Japan Foods Holding Ltd. · SGX:5OI
Japan Foods — HY2026 Earnings Presentation
17 slides from Japan Foods's earnings presentation, November 2025
Slide 1: Corporate Presentation HY2026
Corporate Presentation HY2026 6 months ended 30 September 2025
Slide 2: Important Notice
Important Notice DISCLAIMER This presentation is prepared for information purposes only, without regard to the objectives, financial situation nor needs of any specific person. This presentation does not constitute, or form any part of any offer for sale or subscription of, or solicitation of any of
Slide 3: HY2026 at a Glance
Japan Foods Holding Ltd. HY2026 at a Glance
Slide 4: Performance Overview
Performance Overview 6 months ended 30 September 2025 Revenue Gross Profit HY2026: S$36.8 million S$30.8 million HY2025: S$43.4 million S$36.7 million Net Loss EBITDA HY2026: (S$3.3) million S$11.7 million HY2025: (S$1.6) million S$14.9 million Note: All financial figures have been rounded Japan Foo
Slide 5: Network
Network as at 30 September 2025 68 Self-operated restaurants in Singapore PRC 17 Restaurants through associated companies in China and Hong Kong Hong Kong 1 Restaurant operated by sub-franchisee in Malaysia Malaysia Singapore Japan Foods Holding Ltd. 5
Slide 6: HY2026 Network Highlights - Halal segment
HY2026 Network Highlights - Halal segment No. of No. of Revenue Restaurants Brands 7.7% As at As at As at HY2026 HY2026 HY2026 38 9 S$20.3 restaurants brands million As at As at As at HY2025 HY2025 HY2025 37* 9* S$22.0 restaurants brands million * Two Fruit Paradise brand outlets were not Halal-ce
Slide 7: HY2026 Network Highlights - Non-Halal segment
HY2026 Network Highlights - Non-Halal segment No. of No. of Revenue* Restaurants Brands 22.9% As at As at As at HY2026 HY2026 HY2026 30 11 S$16.5 restaurants brands million As at As at As at HY2025 HY2025 HY2025 47 16 S$21.4 restaurants brands million * Revenue includes J$ and sub-franchise Japan
Slide 8: Business Update: Restaurants operated by associated companies
Business Update: Restaurants operated by associated companies As at 30 September 2025, the No. of Share of Profit Group’s restaurants operated by Restaurants* 33.6% associated companies comprised: • 12 restaurants in Hong Kong As at • 5 in China 30 Sep 2025 HY2026 17 Weaker results due to: restaur
Slide 9: HY2026 Financial Highlights
Japan Foods Holding Ltd. HY2026 Financial Highlights
Slide 10: Financial Highlights
Financial Highlights 6 months ended 30 September S$’ m HY2026 HY2025 Change (%) Revenue 36.8 43.4 (15.2) Gross Profit 30.8 36.7 (16.0) Gross Profit Margin (%) 83.7 84.5 (0.8% pt) EBIT (2.6) (0.8) 225.0 EBIT margin (%) (7.1) (1.8) (5.3% pt) EBITDA 11.7 14.9 (21.5) EBITDA margin (%) 31.8 34.3 (2.5% pt
Slide 11: Revenue (S$'m)
Revenue (S$’m) Launch of Revenue 1st Halal- growth Non-Halal Halal concept despite restaurant the 86.4 83.6 in Nov pandemic 78.5 2020 26.3 40.8 42.1 51.0 54.6 1.6 13.9 43.4 36.8 67.8 68.1 68.4 22.0 49.4 52.2 20.3 40.7 45.6 41.5 21.4 16.5 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 HY2025
Slide 12: Cash Flow
Cash Flow Change S$’m HY2026 HY2025 (%) Net cash generated from operating activities 13.0 17.3 24.8 Net cash used in investing activities (0.6) (4.5) 85.6 Net cash used in financing activities (12.4) (14.3) 13.2 Net decrease in cash and - (1.5) N.M. cash equivalents Cash and cash equivalents a
Slide 13: Key Financial Ratios
Key Financial Ratios As at 30 Sep As at 31 Mar Change (%) 2025 2025 Cash and bank balances (S$’m) 7.5 7.9 3.9 Total assets (S$’m) 67.6 74.5 9.3 Total equity (S$’m) 18.2 21.5 15.3 Net cash ratio (1) 0.30 0.25 18.2 Net asset value per share (S’pore cents) (2) 10.48 12.38 15.3 Net cash per sh
Slide 14: Outlook & Strategies
Japan Foods Holding Ltd. Outlook & Strategies
Slide 15: Industry Outlook & Challenges
Industry Outlook & Challenges • Rapid expansion resulting in market oversaturation and margin pressure, leading to just as rapid closures(1) Continued F&B closures • In 2025, 63% of F&B closures had been registered for five years or less; 82% of these never recorded a profit(2) • Many new Chinese F&
Slide 16: Turnaround Strategy To Navigate Difficult Market Conditions
Turnaround Strategy To Navigate Difficult Market Conditions Focus on sales and profit recovery Drivers: • Continue rationalisation exercise; streamline operations and manage costs • Improve outlet performance by stepping up marketing and promotional efforts • Review restaurant portfolio and brand st
Slide 17: Thank You!
JAPAN FOODS HOLDING LTD. Thank You!