Shofu Inc. · TSE:7979
Shofu — Q1 FY2027 Earnings Presentation
25 slides from Shofu's earnings presentation, Aug 7, 2026
Slide 1: FY2027 Q1 Earnings Presentation Materials
［Code: 7979］ FY2027(April 2026- March 2027) Q1 Earnings Presentation Materials Prepared for Investor Meeting on August 7, 2026 SHOFU INC. August 5, 2026 Kyoto Headquarters Factory “SMILE FACTORY TAKUMI” (Completed in March 2026) © S H O F U IN C . A l l R i g h t s R e s e r v e d .
Slide 2: Agenda
Agenda 1 Consolidated Financial Results for FY2027 Q1 2 Financial Forecasts for FY2027 3 Topics Appendix 1
Slide 3: Consolidated Financial Results for FY2027 Q1
1 Consolidated Financial Results for FY2027 Q1 2
Slide 4: Financial Summary
■Consolidated Financial Results for FY27 Q1 Financial Summary FY2027 Q1 results Net sales ¥10,788mn （Overseas sales 58.7%） Operating profit ¥1,942mn ▌ Net sales were broadly in line with the plan, up 1.0% on a local currency basis. Year on year, net sales increased 7.8% on a local currency basis and
Slide 5: Key earnings highlights for FY2027 Q1
■Consolidated Financial Results for FY27 Q1 Key earnings highlights for FY2027 Q1 (¥mn, %) FY26 Q1 FY27 Q1 FY27 FY27 Q Change YoY Actual Actual Forecast Fore (% of sales) (% of sales) (% change) (% of progress) Net sales 9,506 ( 100.0) 10,788 ( 100.0) 1,281 ( 13.5) 42,958 ( 25.1) (Domestic sales) 3,
Slide 6: Net sales by product category (YoY)
■Consolidated Financial Results for FY27 Q1 Net sales by product category (YoY) Net sales +1,281 （+13.5%） (¥mn) FY27 1Q Change YoY(%) LCY Actual Composition \ basis basis Cement Nail Care & Other Artificial Prod. Teeth 1,877 17.4% 1.8% -5.1% Business 人工歯類 Products Abrasive Forex 1,613 15.0% 17.3% 10
Slide 7: Net sales by region (YoY)
■Consolidated Financial Results for FY27 Q1 Net sales by region (YoY) Net sales +1,281 （+13.5%） (¥mn) FY27 1Q YTD Change YoY(%) Asia ex-China & Oceania LCY Europe Actual Composition \ basis basis Forex impact Japan 4,460 41.3% 12.4% 12.4% North & Latin China America Overseas 6,327 58.7% 14.2% 4.4% N
Slide 8: Operating profit swing factors (YoY)
■Consolidated Financial Results for FY27 Q1 Operating profit swing factors (YoY) (¥mn) Increase in depreciation Increase in Decrease personnel in R&D expenses Increase in expenses Increase in advertising Decrease in other expenses expenses cost of sales Forex ratio impact Professional fees: -96 Rent
Slide 9: Balance sheet
■Consolidated Financial Results for FY27 Q1 Balance sheet (¥mn) Assets Liabilities and net assets Loans payable Cash and deposits Other liabilities Inventories Securities & Investment securities Net assets Other assets High equity ratio (82.0%)： Continuing to pursue capital-efficient management. ▌ A
Slide 10: Cash flows
■Consolidated Financial Results for FY27 Q1 Cash flows (¥mn) Operating cash flow Profit before +3,199 income taxes Depreciation and +322 amortization Income taxes paid -1,169 Increase in inventories +78 Investing cash flow Proceeds from the sale of investment +1,168 securities FCF +2,202 Acquisition
Slide 11: Financial Forecasts for FY2027
2 Financial Forecasts for FY2027 10
Slide 12: Summary of full-year forecasts
■Financial Forecasts for FY27 Summary of full-year forecasts Net sales are expected to reach a record high. Operating profit is expected to grow steadily, while net profit is expected to decline. External Environment Business & Growth Strategy Profit Outlook & Risks ▌ Aim for balanced growth across
Slide 13: Risks and countermeasures related to growing uncertainty in the Middle East etc.
■Financial Forecasts for FY27 Risks and countermeasures related to growing uncertainty in the Middle East etc. At present, no material impact on production or supply has occurred; however, we recognize a wide range of risks and are working to respond early and minimize potential impacts Major Potent
Slide 14: Comparison of key metrics
■Financial Forecasts for FY27 Comparison of key metrics (¥mn, %) FY26 FY27 Change YoY Actual Forecast (% of sales) (% of sales) (% change) Net sales 39,994 ( 100.0) 42,958 ( 100.0) 2,964 7.4 (Domestic sales) 16,466 ( 41.2) 17,628 ( 41.0) 1,161 7.1 (Overseas sales) 23,527 ( 58.8) 25,330 ( 59.0) 1,802
Slide 15: Net sales by product category (YoY)
■Financial Forecasts for FY27 Net sales by product category (YoY) (¥mn) FY27 Change YoY(%) Net sales +2,964 （+7.4%） LCY Forecast Composition \ basis Cement basis Prod. Artificial Teeth 7,501 17.5% 4.5% 7.1% Nail Care 人工歯類 Products & Other Abrasive Machinery, Business 6,127 14.3% 5.6% 6.6% Equipment
Slide 16: Net sales by region (YoY)
■Financial Forecasts for FY27 Net sales by region (YoY) Net sales +2,964 （+7.4%） (¥mn) FY27 Change YoY(%) LCY Forecast Composition \ basis basis Asia ex- Japan 17,628 41.0% 7.1% 7.1% China & China Oceania Forex impact Overseas 25,330 59.0% 7.7% 11.3% Europe North & Latin 5,832 13.6% 12.4% 13.7% Nort
Slide 17: Operating profit swing factors (YoY)
■Financial Forecasts for FY27 Operating profit swing factors (YoY) (¥mn) Decrease in cost of sales ratio Increase in personnel Decrease in Increase in expenses Increase in depreciation advertising R&D expenses Increase in expenses other expenses Forex Sales impact growth Professional fees: -186 Trav
Slide 18: Forex impact FY27 Forecast
■Financial Forecasts for FY27 Forex impact FY27 Forecast (¥mn) Consolidated Per ¥1 of yen Forex rate earnings impact appreciation FY27 Operating Operating FY26 Sales Sales Forecast profit profit ＄ 150.97 150.00 -45 -16 -47 -21 € 174.54 170.00 -218 -48 -48 -19 RMB 20.93 20.00 -297 -217 -320 -214 ▌ FY
Slide 19: Topics
3 Topics 18
Slide 20: Sales of strategic shareholdings
■Topics Sales of strategic shareholdings FY25 FY26 FY27 FY28 vs. Plan：+561 FY25 FY26 FY27 (¥mn) ▌ Improve capital efficiency by using the sale proceeds to fund growth investments and shareholder returns. ▌ As of the end of FY27 Q1, ratio of cross-shareholdings to net assets was 19.6% ▌ In FY27 Q1, w
Slide 21: Strategic investments in growth areas
■Topics Strategic investments in growth areas Promoting collaboration with external partners in growth areas to create future business opportunities and strengthen the competitiveness of existing businesses Investment in Toregem BioPharma Co., Ltd. Investment in MEM Dental Technology Co., Ltd. Inves
Slide 22: Appendix
The following pages are provided for reference only. They will not be covered at the Financial Analyst Briefing. Appendix 21
Slide 23: Business results (quarter-by-quarter, last 4 quarters)
■Appendix Business results （quarter-by-quarter, last 4 quarters） (￥mn, %) FY26 Q2 FY26 Q3 FY26 Q4 FY27 Q1 Actual Actual Actual Actual (% of sales) (% of sales) (% change) (% of sales) Net sales 9,589 ( 100.0) 10,018 ( 100.0) 10,879 ( 100.0) 10,788 ( 100.0) (Domestic sales) 4,026 ( 42.0) 4,018 ( 40.1
Slide 24: Net sales and operating profit by segment
■Appendix Net sales and operating profit by segment (￥mn, %) FY26 Q1 FY27 Q1 Actual Actual Change YoY Amount Amount (% change) (% of sales) (% of sales) Dental Net sales 8,965 10,247 1,281 Business Operating profit 1,535 2,004 468 (Operating profit margin) ( 17.1) ( 19.6) ( 2.4) Nail Care Net sales
Slide 25: SHOFU INC.
Forecasts in this document are based on information and data available at the time of release as well as on assumptions concerning uncertain factors that might affect the company’s future business performance. Depending on various factors, actual business performance could differ substantially from