Being Holdings Co., Ltd. · TSE:9145
Being — H1 2026 Earnings Presentation
36 slides from Being's earnings presentation, Sep 15, 2026
Slide 1: Interim Financial Results Presentation Materials for the Fiscal Year Ending December 31, 2026
Interim Financial Results Presentation Materials for the Fiscal Year Ending December 31, 2026 BEING HOLDINGS CO., LTD. (Tokyo Stock Exchange Standard Market 9145) August 14, 2026 DISCLAIMER: This English document was translated using AI translation. You may use this for reference purposes only, full
Slide 2: Disclaimer
Disclaimer This document contains forward-looking statements. These statements are based solely on the information available at the time they were prepared. Furthermore, these statements do not guarantee future results and are subject to risks and uncertainties. Please note that actual results may d
Slide 3: Agenda
Agenda ■ Summary I… Consolidated Financial Results for the Six Months Ended June 30, 2026 II… Topics III… Consolidated Earnings Forecast for the Fiscal Year Ending December 31, 2026 ■ Appendix (Company overview, features and strengths) 2 © 2026 Being Group
Slide 4: Summary: Consolidated Financial Results for the Six Months Ended June 30, 2026
Summary Consolidated Financial Results for the Six Months Ended June 30, 2026 Although revenue has increased steadily due to the full-year operation of 14 new locations opened in the previous fiscal year, profits have decreased mainly due to temporary cost increases associated with profit improvemen
Slide 5: I Consolidated financial results for the six months ended June 30, 2026
I Consolidated financial results for the six months ended June 30, 2026
Slide 6: Profit and loss situation for the six months ended June 30, 2026 (YoY)
Profit and loss situation for the six months ended June 30, 2026 (YoY) FY2025 FY2026 YoY Q2 results Q2 results [Millions of yen] Percentage of Percentage of Percentage of Amount Amount Increase/decrease increase or operating revenue operating revenue decrease Operating revenue 15,820 17,502 +1,681 +
Slide 7: Analysis of factors in operating revenue changes
Profit and loss situation for the six months ended June 30, 2026 | Analysis of factors contributing to increases and decreases in operating revenue FY2025 FY2026 YoY [Millions of yen] Q2 results Q2 results Percentage of Amount Amount Increase/decrease increase or decrease Operating revenue 15,820 17
Slide 8: Performance highlights (interim period)
Performance highlights (interim period) Operating revenue (Millions Operating profit (Millions of yen) of yen) 1,400 7.3% 8.0% 20,000 30% 6.3% 7.0% 17,502 1,200 6.1% 18,000 15,820 25% 1,000 5.6% 6.0% 16,000 14,446 14,000 12,307 20% 4.0% 5.0% 12,000 10,774 800 4.0% 10,000 17.3% 15% 600 1,169 8,000 98
Slide 9: Quarterly trends and breakdown analysis of operating revenue
Quarterly trends and breakdown analysis of operating revenue Due to the opening of 14 new locations in the previous fiscal year, revenue from operations started from that period increased significantly (an increase of 515 million yen compared to the same period of the previous fiscal year). Newly la
Slide 10: Analysis of factors in operating gross profit changes
Profit and loss situation for the six months ended June 30, 2026 | Analysis of factors contributing to increases and decreases in operating gross profit FY2025 FY2026 YoY [Millions of yen] Q2 results Q2 results Percentage of Percentage of Percentage of Amount Amount Increase/decrease operating reven
Slide 11: Profit structure
Profit and loss situation for the six months ended June 30, 2026 | Profit structure Trends in profit structure [Millions of yen] 100% Operating profit Selling, general and 98% administrative expenses 986 1,796 2,304 Operating costs 2,243 1,169 96% 4.1 ● Percentage of SGA 94% 0.4 percentage points Yo
Slide 12: Analysis of factors in operating profit changes
Profit and loss situation for the six months ended June 30, 2026 | Analysis of factors contributing to changes in operating profit FY2025 FY2026 YoY [Millions of yen] Q2 results Q2 results Percentage of Percentage of Percentage of Amount Amount Increase/decrease operating revenue operating revenue i
Slide 13: Tokai SCM Center: Improvement plan and status
Tokai SCM Center: Improvement plan and status Policy: Focus on improvement activities in 1H and secure operating profit in 2H Q2 September 2025: Q1 Planned to Relocation and expansion generate profits Initial costs Running costs FY2025 FY2026 Business expansion Normalization of monthly income Initia
Slide 14: Quarterly trends in operating profit margin
Quarterly trends in operating profit margin Efforts to improve operating profit margin FY2026 Q2 • Analyze the data accumulated in "Jobs" and thoroughly Although the operating profit margin declined year-on-year due to upfront investments in the previous period, it improved from 4.6% in Q1 to 6.5% i
Slide 15: Financial status as of June 30, 2026
Financial status as of June 30, 2026 (compared to the end of the previous fiscal year) As of June 30, 2026 Compared to the end of the As of December 31, 2025 previous fiscal year Main factors for increase or [Millions of yen] Composition Composition Percentage of decrease Amount Amount Increase/decr
Slide 16: II Topics
REAL LOGISTICS Being Group Topics
Slide 17: Topic 1: Logistics business
Topic 1: Logistics business ■ April 2026: Opened our new logistics center "Yuki Center" Opening Center name Location Products handled Group companies date Yuki Center Yuki, Ibaraki April 21 Food and daily necessities • As of August 14, 2026, there are a total of 73 locations (including closures and
Slide 18: Topic 2: M&A
Topic 2: M&A ■ July 2026: Made two logistics companies subsidiaries • Acquire logistics companies that handle food, anticipating synergies with our company. • Aim to expand our business quickly by securing vehicles and personnel. • Strengthen the system for expanding business with existing customers
Slide 19: Topic 3: Addressing labor shortages
Topic 3: Addressing labor shortages ■ April 2026: Transition to a system with 120 days of annual holidays • Increase the number of annual holidays from 105 to 120 days. • Align with 3PL industry standards and eliminate lost opportunities in talent acquisition due to insufficient holidays. • No chang
Slide 20: Topic 4: External sales of Jobs
Topic 4: External sales of Jobs This is the first step in building a new revenue pillar and optimizing the entire supply chain. ■ Current position ■ Revenue model ■ Vision Implemented TMS/WMS for Optimize the entire • Initial costs our competitor for the first supply chain time • Monthly system usag
Slide 21: III Consolidated Earnings Forecast for the Fiscal Year Ending December 31, 2026
III Consolidated Earnings Forecast for the Fiscal Year Ending December 31, 2026
Slide 22: Consolidated earnings forecast for the fiscal year ending December 31, 2026
Consolidated earnings forecast for the fiscal year ending December 31, 2026 *No change from the initial forecast Growth Investment Continue 10% growth in operating revenue With the aim of securing and retaining the talent that will support our growth, we will invest 200 million yen in improving the
Slide 23: Progress rate against the full-year consolidated earnings forecast
Progress rate against the full-year consolidated earnings forecast Although the profit progress rate is lower than the previous fiscal year, we anticipate revenue growth and profit recovery in 2H, in line with our full-year plan. Q2 results (progress rate of full-year consolidated forecast) [Million
Slide 24: Key measures for 2H to achieve the full-year plan
Key measures for 2H to achieve the full-year plan In 2H, we aim to achieve our full-year plan by continuing to increase revenue and improving profit margins through improvements at the Tokai SCM Center. Operating revenue Q2 results Amount required in 2H 36,870 million yen 17,502 million yen 19,367 m
Slide 25: Basic policy for dividends
Shareholder returns *No change from the initial forecast Dividend for the fiscal year ending December 2026: 15.0 yen per share Interim dividend: 6.0 yen Year-end dividend (forecast): 9.0 yen Year-end dividend (yen) Interim dividend (yen) Dividend payout ratio (%) Recognizing shareholder returns as a
Slide 26: Appendix
C8 c REAL LOGISTI s Being Group Appendix
Slide 27: Company overview (1)
Company overview (1) Company name BEING HOLDINGS CO., LTD. Kanazawa Head Office ¦ 3-18 Re, Senkoji-machi, Kanazawa, Ishikawa TEL: 076-268-1110/FAX: 076-268-6631 Main office Tokyo Head Office ¦ 7th floor, Otemachi Park Building, 1-1-1 Otemachi, Chiyoda-ku, Tokyo TEL: 03-6259-1830/FAX: 03-6259-1831 Re
Slide 28: Group companies
Company profile (2) Percentage of voting Name Business description Share capital rights 1 ACTY Co., Ltd. 80 million yen 100.0% 2 FUKUI ACTY Co., Ltd. 30 million yen 100.0% 3 TOKYO ACTY Co., Ltd. 80 million yen 100.0% Logistics Group companies 4 COLLAVICE Co., Ltd. business 80 million yen 100.0% 5 A2
Slide 29: BEING Group: Four features
BEING Group : Four features Feature 1 Concentrating investment of management resources Specialized Feature 2 daily In commodities Feature 3 Transport- Rationalization and Overall Optimization of Logistics Visualized Eliminating Logistics Logistics On-site Sharing the same information with customers
Slide 30: Feature 1: Specialized in daily commodities
Feature 1: Specialized in daily commodities The reason we decided to specialize in daily commodities Seeing our employees delivering daily commodities during heavy snowfall made us realize the value of our work, and we decided to specialize in delivering daily commodities. ● Products handled Food in
Slide 31: Feature 2: Transport-Eliminating Logistics
Feature 2: Transport-Eliminating Logistics – Towards sustainable logistics – A touchless and transport-free logistics Conventional logistics system Cost of Manufacturer's Cost of transport logistics center transport Production area Touch the product Consolidating warehouses for manufacturers, Interm
Slide 32: Feature 3: Visualized Logistics | Jobs
Feature 3: Visualized Logistics | Jobs Jobs* Visualizing the real-time flow of goods Productivity Transport On-demand visibility (pull type) management system management system PMS TMS Inventory Arrival and Location of levels at the departure the delivery PMS WMS logistics center times of products v
Slide 33: Feature 4: On-site Capabilities to create operational solutions internally
Feature 4: "On-site Capabilities" to create operational solutions internally By developing and custom-making devices tailored to specific site conditions, we pursue reductions in man-hours, labor-saving operations, and improved safety. Labor and space reduction Streamlining work processes Improved d
Slide 34: Summary: Strengths and features
Summary: Strengths and features 1 A real logistics company that handles all six logistics functions in-house • The main focus is the "3PL business," which involves transportation, storage, packaging, handling, distribution processing, and the development and integration of information systems in-hou
Slide 35: Expected overview of a new branch opening (example)
Expected overview of a new branch opening (example) From preparation for opening to monetizing the base Monetization Initial costs Increased costs until stable operation is achieved Two months ago and before Opening Three months later... Six months later... Incurrence of operating Generated operatin
Slide 36: REAL LOGISTICS
REAL LOGISTICS Being Group