Slide 1: Financial Results Briefing, Second Quarter FY Ending August 2026
Saizeriya Co., Ltd., Financial Results Briefing Materials for the Second Quarter Materials for the Fiscal Year Ending August 31, 2026 (54th Fiscal Year from September 1, 2025 to August 31, 2026)
Slide 2: Contents
Contents Consolidated earnings Non-consolidated earnings Earnings by segment Number of outlets Increase and decrease in sales Increase and decrease in operating income Management indexes Trend of opening/closing outlets Trend of business results Number of outlets by region in Japan Capital investmen
Slide 3: Consolidated earnings
Consolidated earnings Unit: million yen Compared to Compared to the previous budget Actual results Previous year period Budget Increase and Increase and decrease decrease 117.5% 108.1% Net sales 142,854 121,572 132,200 21,282 10,654 115.8% 106.6% Gross profit 81,781 70,595 76,700 11,186 5,081 139.9%
Slide 4: Consolidated Earnings - Sales Ratios
Consolidated Earnings -Sales Ratios Compared to the Previous Year Unit: million yen Actual results Previous year Ratio difference Amount Sales ratio Amount Sales ratio Net sales 142,854 121,572 Cost of sales 61,072 42.8% 50,976 41.9% 0.9% Gross profit 81,781 57.2% 70,595 58.1% -0.9% Selling, general
Slide 5: Non-consolidated earnings
Non-consolidated earnings Unit: million yen Compared to Compared to the previous budget Actual results Previous year period Budget Increase and Increase and decrease decrease 120.4% 109.0% Net sales 96,124 79,814 88,200 16,309 7,924 118.7% 106.4% Gross profit 50,965 42,947 47,900 8,017 3,065 522.5%
Slide 6: Nonconsolidated Earnings - Sales Ratios
Nonconsolidated Earnings -Sales Ratios Compared to the Previous Year Unit: million yen Actual results Previous year Ratio difference Amount Sales ratio Amount Sales ratio Net sales 96,124 79,814 Cost of sales 45,159 47.0% 36,867 46.2% 0.8% Gross profit 50,965 53.0% 42,947 53.8% -0.8% Selling, genera
Slide 7: Segment Earnings - By Segment
Segment Earnings –By Segment Unit: million yen Net sales Operating income Compared to Compared to Q2/2026 Q2/2025 the previous Q2/2026 Q2/2025 the previous period period Current Previous Current Previous Corporation Difference Difference period period period period 120.4% 522.5% Saizeriya 96,124 79,
Slide 8: Segment Earnings - Breakdown of China (Shanghai, Guangzhou, Beijing)
Unit: million yen Net sales Operating income Compared to Compared to Q2/2026 Q2/2025 the previous Q2/2026 Q2/2025 the previous period period Current Previous Current Previous Corporation Difference Difference period period period period 105.4% 71.3% Shanghai 11,714 11,112 1,244 1,744 601 -500 109.9%
Slide 9: Segment Earnings - Breakdown of Asia
Segment Earnings –Breakdown of Asia Unit: million yen Net sales Operating income Compared to Compared to Q2/2026 Q2/2025 the previous Q2/2026 Q2/2025 the previous period period Current Previous Current Previous Corporation Difference Difference period period period period 118.8% 127.2% Hong Kong 9,0
Slide 10: Number of outlets
Number of outlets Number of outlets: 1,732 1,272 Increase of 50 outlets +83 Unit: outlet Increase of 50 1,800 outlets 21 +62 1,700 8 +17 1,732 1,682 1,600 2025/4Q Newly opened Closed Newly opened Closed overseas 2026/2Q Q2/2026 Q4/2025 domestic outlets domestic outlets overseas outlets outlets Conso
Slide 11: Number of Outlets Breakdown
Number of Outlets Breakdown Number of outlets as of the Newly opened outlets Closed outlets Current 1,541 Previous Current 6 Previous end of the fiscal year Current Previous period period period period period period Japan Shanghai Guangzhou Beijing Hong Kong Taiwan Singapore Vietnam Total The accumu
Slide 12: Net sales: Increase and decrease in sales
Net sales Increase and decrease in sales Compared to the previous year: 117.5% +21,280 million yen Unit: 100 million yen Increase of 21,280 1,600.0 million yen 21.8 +79.4 14.1 1,400.0 8.6 +6.2 +143.6 1,428.5 28.0 1,200.0 1,215.7 1,000.0 2025/2Q Newly Existing Closed Newly opened Existing Closed 2026
Slide 13: Net Sales: Factors for increase
Net Sales Increase and decrease in sales Compared to the previous year: 117.5% +21,280 million yen Consolidated net sales are 142,850 million yen. Domestic net sales are 96,120 million yen and overseas net sales are 46,730 million yen with the ratio of overseas sales being 32.7%. Factor for the incr
Slide 14: Net Sales: Increase and Decrease in Overseas Sales
Net Sales Increase and Decrease in Overseas Sales Compared to the previous year: 111.9% +4,980 million yen Unit: 100 million yen Increase of 4,980 million yen 600.0 500.0 43.5 6.2 467.3 400.0 300.0 417.5 200.0 Q2/2025 2025/2Q Exchange rate impact Increased amount Q2/2026 2026/2Q Exchange rate impact
Slide 15: Net Sales Compared to the Previous Year, All Outlets in Japan
Net Sales Compared to the Previous Year All the Outlets in Japan Average Average Number of Number of Net sales spending per Net sales spending per customers customer customers customer 130% March 2024 April May June 120% July August September 110% October November December 100% January 2025 February
Slide 16: Net Sales Compared to the Previous Year, Existing Outlets in Japan
Net Sales Compared to the Previous Year Existing Outlets in Japan Average Average Number of Number of Net sales spending per Net sales spending per customers customer customers customer 130% March 2024 129.1% 121.6% 106.1% April 122.0% 117.6% 103.7% May 122.1% 117.2% 104.1% June 131.9% 124.7% 105.7%
Slide 17: Existing Overseas Outlets: Shanghai, Guangzhou, Beijing
Net Sales Compared to the Previous Year Existing Overseas Outlets Shanghai 90.9%, Guangzhou 98.2%, Beijing 85.5% 130.0% 120.0% 110.0% 100.0% 90.0% 80.0% 70.0% 2024/2Q 2024/3Q 2024/4Q 2025/1Q 2025/2Q 2025/3Q 2025/4Q 2026/1Q 2026/2Q 2026/3Q Shang hai 128.8% 98.2% 93.4% 89.5% 93.7% 85.2% 80.3% 83.8% 89
Slide 18: Existing Overseas Outlets: Hong Kong, Taiwan, Singapore
Net Sales Compared to the Previous Year Existing Overseas Outlets Hong Kong 98.0%, Taiwan 103.7%, Singapore 104.1% 130.0% 120.0% 110.0% 100.0% 90.0% 80.0% 70.0% 2024/2Q 2024/3Q 2024/4Q 2025/1Q 2025/2Q 2025/3Q 2025/4Q 2026/1Q 2026/2Q 2026/3Q Hong Kong 106.1% 104.7% 104.6% 102.2% 104.6% 103.7% 101.6%
Slide 19: Number of Customers: Consolidated Increase and Decrease
Number of Customers Consolidated Increase and Decrease Compared to the previous year: 115.5% +22.0 million customers Unit: million customers Increase of 22.0 million customers 200.0 180.0 2.0 1.7 +9.1 160.0 1.0 +14.3 +3.3 164.2 140.0 142.2 120.0 100.0 Newly Existing Closed Newly Existing Closed 2025
Slide 20: Number of Customers/Average Spending Per Customer - Consolidated
Number of Customers/Average Spending Per Customer Consolidated Q2/2022 Q2/2023 Q2/2024 Q2/2025 Q2/2026 Net sales (million yen) 69,211 83,870 104,634 121,572 142,854 Number of (1,000 93,011 102,562 126,638 141,684 164,270 customers customers) Average spending per (yen) 744 818 826 858 870 customer *T
Slide 21: Number of Customers/Average Spending Per Customer - Domestic
Q2/2022 Q2/2023 Q2/2024 Q2/2025 Q2/2026 Net sales (million yen) 45,936 55,855 67,329 79,814 96,124 Number of (1,000 59,628 70,138 82,555 94,846 111,452 customers customers) Average spending per (yen) 770 796 816 842 862 customer *The above is the domestic figures. Average spending per Number of Aver
Slide 22: Number of Customers/Average Spending Per Customer - Overseas
Number of Customers/Average Spending Per Customer Overseas Q2/2022 Q2/2023 Q2/2024 Q2/2025 Q2/2026 Net sales (million yen) 23,150 28,002 37,292 41,755 46,730 Number of (1,000 33,382 32,424 44,010 46,901 52,319 customers customers) Average spending per (yen) 693 864 847 890 893 customer *The above is
Slide 23: Operating Income: Increase and Decrease
Operating Income Increase and Decrease in Operating Income +19.1 Compared to the previous year: 139.9% +2,470 million yen Increase of 2,470 Unit: 100 million yen 100.0 million yen +0.3 2.6 0.1 0.2 80.0 +34.2 60.0 7.0 86.5 40.0 61.9 20.0 Domestic Domestic selling, Overseas 2025/2Q Q2/2025 Overseas se
Slide 24: Operating Income: Factors of Increase and Decrease
Operating Income Increase and Decrease in Operating Income (Factors for decreasing profits are shown with .) Domestic amount of financial impact 27.2 100 million yen Costs 7.0 100 million yen Exchange rate impact 6.8 Unit price (Rising costs of rice, pizza cheese, and other items) 7.5 Physical distr
Slide 25: Operating Income: Increase and Decrease in Overseas
Operating Income Increase and Decrease in Overseas Operating Income Compared to the previous year: 95.9% 220 million yen Unit: 100 million yen Decrease of 220 million yen 80.0 60.0 +0.7 3.0 40.0 53.1 50.9 20.0 2025/2Q Q2/2025 Exchange rate impact Decreased amount 2026/2Q Q2/2026 Exchange rate impact
Slide 26: Trend of business results
Trend of business results Unit: million yen Q2/2022 Q2/2023 Q2/2024 Q2/2025 Q2/2026 Q4/2026 (Budget) Compared to Compared to Compared to Compared to Compared to Compared to Actual results the previous Actual results the previous Actual results the previous Actual results the previous Actual results
Slide 27: Management indexes
Management indexes Item Q2/2022 Q2/2023 Q2/2024 Q2/2025 Q2/2026 Return on assets (ROA) % 5.4 0.8 4.1 3.8 4.7 Number Total assets turnover 0.5 0.6 0.7 0.7 0.8 of times Earnings per share (EPS) yen 103.10 12.20 52.15 95.07 114.72 Book value per share (BPS) yen 1,815.26 1,874.56 2,052.72 2,291.21 2,562
Slide 28: Number of outlets by region in Japan
Number of outlets by region in Japan Number of Target area for opening Number of Number of Subtotal Percentage Prefectures newly opened an outlet outlets closed outlets outlets Tohoku/Hokkaido 77 7.3% Hokkaido 21 1 Region Aomori Prefecture 7 Iwate Prefecture 5 Miyagi Prefecture 19 Akita Prefecture 4
Slide 29: Trend of opening/closing outlets - Consolidated
Trend of opening/closing outlets Consolidated Q4/2026 Q2/2022 Q2/2023 Q2/2024 Q2/2025 Q2/2026 (Budget) Number of newly opened 48 41 50 90 79 161 outlets Number of closed 45 44 35 23 29 64 outlets Number of outlets as of 1,556 1,544 1,555 1,636 1,732 1,779 the end of the fiscal year *In the budget fo
Slide 30: Trend of opening/closing outlets - Japan
Trend of opening/closing outlets In Japan Q4/2026 Q2/2022 Q2/2023 Q2/2024 Q2/2025 Q2/2026 (Budget) Number of newly opened 18 12 4 14 17 40 outlets Number of closed 28 21 13 9 8 20 outlets Number of outlets as of 1,079 1,060 1,046 1,043 1,062 1,073 the end of the fiscal year *In the budget for 4Q/202
Slide 31: Trend of opening/closing outlets - Overseas
Trend of opening/closing outlets Overseas Q4/2026 Q2/2022 Q2/2023 Q2/2024 Q2/2025 Q2/2026 (Budget) Number of newly opened 30 29 46 76 62 121 outlets Number of closed 17 23 22 14 21 44 outlets Number of outlets as of 477 484 509 593 670 706 the end of the fiscal year *In the budget for 4Q/2026, a net
Slide 32: Capital investment
Capital investment Unit: million yen Q4/2026 Q2/2022 Q2/2023 Q2/2024 Q2/2025 Q2/2026 (Budget) Newly opened outlets 922 656 244 1,002 1,243 3,483 Renovation of existing outlets 65 149 401 2,012 1,842 6,248 Yoshikawa Factory 3 0 3 2 113 127 Kanagawa Factory 763 0 16 440 23 1,092 Fukushima Factory 0 0
Slide 33: Earnings forecast
Earnings forecast Unit: 100 million yen Full business Compared to the year previous period Net sales Operating income Net income Net sales Japan: 204,000 million yen/ overseas: 93,000 million yen Domestic net increase of 20 outlets/overseas net increase of 77 outlets Existing outlets in Japan: 116.0
Slide 34: Challenges to be made from now on
Challenges to be made from now on Foster store managers capable of establishing the outlet organization. Implement active repair of the outlets so as to improve the outlet environment. Restructure production, physical distribution and purchasing from a global perspective. Reduce Store Operations Thr
Slide 35: Financial Results Briefing, Second Quarter FY Ending August 2026
Saizeriya Co., Ltd., Financial Results Briefing Materials for the Second Quarter Materials for the Fiscal Year Ending August 31, 2026 (54th Fiscal Year from September 1, 2025 to August 31, 2026)