Interim report
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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 7, 2026 CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd FFFFFiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll RRRRReeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee SSSSSiiiiixxxxx MMMMMooooonnnnnttttthhhhhsssss EEEEEnnnnndddddeeeeeddddd AAAAAuuuuuggggguuuuusssssttttt 3333311111,,,,, 22222000002222266666 (((((UUUUUnnnnndddddeeeeerrrrr JJJJJaaaaapppppaaaaannnnneeeeessssseeeee GGGGGAAAAAAAAAAPPPPP))))) Company name: ABC-MART,INC. Listing: Tokyo Stock Exchange Securities code: 2670 URL: https://www.abc-mart.co.jp/ir/ Representative: Kiichiro Hattori President and Representative Director Inquiries: Yasuo Ishii Director, Corporate Planning Office Manager Telephone: +81-334765452 Scheduled date to file semi-annual securities report: October 8, 2026 Scheduled date to commence dividend payments: November 9, 2026 Preparation of supplementary material on financial results: Yes Holding of financial results briefing: Yes (for institutional investors and analysts) (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 202,298 6.4 36,131 7.4 37,971 5.7 25,931 6.6 August 31, 2025 190,132 0.9 33,644 (1.2) 35,924 2.3 24,336 0.8 Note: Comprehensive income For the six months ended August 31, 2026: ¥ 25,385 million [ 13.2%] For the six months ended August 31, 2025: ¥ 22,420 million [ (24.1) %] Basic earnings per share Diluted earnings per share Six months ended Yen Yen August 31, 2026 104.73 - August 31, 2025 98.28 - (((((22222))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll pppppooooosssssiiiiitttttiiiiiooooonnnnn Total assets Net assets Equity-to-asset ratio As of Millions of yen Millions of yen % August 31, 2026 475,639 416,481 86.9 February 28, 2026 455,202 401,000 87.5 Reference: Equity As of August 31, 2026: ¥ 413,459 million As of February 28, 2026: ¥ 398,079 million 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 - 35.00 - 40.00 75.00February 28, 2026 Fiscal year ending - 40.00February 28, 2027 Fiscal year ending February 28, 2027 (Forecast) - 40.00 80.00 Note: Revisions to the forecast of cash dividends most recently announced: None
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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 403,000 6.4 67,200 6.2 69,800 3.9 47,700 2.9 192.64 Note: Revisions to the financial result forecast most recently announced: Yes ***** 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 247,618,938 shares As of February 28, 2026 247,618,938 shares (ii) Number of treasury shares at the end of the period As of August 31, 2026 2,318 shares As of February 28, 2026 2,318 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Six months ended August 31, 2026 247,616,620 shares Six months ended August 31, 2025 247,616,653 shares * Semi-annual financial results reports are exempt from review conducted by certified public accountants or an audit firm. FFFFFOOOOORRRRRWWWWWAAAAARRRRRDDDDD LLLLLOOOOOOOOOOKKKKKIIIIINNNNNGGGGG SSSSSTTTTTAAAAATTTTTEEEEEMMMMMEEEEENNNNNTTTTTSSSSS AAAAANNNNNDDDDD OOOOOTTTTTHHHHHEEEEERRRRR SSSSSPPPPPEEEEECCCCCIIIIIAAAAALLLLL IIIIITTTTTEEEEEMMMMMSSSSS The forecast for the year ending February 28, 2027 is based on ABC-MART, INC.'s hypotheses, plans and estimates at the date of publication. It is possible that some uncertain factors will cause the Company's future performance to differ significantly from the contents of forecast.
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1 Semi-annual Consolidated Financial Statements and Primary Notes Semi-annual Consolidated Balance Sheet (Millions of yen) As of February 28, 2026 As of August 31, 2026 Assets Current assets Cash and deposits 200,725 205,227 Notes and accounts receivable - trade 16,686 19,139 Securities 14,395 14,940 Inventories 106,562 116,691 Other 6,610 6,630 Allowance for doubtful accounts (133) (127) Total current assets 344,847 362,502 Non-current assets Property, plant and equipment Buildings and structures 51,720 53,197 Accumulated depreciation (25,895) (26,697) Buildings and structures, net 25,824 26,499 Tools, furniture and fixtures 27,730 28,895 Accumulated depreciation (21,895) (22,607) Tools, furniture and fixtures, net 5,835 6,287 Land 23,098 22,996 Construction in progress 1,208 1,338 Other 364 367 Accumulated depreciation (316) (323) Other, net 48 43 Total property, plant and equipment 56,015 57,164 Intangible assets Trademark right 0 - Software 2,803 2,330 Goodwill 63 1,545 Other 457 638 Total intangible assets 3,324 4,515 Investments and other assets Investment securities 20,114 20,959 Shares of subsidiaries and associates 1,221 1,221 Long-term loans receivable 68 58 Leasehold and guarantee deposits 27,014 27,059 Retirement benefit asset 385 330 Deferred tax assets 1,674 1,289 Other 554 556 Allowance for doubtful accounts (18) (17) Total investments and other assets 51,014 51,457 Total non-current assets 110,354 113,136 Total assets 455,202 475,639
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2 (Millions of yen) As of February 28, 2026 As of August 31, 2026 Liabilities Current liabilities Notes and accounts payable - trade 16,233 16,368 Electronically recorded obligations - operating 9,416 10,448 Short-term borrowings 1,222 1,762 Income taxes payable 10,856 12,612 Contract liabilities 1,063 1,132 Provision for bonuses 1,303 1,194 Other provisions 315 240 Asset retirement obligations 111 145 Notes payable - facilities 312 - Electronically recorded obligations - facilities 444 1,257 Other 11,060 11,665 Total current liabilities 52,341 56,827 Non-current liabilities Retirement benefit liability 9 350 Asset retirement obligations 755 767 Other 1,096 1,212 Total non-current liabilities 1,860 2,329 Total liabilities 54,201 59,157 Net assets Shareholders' equity Share capital 19,972 19,972 Capital surplus 24,114 24,114 Retained earnings 326,373 342,400 Treasury shares (4) (4) Total shareholders' equity 370,456 386,483 Accumulated other comprehensive income Valuation difference on available-for-sale securities 7,131 7,928 Foreign currency translation adjustment 20,490 19,047 Total accumulated other comprehensive income 27,622 26,975 Non-controlling interests 2,921 3,022 Total net assets 401,000 416,481 Total liabilities and net assets 455,202 475,639
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3 Semi-annual Consolidated Statements of Income and Comprehensive Income Semi-annual Consolidated Statement of Income (Millions of yen) For the six months ended August 31, 2025 For the six months ended August 31, 2026 Net sales 190,132 202,298 Cost of sales 92,453 99,390 Gross profit 97,679 102,908 Selling, general and administrative expenses Packing and transportation costs 2,147 2,204 Advertising expenses 3,412 3,558 Storage costs 1,310 1,332 Remuneration, salaries and allowances for directors (and other officers) 17,353 17,993 Bonuses 613 629 Provision for bonuses 1,274 1,196 Retirement benefit expenses 485 564 Legal and other welfare expenses 2,731 2,774 Rent expenses on land and buildings 18,396 19,254 Depreciation 2,919 3,214 Utilities expenses 1,397 1,408 Commission expenses 5,533 5,990 Taxes and dues 1,134 1,173 Amortization of goodwill 31 53 Other 5,295 5,428 Total selling, general and administrative expenses 64,035 66,777 Operating profit 33,644 36,131 Non-operating income Interest income 566 651 Dividend income 204 406 Foreign exchange gains - 165 Gain on sale of securities 1,176 - Rent income for house 481 456 Advertising medium income 17 17 Other 286 452 Total non-operating income 2,732 2,148 Non-operating expenses Interest expenses 18 19 Foreign exchange losses 129 - Rental expenses 257 256 Other 45 32 Total non-operating expenses 451 308 Ordinary profit 35,924 37,971
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4 (Millions of yen) For the six months ended August 31, 2025 For the six months ended August 31, 2026 Extraordinary income Gain on sale of non-current assets 8 1 Other 8 - Total extraordinary income 16 1 Extraordinary losses Loss on retirement of non-current assets 122 137 Impairment losses 240 111 Other 8 0 Total extraordinary losses 370 249 Profit before income taxes 35,570 37,722 Income taxes - current 11,220 11,686 Income taxes - deferred (110) 70 Total income taxes 11,110 11,757 Profit 24,459 25,965 Profit attributable to non-controlling interests 123 33 Profit attributable to owners of parent 24,336 25,931 Semi-annual Consolidated Statement of Comprehensive Income (Millions of yen) For the six months ended August 31, 2025 For the six months ended August 31, 2026 Profit 24,459 25,965 Other comprehensive income Valuation difference on available-for-sale securities 248 796 Foreign currency translation adjustment (2,287) (1,376) Total other comprehensive income (2,039) (579) Comprehensive income 22,420 25,385 Comprehensive income attributable to Comprehensive income attributable to owners of parent 22,249 25,284 Comprehensive income attributable to non-controlling interests 170 101
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5 Semi-annual Consolidated Statement of Cash Flows (Millions of yen) For the six months ended August 31, 2025 For the six months ended August 31, 2026 Cash flows from operating activities Profit before income taxes 35,570 37,722 Depreciation 3,096 3,388 Increase (decrease) in provision for bonuses 59 (109) Increase (decrease) in allowance for doubtful accounts 2 (7) Interest and dividend income (770) (1,057) Interest expenses 18 19 Foreign exchange losses (gains) 44 (277) Loss (gain) on sale of securities (1,176) - Loss (gain) on sale and retirement of non-current assets 120 136 Impairment losses 240 111 Decrease (increase) in trade receivables (4,635) (1,838) Decrease (increase) in inventories (12,547) (8,985) Increase (decrease) in trade payables 10,044 1,859 Other, net 366 353 Subtotal 30,432 31,315 Interest and dividends received 604 818 Interest paid (18) (19) Income taxes paid (9,816) (10,117) Net cash provided by (used in) operating activities 21,201 21,997 Cash flows from investing activities Payments into time deposits (1,413) (714) Proceeds from withdrawal of time deposits 1,002 358 Purchase of property, plant and equipment (9,003) (3,684) Proceeds from sale of property, plant and equipment 11 1 Purchase of intangible assets (363) (348) Purchase of short-term and long-term investment securities (3,389) - Proceeds from sale of short-term and long-term investment securities 3,871 33 Payments for store removal (171) (120) Payments for acquisition of businesses - (4,008) Loan advances (200) (220) Proceeds from collection of loans receivable 232 223 Payments of leasehold and guarantee deposits (471) (473) Proceeds from refund of leasehold and guarantee deposits 727 618 Other payments (131) (58) Other proceeds 13 24 Net cash provided by (used in) investing activities (9,285) (8,369) Cash flows from financing activities Net increase (decrease) in short-term borrowings (182) 539 Dividends paid (9,156) (9,898) Other payments (0) - Net cash provided by (used in) financing activities (9,339) (9,358) Effect of exchange rate change on cash and cash equivalents (805) 701 Net increase (decrease) in cash and cash equivalents 1,771 4,970 Cash and cash equivalents at beginning of period 197,600 207,174 Cash and cash equivalents at end of period 199,371 212,144
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6 【Segment Information】 Ⅰ Six months ended August 31, 2025 (from March 1, 2025 to August 31, 2025) １．Information related to net sales and profit or loss for each reportable segment (million yen) Reportable segment Adjustment ※1 Amounts shown on interim consolidated statement of income ※2 Domestic Overseas Total Net sales External sales 139.145 50,987 190,132 － 190,132 Inter-segment sales and transfers 545 1,961 2,506 △2,506 － Total 139,691 52,948 192,639 △2,506 190,132 Segment profit 30,361 3,269 33,630 13 33,644 ※ １ The segment profit adjustment of 13 million yen represents elimination of intersegment transactions. ２ Segment profit has been adjusted with operating profit in the interim consolidated statement of income. ２. Information related to impairment losses on non-current assets, goodwill, etc. for each reportable segment Impairment losses related to non-current assets : Not applicable. Significant change in goodwill : Not applicable. Ⅱ Six months ended August 31, 2026 (from March 1, 2026 to August 31, 2026) １．Information related to net sales and profit or loss for each reportable segment (million yen) Reportable segments Adjustment ※1 Amounts shown on interim consolidated statement of income ※2 Domestic Overseas Total Net sales External sales 145,776 56,522 202,298 － 202,298 Inter-segment sales and transfers 565 2,169 2,735 △2,735 － Total 146,342 58,692 205,034 △2,735 202,298 Segment profit 31,875 4,299 36,174 △43 36,131 ※ １ The segment loss adjustment of 43 million yen represents elimination of intersegment transactions. ２ Segment profit has been adjusted with operating profit in the interim consolidated statement of income. ２. Information related to impairment losses on non-current assets, goodwill, etc. for each reportable segment Impairment losses related to non-current assets : Not applicable. Significant change in goodwill : Not applicable.