yen ⚫ Acquired Standard Corp. → Number of karaoke stores surpassed 800 (including outside Japan) ⚫ Progress with the multi-brand strategy → opening of Kin-no Manekineko and GLANZA stores ⚫ Completed replacement of POS cash registers at all Karaoke Manekineko locations → More efficient store entry/exit for customers; able to implement strategies that utilize data ⚫ E-bo entertainment boxes at all locations in Japan for a new entertainment platform ⚫ Sold Hotel Vista Atsugi ⚫ Continued overseas store openings ⚫ Dividend per share: Interim 13 yen, Year-end 15 yen, Annual 28 yen (an increase of 4 yen) → Dividend increased for five consecutive fiscal years 4 FY8/2026 Overview １. Executive Summary
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02 FY8/2026 Financial Summary SECTION 02
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2. 2023年8月期 決算概況 6 FY8/2026 Consolidated Results of Operations ◼ Sales increased but were below the forecast. Earnings decreased and were below the forecast. Sales increased due to continuing store additions, the Standard Corp. acquisition, and store relocations and renovation Profit decreased due to a higher break-even point resulting from higher procurement expenses caused by inflation and rising prices and an increase in personnel expenses. Also, due to negative impact of hot weather and natural disasters on customer numbers, the diversification of entertainment options, and competition with other amusement facilities. 2. FY8/2026 Financial Summary (Million yen) Item FY8/2025 FY8/2026 YoY change Vs. forecast Amount Ratio Forecast Achievement ratio Net sales 69,387 80,401 +11,014 +15.9% 82,046 97.9% Gross profit 18,373 19,250 +877 +4.8% - - SG&A expenses 6,980 8,478 +1,498 +21.4% - - Operating profit 11,392 10,771 （621） （5.5％） 11,831 91.0% (Operating profit to net sales) 16.4% 13.4% Ordinary profit 11,598 11,003 （595） （5.1％） 12,030 91.4% (Ordinary profit to net sales) 16.7% 13.7% Profit attributable to owners of parent 5,258 6,346 +1,088 +20.7% 6,451 -8,444 98.3% -75.1％(Profit to net sales) 7.6% 7.8% Net income per share (Yen) 64.01 76.31 +12.30 +19.2% 77.82 -101.87 98.0% -74.9%
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2. 2023年8月期 決算概況 7 Consolidated Results of Operations by Segment (YoY Change) ◼ Karaoke: Sales up due to more stores and the Standard Corp. acquisition but earnings down due to an increase inexpenses resulting from higher personnel and procurement expenses, digital transformation investments including a new POS system and “E-bo” entertainment boxes, and new initiatives. ◼ Real Estate Management: Supported by sale of the Atsugi property and the steady performance of new and existing properties ◼ Other: Terminated the bath house business, opened two café stores 2. FY8/2026 Financial Summary (Million yen) Item FY8/2025 FY8/2026 YoY change Vs. revised forecast Amount Ratio Amount Achievement ratio Net sales 69,387 80,401 +11,014 +15.9% 82,046 97.9% Karaoke 67,162 78,076 +10,914 +16.3% 80,037 97.5% Real Estate Management 1,857 1,910 +53 +2.9% 1,798 106.2% Other 879 923 +44 +5.1% 699 132.0% Adjustment (511) (509) +2 - (489) - Operating profit 11,392 10,771 （621） （5.5%） 11,831 91.0% Karaoke 12,405 12,030 （375） （3.0%） 13,121 91.6% (Operating profit to net sales) (18.5%) (15.4%) (16.4%) Real Estate Management 222 219 （3） （1.3％） 208 105.2% (Operating profit to net sales) (12.0%) (11.5%) (11.6%) Other 37 (55) （92） - (67) - (Operating profit to net sales) (4.3%) - - Adjustment (1,272) (1,423) （151） - (1,431) -
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10,771 11,392 11,014 (10,137) (1,498) 1Q-4Q FY8/2025 Increase in sales Increase in cost of sales Increase in SG&A expenses 1Q-4Q FY8/2026 0 5,000 10,000 15,000 20,000 25,000 増加 減少 合計 １. 2026年8月期第３四半期 決算概況 8 YoY Change in Operating Profit (Million yen) + 2. FY8/2026 Financial Summary (Million yen)◼ Major increase in sales ✓ New stores: +3,937 ✓ Standard Corp./Koshidaka Malaysia: +7,973 ✓ Existing stores: +188 ✓ Store closures: -1,183 ✓ Real Estate/Other: +97 ✓ Adjustment: +2 ◼ Major increase in cost of sales ✓ Personnel: +3,073 (+18.9%) ✓ Rents: +3,040 (+25.9%) ✓ Cost of merchandise: +1,179 (+22.4%) ✓ Fees and commissions: +783 (+42.2%) ✓ Depreciation: +641 (+14.5%) ✓ Utilities: +514 (+14.2%) ◼ Major increase in SG&A expenses ✓ Fees and commissions: +153 (+22.2%) ✓ Personnel: +443 (+23.2%) ✓ Amortization of goodwill: +184 (-) ✓ Sales promotion expenses: +159 (-) ✓ Depreciation: +145 (+60.0%) ✓ Opening expenses: -166 (-18.0%) Increase Decrease Total
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9 Karaoke Business 2. FY8/2026 Financial Summary
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Karaoke Business ◼ Sales increased 16.3% (existing store sales increased 0.3%) as this business continued to open more stores and acquired Standard Corp. ◼ Break-even point increased because of an increase in the cost of opening stores and higher personnel and other expenses → Earnings down due to higher expenses 2. 2023年8月期 決算概況 10 Item FY8/2022 FY8/2023 FY8/2024 FY8/2025 FY8/2026 Result Comp. Result Comp. Result Comp. Result Comp. Result Comp. Net sales 36,178 - 51,916 - 61,246 - 67,162 - 78,076 - Cost of sales 30,178 83.4% 38,848 74.8% 44,634 72.9% 49,132 73.2% 59,130 75.7% Gross profit 6,000 16.6% 2,335 25.2% 16,611 27.1% 18,031 26.8% 18,945 24.2% SG&A expenses 2,987 8.3% 4,011 7.7% 5,118 8.4% 5,625 8.4% 6,915 8.8% Operating profit 3,012 8.3% 9,056 17.4% 11,493 18.8% 12,405 18.5% 12,030 15.4% 2. FY8/2026 Financial Summary (Million yen)
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11 95% 100% 105% 110% 115% Existing store results compared with same month in the year before Existing store sales Near station/prime shopping area Suburban/roadside １. 2026年8月期 決算概況 Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Existing store sales 106% 102% 113% 102% 100% 101% 103% 100% 107% 100% 103% 106% 97% 102% 96% 105% 103% 97% 98% 99% 105% 97% 106% 97% Near station/prime shopping area 105% 103% 115% 103% 101% 102% 104% 101% 107% 101% 103% 106% 98% 102% 96% 105% 103% 97% 98% 100% 105% 96% 105% 96% Suburban/roadside 107% 99% 109% 98% 98% 100% 103% 98% 106% 98% 103% 105% 95% 102% 97% 105% 103% 96% 96% 99% 105% 99% 109% 100% FY8/2025 FY8/2026 Existing Store Sales on the Same Month in the Year Before ◼ Existing store sales (monthly basis) were down 1.8% in 1Q, up 1.9% in 2Q, up 0.7% in 3Q and down 0.3% in 4Q. 2. FY8/2026 Financial Summary *Sales of Karaoke stores in Japan, adjusted to include all collaboration sales.
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◼ Existing store sales increased 0.3%, number of customers decreased 4.7%, and sales per customer increased 5.2% compared with FY8/2025. 12 Existing Store Sales/Number of Customers/Sales Per Customer １. 2026年8月期 決算概況 85% 90% 95% 100% 105% 110% 115% Existing store results compared with same month in the year before Sales Number of customers Sales per customer 2. FY8/2026 Financial Summary Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sales 106% 102% 113% 102% 100% 101% 103% 100% 107% 100% 103% 106% 97% 102% 96% 105% 103% 97% 98% 99% 105% 97% 106% 97% Number of customers 111% 105% 110% 102% 104% 106% 106% 100% 103% 97% 99% 103% 97% 100% 97% 99% 98% 92% 95% 96% 99% 91% 93% 88% Sales per customer 95% 97% 102% 99% 96% 96% 97% 100% 104% 103% 103% 102% 100% 101% 100% 106% 105% 105% 103% 104% 106% 107% 114% 110% FY8/2025 FY8/2026
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１. 2026年8月期第３四半期 決算概況 13 Karaoke Segment Quarterly Net Sales and Operating Profit Karaoke Segment Quarterly Net Sales and Operating Profit ◼ Sales and earnings are lowest in the 1Q and highest in the 2Q, which includes the year-end/New Year holiday, followed by the 4Q, which includes Obon holiday and summer vacation, and the 3Q, which includes spring break and Golden Week. (Million yen) FY8/2022 FY8/2023 FY8/2024 FY8/2025 FY8/2026 FY8/2027 2. FY8/2026 Financial Summary -2,000 -1,000 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 20,000 22,000 24,000 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q Net sales (left scale) Operating profit (right scale) １Q ２Q ３Q ４Q Sales forecast （forecast）
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2. 2026年8月期 予想（業績） 14 About 70 Karaoke JOYSOUND Joined the KOSHIDAKA Group ◼ On November 1, using an absorption-type split, the new Standard Corp., a Koshidaka subsidiary, received about 70 JOYSOUND karaoke and other stores operated by the former Standard Corp., which was a subsidiary of XING Inc. ◼ Standard Corp. operations from November 2025 to August 2026 were included in FY8/2026 consolidated results. (including non-consolidated net sales of 6,834 million yen and operating loss of 129 million yen, and amortization of goodwill of 184 million yen) ◼ Conversion of JOYSOUND stores to the Manekineko or GLANZA brands and formats begins. ◼ For higher earnings, consolidated purchasing of food, beverages and other supplies, lease negotiations, productivity improvements for all activities, and other cost reduction measures are planned. ◼ Strengthening key back-office functions, including new store development, alongside integration to improve efficiency. 2. FY8/2026 Financial Summary KARAOKE GLANZA Kyobashi KARAOKE GLANZA Nagoya Nishiki
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15 Number of Stores/Rooms FY8/2025 FY8/2026 Change No. of stores No. of rooms No. of stores No. of rooms No. of stores No. of rooms Manekineko Near railway stations/ prime shopping areas 409 11,660 429 12,182 +20 +522 Suburban/roadside locations 288 7,185 293 7,497 +5 +312 Total 697 18,845 722 19,679 +25 +834 One Kara 6 207 5 170 -1 -37 JOYSOUND GLANZA Standard Near railway stations/ prime shopping areas - - 61 1,699 +61 +1,699 Suburban/roadside locations - - 6 170 +6 +170 Total - - 67 1,869 +67 +1,869 Total 703 19,052 794 21,718 +91 +2,666 Number of Stores opened/closed FY8/2025 FY8/2026 １Ｑ ２Ｑ ３Ｑ ４Ｑ FY １Ｑ ２Ｑ ３Ｑ ４Ｑ FY No. of stores opened Near railway stations/ prime shopping areas 10 6 5 12 33 8 3 4 9 24 Suburban/roadside locations 6 1 3 7 17 6 3 2 3 14 Total 16 7 8 19 50 14 6 6 12 38 No. of stores closed (Manekineko/One Kara) 3 2 2 4 11 3 2 6 2 13 No. of stores closed (Standard Corp.) 1 1 2 4 Number of Karaoke Stores and Rooms １. 2026年8月期 決算概況2. FY8/2026 Financial Summary
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(Million yen) Item FY8/2024 FY8/2025 FY8/2026 Net sales Operating profit No. of locations Net sales Operating profit No. of locations Net sales Operating profit No. of locations South Korea 123 (11) 4 94 (30) 4 89 (35) 3 Malaysia 710 67 13 926 108 15 1,139 69 19 Thailand 304 54 3 312 (10) 4 356 (17) 4 Indonesia 88 (3) 2 119 (5) 2 122 (3) 3 Overseas 1,225 107 22 1,451 63 25 1,706 14 29 2. 2023年8月期 決算概況 16 Overseas Performance ◼ Opened four stores in Malaysia → Operations remained, absorbing new store opening costs. ◼ Opened one store in Indonesia ◼ Operations in Thailand and Indonesia were profitable at the store level. ◼ Preparations are under way for opening the 1st store in the U.S. and the Philippines. A store in Malaysia A store in Thailand 2. FY8/2026 Financial Summary *Sales and operating profit in Thailand and Indonesia are not consolidated Malaysia operations became a consolidated subsidiary in FY8/2026.
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17 Real Estate Management/ Other Businesses 2. FY8/2026 Financial Summary
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2. 2023年8月期 決算概況 18 Real Estate Management Business 2. FY8/2026 Financial Summary ◼ Steady performance at new and existing properties → AQERU Maebashi commerce and business complex, Shibata 2-chome Building, MANEKI Shimbashi Building and Fleuret Sakuragicho ◼ Sold the Atsugi property (Million yen) Item FY8/2022 FY8/2023 FY8/2024 FY8/2025 FY8/2026 Result Comp. Result Comp. Result Comp. Result Comp. Result Comp. Net sales 922 - 1,488 - 1,585 - 1,857 - 1,910 - Cost of sales 737 79.9% 1,296 87.1% 1,447 91.3% 1,594 85.8% 1,638 85.7% Gross profit 185 20.1% 192 12.9% 137 8.7% 263 14.2% 271 14.1% SG&A expenses 19 2.1% 42 2.8% 27 1.8% 41 2.2% 52 2.7% Operating profit 165 17.9% 149 10.1% 109 6.9% 222 12.0% 219 11.5%
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2. 2023年8月期 決算概況 19 Other Businesses 2. FY8/2026 Financial Summary (Million yen) Item FY8/2022 FY8/2023 FY8/2024 FY8/2025 FY8/2026 Result Comp. Result Comp. Result Comp. Result Comp. Result Comp. Net sales 894 - 1,459 - 863 - 879 - 923 - Cost of sales 939 105.0% 1,410 96.7% 859 99.5% 800 91.0% 891 96.5% Gross profit (45) - 48 3.3% 4 0.5% 79 9.0% 32 3.4% SG&A expenses 27 3.0% 46 3.2% 41 4.8% 42 4.7% 88 9.5% Operating profit (73) - 2 0.2% (37) - 165 4.3% (55) - ◼ Sales and earnings at existing food and beverage stores such as “Gindaco Highball” and “CAFÉ ECLA” were increasing. ◼ Opened one CAFÉ ECLA location each in Kitaageo, Saitama prefecture and Nagaoka, Niigata prefecture. Earnings down due to store opening expenses.
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20 Balance Sheet and Cash Flows 2. FY8/2026 Financial Summary
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2. 2023年8月期 決算概況 21 Balance Sheet Total assets increased 10.3 billion yen because of higher non-current assets resulting from continuation of many store openings and the acquisition of Standard. The equity ratio increased because of the completion of conversions of unsecured convertible-bond-type bonds with share acquisition rights and higher retained earnings. (Million yen) Item August 31, 2025 August 31, 2026 Change Current assets 15,791 13,724 （2,067） Non-current assets 52,797 65,257 +12,460 Total assets 68,588 78,982 +10,394 Current liabilities 14,923 16,561 +1,638 Non-current liabilities 18,559 19,913 +1,354 Net assets 35,105 42,506 +7,401 Net interest-bearing debt 1,037 2,046 +1,009 Equity ratio 51.2% 53.8% Up 2.6pt Net DER (times) 0.02 0.04 Improvement 0.02 ROE 16.1% 16.4% Up 0.3pt (Million yen) 2. FY8/2026 Financial Summary 0.02 0.04 0 0.01 0.02 0.03 0.04 0 20,000 40,000 60,000 80,000 Aug. 31, 2025 Aug. 31, 2026 Total assets Net assets NET DER (times)
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2. 2023年8月期 決算概況 22 Cash Flows Cash used in investing activities increased and free cash flows decreased mainly because of the Standard acquisition and the large number of store openings in Japan and other countries. Cash decreased partly due to cash used to reduce debt. (Million yen) Item FY8/2025 FY8/2026 Change Cash flows from operating activities 12,774 10,626 （2,148） Cash flows from investing activities (8,292) (12,564) （4,271） (Free cash flows) 4,482 (1,938) （6,420） Cash flows from financing activities (791) (2,207) （1,416） Cash and cash equivalents at end of period 10,439 6,466 （3,973） (Million yen) 2. FY8/2026 Financial Summary (15,000) (10,000) (5,000) 0 5,000 10,000 15,000 FY8/2025 FY8/2026 CF from operating activities CF from investing activities Free cash flows Cash and cash equivalents at end of period
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03 FY8/2027 Consolidated Forecast SECTION 03
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3. 2024年8月期 業績予想 24 FY8/2027 Forecast Consolidated Forecast (Million yen) Items FY8/2026 Result FY8/2027 Forecast Vs. FY8/2026 Change Ratio Net sales 80,401 90,358 +9,957 12.4% Operating profit 10,771 12,604 +1,833 17.0% (Operating profit to net sales) (13.4%) (13.9%) Ordinary profit 11,003 12,322 +1,319 12.0% (Ordinary profit to net sales) (13.7%) (13.6%) Profit attributable to owners of parent 6,346 7,142 +796 12.5% (Profit to net sales) (7.8%) (7.9%) Net income per share (Yen) 76.31 80.95 +4.64 6.1% 3. FY8/2027 Forecast
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3. 2024年8月期 業績予想 25 FY8/2027 Forecast by Segment Forecast by Segment (Million yen) Items FY8/2026 Result FY8/2027 Forecast YoY Change Net sales 80,401 90,358 +9,957 Karaoke 78,076 87,229 +9,153 Real Estate Management 1,910 2,171 +261 Other 923 1,542 +619 Adjustment (509) (584) （75） Operating profit 10,771 12,604 +1,833 (Operating profit to net sales) (13.4%) (13.9%) Karaoke 12,030 13,239 +1,209 (Operating profit to net sales) (15.4%) (15.1%) Real Estate Management 219 393 +174 (Operating profit to net sales) (11.5%) (18.1%) Other (55) 102 +157 (Operating profit to net sales) - (6.6%) Adjustment (1,423) (1,130) +293 3. FY8/2027 Forecast ◼ Karaoke Business • Forecast existing store sales in Japan to increase 5% YoY • Sales forecast includes the first full FY contribution of the 38 stores added in FY8/2026 and sales from new stores added/to be added in FY8/2027. • Forecast includes Standard sales of 8,800 million yen and operating profit of 160 million yen (after goodwill amortization) • Forecast sales of 1,400 million yen and operating profit of 230 million yen at Koshidaka Malaysia. ■Real Estate Management • Higher sales and earnings by leasing properties newly acquired ■Other Business • Higher sales and earnings from CAFÉ ECLA, Gindaco Highball and other food and beverage operations • Higher sales due to opening of NeCoLabo Café
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04 Shareholder Return Policy SECTION 04
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4. 株主還元策について 27 Dividend per share/Payout ratio Distributing earnings to shareholders is one of the highest priorities of Koshidaka Holdings. Our policy is to pay dividends consistently while taking steps for the medium/long-term growth of the value of our stock. By accomplishing the Entertainment Infrastructure Plan*1 and creating the next core drivers of growth, we are aiming for more growth of our businesses and the even more efficient use of capital. The specific dividend amount will be determined year to year based on the need to reinvest funds in current and new businesses and for other purposes and plan for a medium-term steady increase in the dividend payout ratio. FY8/2027 Dividend Policy (Yen) FY8/2022 FY8/2023 FY8/2024 FY8/2025 FY8/2026 FY8/2027 (forecast) Interim 4.0 5.0 7.0 12.0 13.0 15.0 Year-end 4.0 7.0 11.0 12.0 15.0 15.0 Annual 8.0 12.0 18.0 24.0 28.0 30.0 Payout ratio 17.9% 13.8% 21.8% 37.5% 36.7% 37.1% *1. The Entertainment Infrastructure Plan has the goal of accomplishing the medium-term corporate vision of “entertainment as infrastructure.” 4. Shareholder Return Policy ◼ Plans to pay an interim dividend and a year-end dividend of 15 yen each for a total full-year dividend of 30 yen per share, which is an increase of 2 yen from the FY8/2026 year-end dividend.
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4. 株主還元策について 28 Shareholder Benefit Program (Record Date: February 28/August 31) Shares held Length of shareholding Gift coupon (Record date: February 28) Gift coupon (Record date: August 31) Gift coupon (Total) At least 100 Under three years 2 coupons (2,000 yen) 2 coupons (2,000 yen) 4 coupons (4,000 yen) Three years or more 4 coupons (4,000 yen) 4 coupons (4,000 yen) 8 coupons (8,000 yen) At least 400 Under three years 5 coupons (5,000 yen) 5 coupons (5,000 yen) 10 coupons (10,000 yen) Three years or more 10 coupons (10,000 yen) 10 coupons (10,000 yen) 20 coupons (20,000 yen) 1,000 or more Under three years 10 coupons (10,000 yen) 10 coupons (10,000 yen) 20 coupons (20,000 yen) Three years or more 20 coupons (20,000 yen) 20 coupons (20,000 yen) 40 coupons (40,000 yen) ※More stores eligible for benefits Shareholder gift coupons, which were previously valid only at Karaoke Manekineko and One-Kara (single-use room karaoke), can now also be used at CAFÉ ECLA, Karaoke shop JOYSOUND, Karaoke GLANZA and SKY “Ten- kuu” Shabu-shabu Sukiyaki Dining. ※More convenience for coupon use Coupons will be distributed twice every year instead of once and will be valid for six months beginning with coupons distributed to shareholders of record on August 31, 2026. 4. Shareholder Return Policy
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The Mission of Koshidaka Holdings We will establish network of stores everywhere worldwide which provides with various types of entertainment services in order to enable people to enjoy their leisure time in the best possible way
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KOSHIDAKA HOLDINGS Co., LTD. (TSE Prime Market 2157) The purpose of this presentation is to provide information about the Koshidaka Group based on results of operations for the fiscal year ended August 31, 2026. This is not a solicitation to purchase securities issued by Koshidaka Holdings. This presentation is based on information as of October 9, 2026. Opinions, forecasts and other information represent the judgments of management at the time this presentation was prepared. Koshidaka Holdings provides no guarantee or other assurance that the information in this presentation is accurate or complete and may revise information without prior notice. Information about companies not belonging to the Koshidaka Group and about industries in this presentation use public information and other sources. Koshidaka Holdings does not guarantee the accuracy of this information.