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JINS Holdings Inc.(3046) FY8/26 Earnings Presentation October 9th, 2026 JINS Holdings Inc. https://jinsholdings.com
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2 FY8/26 Earnings Presentation Disclaimer Index Forward - looking statements contained within this presentation are based upon assumptions deemed reasonable by the Company at the time of writing, and may differ significantly from actual results due to a wide range of factors. 1. Shortfall in Operating Profit P.3 2. Executive Summary P.4 3. FY8/26 Full Year Results P.6 4. FY8/27 Earnings Forecast P.24 5. Conclusion P .30 6. Appendix P.32
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3 Shortfall in Operating Profit vs. Full - Year Co.E Exceeded Co.E through Q3; however, operating profit fell 1.31bn short of full - year Co.E due to lower Japan sales and gross profit margin in Q4 1H (Q1/Q2) Revised full - year Co. E at Q2 results announcement Q 3 +0. 0 8 bn Exceeded Co.E Q 4 - 1 . 40 bn Japan sales and gross profit margin underperformed Co.E Full Year - 1 . 31 bn Co.E 12.77bn → Result 11.45bn Q 4 Operating Profit : Difference from Co.E ( JPY bn) 3.86 - 0.73 - 0.51 - 0.66 +0.64 - 0.13 2.45 Q4 Co.E Japan Sales shortfall Japan GP margin declined Japan IT-related costs Japan Expense control Overseas Q4 Result A dverse weather Supply of high - priced lenses suspended Pressure on prices from discount sales Increase in system - related outsourcing expenses and depreciation Controlled other expenses Launch costs for new markets, etc Note: Totals may differ due to rounding down fractions / Full - year Co.E was revised at the Q2 results announcement
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4 Executive Summary Sales exceeded 100bn for the first time; Overseas operating profit 3x YoY — Executed strategic investments and strengthened the foundation to evolve as a global SPA — Consolidated • Sales: 111.2bn (+14.4%), exceeding 100bn for the first time • Operating p rofit: 11.4bn ( - 5.3%); executed strategic investments in initiatives including flagship stores and IT systems • EBITDA: 15.7bn (+4.0%); Maintained strong cash generation Overseas • Sales: +29.0% ; Operating p rofit: 2.2bn (approx. 3x YoY) • Overseas share of consolidated operating profit reached approx. 20 %, driven by factors including completion of restructuring in China Japan • Achieved double - digit sales growth driven by SSS growth (+5.3%) and accelerated store openings (540 → 591 stores) • Executed strategic investments in flagship stores, IT systems, etc. as planned FY8/27 Co.E • Projecting s ales of 124.2bn (+11.7%) and operating p rofit of 11.5bn • Targeting a 1,000 group - store network (planning 1,002 stores at year - end) SSS = Same store sales
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5 JINS’ 1,000s as a key milestones Surpassed ¥ 100bn in sales FY8/26; targeting 1,000 stores FY8/27 FY8/26 Result Consolidated Sales 111 . 2 bn +14.4% YoY Exceeded 100 bn for the first time FY8/27 Co.E Group Store Count Over 1,000 stores FY8/26 878 stores → FY8/27 1,002 stores ( Co.E ) Expanding sales and our store network to become a global company delivering JINS' value worldwide
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FY8/26 Earnings Presentation Results
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7 FY8/26 Consolidated Financial Highlights First - ever ¥ 100bn in sales; overseas now drives approx. 20% of operating profit Consolidated Results Sales 111 . 2 bn +14.4% YoY Gross Profit Margin 78.4 % +0.4pt YoY Operating Profit 11 . 4 bn - 5.3 % YoY OP Margin 10.3% EBITDA 15 . 7 bn +4.0 % YoY Overseas Overseas Sales 26 . 5 bn +29.0% YoY Overseas Share of Consolidated Sales 23.8 % FY8/25 21.1% Overseas Operating Profit 2 . 2 bn FY8/25 0.7bn (Approx. 3x) Overseas Share of Consolidated Operating Profit 19.4 % FY8/25 6.2% → To approx. 20% EBITDA = Operating Profit + Depreciation Expenses Note: Totals may differ due to rounding down fractions.
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8 FY8/26 Consolidated Results (YoY) Sales, gross profit & EBITDA increased; operating profit declined due to upfront investments (Unit: JPY bn) FY8/25 FY8/26 Change Change (%) Sales ① 97 . 2 111 . 2 +14 . 0 +14.4% Gross Profit 75 . 8 87 . 1 +11 . 3 +15.0% Gross Profit Margin ② 78.0% 78.4% +0.4pt ー SG&A Expenses ③ 63 . 7 75 . 7 +12 . 0 +18.8% SG&A Ratio 65.5% 68.1% +2. 6 pt ー Operating Profit 12 . 0 11 . 4 - 0. 6 - 5.3% Operating Profit Ratio 12.4% 10.3% - 2.1pt ー Net Income 8 . 3 7 . 7 - 0. 5 - 6.4% EBITDA 15 . 1 15 . 7 + 0. 6 +4.0% EBITDA = Operating Profit + Depreciation Expenses ① Sales exceeded 100bn for the first time • 111.2bn (+14.4%) • Sales grew in both Japan & overseas ② Improved gross profit margin despite inflation • 78.4% ( +0.4pt ) • Achieved improvement amid ongoing global inflation ③ SG&A expenses increased due to strategic investments • SG&A ratio: 68.1% ( +2. 6 pt ) • Operating Profit - 5.3% ; EBITDA +4.0% Note: Totals may differ due to rounding down fractions
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9 Consolidated Sales: Difference from FY8/25 Growing across "two pillars" of Japan & overseas: overseas generating approx. 40% of 14.0bn sales increase 97.2 +8.0 +5.9 111.2 FY8/25 Sales Japan Overseas FY8/26 Sales (Unit: JPY bn) Overseas Share of Consolidated Sales 21.1% 23.8% +2 . 7 pt YoY ■ Outer: FY8/26 ■ Inner: FY8/25 Note: Totals may differ due to rounding down fractions
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10 Consolidated Operating Profit: Difference from FY8/25 Japan executed upfront investments ; overseas profit growth (+1.4bn ) partially offset the investment costs 12.0 +6.1 - 2.4 - 2.1 - 1.6 - 2.0 +1.4 11.4 FY8/25 Operating Profit Increase in gross profit Personnel costs Rent Outsourcing expenses and fees paid Other SG&A expenses Increase in overseas profit FY8/26 Operating Profit Japan - 2 . 1 bn Overseas +1 . 4 bn Consolidated - 0. 6 bn Note: Totals may differ due to rounding down fractions / O ther SG&A expenses = Depreciation - 1.0, Advertising - 0.4, Others - 0.5 (Unit: JPY bn)
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11 Results by Segment (Japan & Overseas) Japan achieved sales growth while investing upfront; overseas drove sales & significant profit growth, expanding its profit contribution Sales (JPY bn) 76.6 20.5 84.7 26.5 Japan Overseas FY8/25 FY8/26 +10.5% YoY +29.0% YoY Operating Profit (JPY bn) 11.3 0.7 9.2 2.2 Japan Overseas FY8/25 FY8/26 - 18.6% YoY OP Margin 14.8% → 10.9 % Approx. 3x YoY OP Margin 3.6 % → 8.4% Note: Totals may differ due to rounding down fractions
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12 Japan Segment - Same - Store - Sales Growth Trend Maintained solid growth despite high prior - year hurdles, excluding temporary external factors such as weather conditions FY8/26 SSS Growth Rate (Monthly, % YoY) +7.5 +6.9 +7.7 +1.0 +6.6 +6.7 +7.6 +10.5 +17.2 - 0.1 - 1.5 - 2.0 Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Q1 +7.4% ⊕ Continued ASP growth ⊖ Sluggish sales of lower - price - range products Q2 +4.7% ⊕ Continued ASP growth ⊖ Inbound demand declined from Nov Q3 +12.0% ⊕ Favorable weather ⊕ Seasonal products sales ⊖ Pressure on prices from discount sales Q4 - 1.2% ⊖ Adverse weather (temporary) ⊖ Supply of high - priced lenses suspended (temporary) Jun – Aug: Adverse weather conditions Note: Totals may differ due to rounding down fractions SSS = Same store sales
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13 Overseas Growth Driving Profit Contribution Overseas became the "second earnings pillar ," generating approx. 20% of consolidated operating profit Overseas Share of Consolidated Sales 21.1% 23.8% FY8/25 FY8/26 Overseas Sales 26 . 5 bn +29.0% YoY Overseas Share of Consolidated Operating Profit 6.2% 19.4% FY8/25 FY8/26 Overseas Operating Profit 2 . 2 bn FY8/25 0.7bn → Approx. 3x YoY ( OP Margin: 8.4%) Note: Totals may differ due to rounding down fractions
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14 O verseas S egment: R egional topics Built a strong profit growth foundation across all overseas regions via global integration China Completed restructuring drove profit growth • Store closures stabilized • Higher ASP drove SSS growth Taiwan Accelerated store openings to expand market share • Expanded store network • B oth existing and new stores performed well US Strong new store sales and significant deficit reduction • New store performed well • Improved profitability per store Hong Kong Improved profitability via operational enhancements • Strong existing store sales • Improved profitability Vietnam New market entry • 1st store opened in Nov 2025 • Consolidation started in FY8/26 Note: Totals may differ due to rounding down fractions. / SSS = Same store sales
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15 Store Count Results Increasing store count across all regions & expanding global network – accelerating openings in Japan & Taiwan Group Store Count at End of FY 789 → 878 stores End of FY8/26 Net increase + 89 stores Open ed ⊕ 103 Close d ⊖ 14 Aiming for a 1,000 group - store network in FY8/27 Store Count by Country (Region) at End of FY 540 156 78 10 5 0 591 （ +51 ） 161 （ +5 ） 103 （ +25 ） 13 （ +3 ） 6 （ +1 ） 4 （ +4 ） Japan China Taiwan Hong Kong US Vietnam End of FY8/25 End of FY8/26 () indicates net increase from the end of FY8/25 End of FY8/25 Note: Totals may differ due to rounding down fractions
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16 1.16 1.10 0.96 0.63 0.79 0.76 0.72 0.58 0.89 0.72 0.80 0.64 0.81 0.81 0.71 0.75 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 FY8/23 FY8/24 FY8/25 FY8/26 Changes in Consolidated Inventory Levels Maintained inventory at optimal levels Inventory - to - monthly - sales ratio (Times) ■ Optimal level (0.6 - 0.9x) 6,600 6,390 6,058 4,107 4,760 5,030 5,084 4,639 5,398 5,727 6,621 5,838 6,456 7,132 7,184 7,600 Inventory (JPY mn) Note: Totals may differ due to rounding down fractions
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17 Gross Profit Margin (YoY) Global expansion yielded results ; overseas gross profit margin improvement supported consolidated results even under inflation 78.0% 77.6% 79.4% 78.4% 77.5% 81.2% Consolidated (+0.4pt) Japan (-0.1pt) Overseas (+1.8pt) FY8/25 FY8/26 I mprovement even under inflation, driven by a higher overseas share of consolidated sales Offset the impact of discount sales and exchange rates through higher ASP and inventory control Improved gross profit margin driven by higher ASP , contributing to consolidated results Note: Totals may differ due to rounding down fractions
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18 Key Changes in Consolidated SG&A Expenses F oundation - strengthening phase ; invest ed strategically in talent, flagship store s, and IT in Japan (Unit: JPY bn) FY8/25 FY8/26 Change Japan Overseas Major Factors SG&A Expenses 63 . 7 (65.5%) 75 . 7 (68.1%) +12 . 0 (+2. 6 pt ) +8 . 2 +3 . 7 Japan SG&A Ratio 66.6% ( +3.8pt ) Overseas SG& A Ratio 72.8 % ( - 3.0pt ) Personnel 23 . 0 (23.7%) 26 . 9 (24.2%) +3 . 8 (+0.5pt) +2 . 4 +1 . 4 [Strategic] Increased headcount and store count Rent 14 . 4 (14.9%) 17 . 3 (15.6%) +2 . 8 (+0.7pt) +2 . 1 + 0. 7 [Strategic] Impacted by flagship store rent Fees paid Outsourcing expenses 8 . 6 (8.9%) 10 . 6 (9.6%) +1 . 9 (+0.7pt) +1 . 6 + 0. 2 [Strategic] System - related outsourcing costs (approx . + 1.0bn YoY ) Depreciation 3 . 0 (3.1%) 4 . 2 (3.9%) +1 . 2 (+0. 8 pt ) +1 . 0 + 0. 2 [Strategic] System - related depreciation (approx . + 0.6bn YoY ) Advertising 4 . 3 (4.5%) 5 . 4 (4.9%) +1 . 0 (+0.4pt) + 0. 4 + 0. 5 Maintained a controlled ad - to - sales ratio Others 10 . 1 (10.4%) 11 . 1 (10.0%) +1 . 0 ( - 0.4pt) + 0. 5 + 0. 4 I ncreased due to business expansion; decreased as a % of sale ( ) indicates % of sales Note: Totals may differ due to rounding down fractions
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19 Strategic Costs: Flagship Stores , New Markets & IT Systems Executed planned strategic investments in three areas for our next success as a Global SPA Flagship Stores Promoting the JINS brand worldwide Co.E at BOY 1.2 bn New Markets Delivering value to customers in new markets Co.E at BOY 0.2 bn IT Building a system infrastructure to win globally Co.E at BOY 1.0 bn FY8/26 & FY8/27: Period for developing competitive foundation & innovation for mid - to long - term profit growth
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20 Opened JINS Ginza and Shinjuku as first flagship stores , strengthening global brand appeal Strategic Costs 01: Flagship Stores Investment purpose Enhancing global recognition and brand power 1.2 bn Co.E at BOY Results • Spending mostly on track • Sales significantly exceeded expectations
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21 Promoting entry into new countries, with a focus on the Southeast Asian market Strategic Costs 02: New Overseas Markets Investment purpose Expanding TAM 0.2 bn Co.E at BOY Results • Expanded into Mongolia/Vietnam and shifting to direct operations in the Philippines • Spending mostly on track Note: TAM ＝ Total Addressable Market
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22 Strengthened systems and foundations to improve business accuracy in all countries/regions Strategic Costs 03: IT Systems Investment purpose Strengthening business foundation and enhancing customer experience 1.0 bn Co.E at BOY Results • Advanced the modernization of the global core system • Cost overrun +0.7bn vs. Co.E Global unified data platform Global core system Centrally managing sales, inventory, accounting & custome r data Japan China Taiwan Hong Kong US Vietnam Standardizing operations across s tores and e - commerce worldwide
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23 Investment Drives the Next Success – JINS Growth Story Past overseas investments drive today's results; today's investments drive tomorrow's success Past Invested in overseas expansion • Expanded into China, US, Taiwan & Hong Kong • Business restructuring in China Present: strengthening business foundation Expanding overseas business & profit contribution • Overseas sales 26.5bn • Overseas operating profit approx. 3x YoY • Overseas generates approx. 20% of c onsolidated profit • Strengthening business foundation Future Investing for the next success • Continuing to strengthen business foundation • 1,000 group - store network in FY8/27 • Realizing value creation and ROI • Maximizing business coverage as a global vision company Driving global value creation for the benefit of all stakeholders
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FY8/27 Earnings Forecast
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25 FY8 /27 Consolidated Earnings Forecast Targeting double - digit sales growth & strong EBITDA growth of +10.9% YoY — projecting profit growth while investing strategically (Unit: JPY bn) FY8/26 Result % of Sales FY8/27 Co.E % of Sales Change Change (%) Sales 111 . 2 ー 124 . 2 ー +13 . 0 +11.7% Gross Profit 87 . 1 78.4% 97 . 3 78.3% +10 . 1 +11.6% SG&A Expenses 75 . 7 68.1% 85 . 8 69.1% +10 . 1 +13.3% Operating Profit 11 . 4 10.3% 11 . 5 9.3% + 0. 0 +0.4% Ordinary Profit 11 . 5 10.3% 11 .3 9. 1 % - 0.2 - 1.8 % Net Income 7 . 7 7.0% 7.8 6 . 3 % +0.0 0 . 0 % EBITDA ★ 15 . 7 14.2% 17 . 4 14.0% +1 . 7 +10.9% Dividends JPY 104 JPY 104 JPY ± 0 ー EBITDA = Operating Profit + Depreciation Expenses Sales 124.2bn +11.7% YoY Operating Profit 11.5bn +0.4 % YoY （ OP Margin 9.3% ） ★ EBITDA 17.4bn +10.9% YoY Note: Totals may differ due to rounding down fractions ≒ Cash Generation Capacity
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26 FY8/27 Earnings Forecast by Segment Expanding overseas share in both sales & profit – targeting over +20% YoY growth for overseas (Unit: JPY bn) FY8/26 Result FY8/27 Co.E YoY Change Comments Japan Sales 84 . 7 91 . 9 +7 . 2 +8.5% Accelerating store openings: net increase +60 stores (651 stores at end of FY8/27) ASP ¥ 13,007 (+3.1%) Unit sales 6.857mn (+5.3%) Operating Profit 9 . 2 8 . 7 - 0. 4 - 5.3% Operating Profit Ratio 10.9% 9.5% - 1.4pt ー Overseas Sales 26 . 5 32 . 3 +5 . 8 +22.0% Targeting over +20% YoY growth in both sales & profit Entering store expansion phase in China & projecting profitability in the US Operating Profit 2 . 2 2 . 7 + 0. 5 +24.0% Operating Profit Ratio 8.4% 8.5% +0.1pt ー Overseas Share of Consolidated Sales 23.8% 26.0% +2.2pt ー Expanding overseas share in both sales & profit Overseas Share of Consolidated Operating Profit 19.4% 23.9% +4. 5 pt ー Note: Totals may differ due to rounding down fractions
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27 Group Store Count at End of FY Store Count by Country (Region) at End of FY FY8 /27 Global Expansion Plan Accelerating openings in Japan & Taiwan; expanding in strategic areas in China – target to continue expanding beyond 1,000 group - store network 591 161 103 13 6 4 9 651 （ +60 ） 182 （ +21 ） 124 （ +21 ） 17 （ +4 ） 9 （ +3 ） 7 （ +3 ） 12 （ +3 ） Japan China Taiwan Hong Kong US Vietnam Philippines End of FY8/26 End of FY8/27 (Co.E) Note: Transitioning the Philippines to direct management in FY8/27 (9 stores at end - FY8/26); the increase in year - end store coun t includes these 9 stores in addition to 115 net new openings. 878 → 1,002 stores End of FY8/27 ( Co.E ) End of FY8/26 Net increase +124 stores Overseas share: 35.0 ％ () indicates net increase from the end of FY8/26 Open ⊕ 1 27 Close ⊖ 1 2 Consolidation 9
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28 FY8 /27 Gross Profit Margin Forecast Keeping a high gross profit margin in the 78% range through ASP increase, sales discount & inventory managemen t 78.4% 78.3% FY8/26 Result FY8/27 Co.E Consolidated Gross Profit Margin ( - 0.1pt YoY) Increase in ASP ASP ¥ 13,007 (+3.1%) Controlling Discount Sales Mitigating downward pressure on prices Disciplined Inventory Management Continuing inventory control at optimal levels Assumed Exchange Rate 1 USD ＝ JPY 160 Note: Totals may differ due to rounding down fractions ASP = Average selling price
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29 FY8 /27 SG&A Expenses Forecast SG&A ratio reaching 69.1% (+1.0pt) driven by global business expansion & IT investments (Unit: JPY bn) FY8/26 Result FY8/27 Co.E YoY Major Factors SG&A Expenses 75 . 7 (68.1%) 85 . 8 (69.1%) +10 . 1 Global business expansion & IT investments Personnel 26 . 9 (24.2%) 30 . 9 (24.9%) +3 . 9 Increase in headcount driven by accelerated store openings Rent 17 . 3 (15.6%) 19 . 4 (15.6%) +2 . 0 Accelerating store openings (net increase : 124 stores) Fees paid (Incl. outsourcing expenses) 10 . 6 (9.6%) 11 . 4 (9.2%) + 0. 7 Business expansion; decreasing as a % of sales Depreciation 4 . 2 (3.9%) 5 . 9 (4.8%) +1 . 6 Depreciation arising from large - scale IT investments Advertising 5 . 4 (4.9%) 5 . 7 (4.6%) + 0. 3 Maintaining a controlled ad - to - sales ratio Others 11 . 1 (10.0%) 12 . 4 (10.0%) +1 . 2 Business expansion () indicates % of sales Building a foundation to compete globally while factoring in planned depreciation over the next few years Note: Totals may differ due to rounding down fractions
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30 Conclusion Accelerating overseas growth by strengthening business foundation Driving "Global JINS" in FY8/27 with 1,000 store network & double - digit EBITDA growth FY8/26 Result Sales 111.2 bn +14.4%; exceeded 100bn for the first time Overseas Operating Profit 2 . 2 bn Approx. 3x ; overseas generated approx. 20% of consolidated profit EBITDA 15 . 7 bn +4.0% ; achieved profit growth while absorbing strategic investments FY8/27 Co.E Sales 124 . 2 bn +11.7% ; s ustaining double - digit growth Group Store Count 1,002 stores Targeting a 1,000 group - store network EBITDA 17 . 4 bn +10.9% ; enhancing cash generation Investing domestically, earning overseas; maximizing corporate value as a global SPA
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マスタータイトルの書式設定 FY8/26 Results APPENDIX
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33 FY8/26 Quarter Results （ Cosolidated / by Segment) (Unit ： JPY mn ） Q1 Q2 Q3 Q4 FY Consolidated Sales 23 , 98 7 26 , 52 4 30 , 21 7 30 , 49 0 111 , 22 0 YoY(%) +13.9% +11.6% +21.0% +11.3% +14.4% Operating Profit 2 . 02 3 2 , 90 9 4 , 06 3 2 , 45 7 11 , 45 4 Operating Profit Ratio 8.4% 11.0% 13.4% 8.1% 10.3% Japan Sales 18 , 08 1 20 , 16 7 23 , 07 3 23 , 38 5 84 , 70 7 YoY(%) +12.7% +7.7% +18.4% +4.5% +10.5% Operating Profit 1 , 4 1 1 2 , 33 2 3 , 21 6 2 , 27 4 9 , 23 5 Operating Profit Ratio 7.8% 11.6% 13.9% 9.7% 10.9% Overseas Sales 5 , 90 5 6 , 35 7 7 , 14 3 7 , 10 5 26 , 51 2 YoY(%) +17.9% +26.0% +30.2% +41.6% +29.0% Operating Profit 61 1 57 7 84 7 18 3 2 , 21 9 Operating Profit Ratio 10.3% 9.1% 11.9% 2.6% 8.4% Note: Totals may differ due to rounding down fractions
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34 FY8/26 Full - Year Co.E vs. Results Overseas beat targets in both sales and OP; Japan missed plan on Q4 sales and gross margin (Unit: JPY bn) FY8/26 Co.E FY8/26 Result Difference % of Co.E Comments Consolidated Sales 1,103 1,112 +8 100.8% Exceeded plan driven by overseas growth Operating Profit 127 114 - 13 89.7% Missed plan due to Q4 GP shortfall in Japan Japan Sales 854 847 - 7 99.1% Q4 sales fell short by 0.94bn vs. plan, mainly due to severe weather Operating Profit 106 92 - 13 87.1% Mainly driven by lower Q4 gross margin at 75.9% (vs. 78.1% plan); IT cost overruns absorbed by SG&A savings Overseas Sales 249 265 +15 106.4% Continued strong growth exceeding plan Operating Profit 21 22 +0 102.4% Beat plan driven by revenue growth • OP Variance ( - 1.3bn ): Driven by lower Q4 gross profit in Japan. • Next FY Focus: Leverage data platform investments and enhance sales forecast accuracy. Note: Totals may differ due to rounding down fractions
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APPENDIX FY8/27 Co.E
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FY8/27 Co.E FY8/27 Co .E FY8/26 Result (Unit: JPY mn ) 1H 2H Full Year VS Sales Change YOY Full Year VS Sales Sales 57,500 66,770 124,270 11.7% 111,220 Gross Profit 44,968 52,368 97,336 78.3% 11.6% 87,182 78.4% SG&A Expenses 41,108 44,728 85,836 69.1% 13.3% 75,728 68.1% Personnel 14,846 16,082 30,929 24.9% 14.8% 26,942 24.2% Advertising 2,782 2,943 5,725 4.6% 5.8% 5,414 4.9% Rent (Excl. Company Housing) 9,189 10,210 19,400 15.6% 12.1% 17,311 15.6% Depreciation (Incl. Retired Assets) 2,806 3,151 5,957 4.8% 39.0% 4,285 3.9% Lease Expense 593 589 1,182 1.0% 6.9% 1,106 1.0% Fees paid (Incl. Outsourcing Expenses) 5,556 5,852 11,409 9.2% 7.4% 10,621 9.6% Supplies 1,553 1,723 3,277 2.6% 19.4% 2,745 2.5% Others 3,779 4,173 7,953 6.4% 8.9% 7,301 6.6% Operating Profit 3,860 7,640 11,500 9.3% 0.4% 11,454 10.3% Non - Operating Income or Expense - 121 - 79 - 200 - 0.2% 56 0.1% Ordinary Profit 3,738 7,560 11,299 9.1% - 1.8% 11,510 10.3% Extraordinary Income or Loss - 83 - 393 - 476 - 0.5% - 1,083 - 1.0% Earnings Before Income Taxes 3,655 7,167 10,823 8. 7 % 3 .8% 10,426 9.4% Income Taxes 1,024 1,997 3,022 2.4% 15.0% 2,629 2.4% Profit Attributable to Owners of Parent 2,630 5,169 7,800 6. 3 % 0.0 % 7,797 7.0%
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37 FY8/27 Co.E (By Segment/Same - Store Sales Growth) Sales by Business (JPY mn /%) FY8/27 Co.E FY8/26 Result Amount ( JPYmn ) Composition (%) YoY （ % ） Amaount ( JPYmn ) Composition (%) Japan 91,921 74.0% 8.5% 84,707 76.2% Stores 87,266 70.2% 8.9% 80,140 72.1% EC 4,392 3.5% 1.9% 4,311 3.9% Others 262 0.2% 2.8% 255 0.2% Overseas 32,348 26.0% 22.0% 26,512 23.8% China 12,340 9.9% 15.2% 10,710 9.6% Others 20,008 16.1% 26.6% 15,801 14.2% Consolidated Sales 124,270 100.0% 11.7% 111,220 100.0% YoY Change for All /Existing Stores (%) FY8/27 Co.E FY8/26 Result 1H Co.E 2H Co.E Full Year 1H 2H Full Year All Stores 10.9% 7.3% 8.9% 10.2% 11.8% 11.1% Existing Stores 1.8% 0.5% 1.0% 5.9% 4.8% 5.3%
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38 FY8/27 Co.E (Unit Sales/ASP) Domestic Unit Sales FY8/27 Full Year Co.E FY8/26 Result (Million Units/%) Unit Sales ( mn ) YoY (%) Unit Sales ( mn ) Unit Sales Total 6 , 857 5.3% 6 , 514 Prescription 6 , 006 4.1% 5 , 768 Nonprescription 852 14.2% 746 Domestic ASP FY8/27 Full Year Co.E FY8/26 Result (JPY/%) Amount (JPY) YoY (%) Amount (JPY) ASP 13,007 3.1% 12,611 Prescription 14,024 3.9% 13,497 Nonprescription 5,825 1.2% 5,754
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39 FY8/27 Co.E (Capital Investment/Store Openings) Capital Investment (Unit: JPYmn) EBITDA (Unit: JPYmn) Amount 10,751 EBITDA 17,457 Japan (New/Renovated stores) * 4,644 Operating Profit 11,500 Overseas 3,028 Depreciation 5,957 Other 3,077 * Includes guarantees and deposits Store Opening/ Closing Co.E FY8/26 Newly Consolidated 1H 2H Full Year (Unit: Store) Year - end Open Close Net Chg. Open Close Net Chg. Total Net Chg. Year - end Japan 591 26 6 20 41 1 40 60 651 China 161 12 2 10 12 1 11 21 182 Taiwan 103 11 2 9 12 0 12 21 124 Hong Kong 13 2 0 2 2 0 2 4 17 US 6 1 0 1 2 0 2 3 9 Vietnam 4 2 0 2 1 0 1 3 7 Philippines ー 9 1 0 1 2 0 2 12 12 Total 878 9 55 10 45 72 2 70 124 1,002