Slide 1: Q2 FY2026 Financial Results Presentation
iR abt BA St 20 FY2026 =E— SCALA
Slide 2: Contents
CONTENTS =e TPR ITFA IV 02 SCALAGROUP 20FY2026
Slide 3: Q2 FY2026 results summary
=E= SCALA 2 0 2 6 iS 6 B HA 2 Qa et es TE LILES ABH DBA, IFRS 2 DBASE 4,00784FA StH LC A328 5A A0.8%) 5684FI stHielowl T+ 1685F(+42.0%) Fe LING 20266A 208 SR Alit DXB Be iw MABE TCG ANDASI=F—YVaYAlsRLOHHEs FOVIIGY, MABWHESHAT << AlS@EAALICMFAQUATAP REKRRY CAO MREHBER. SANBIEbIC AUS Al ahd st Ee ANC
Slide 4: Contents
CONTENTS == AZAADTII—TFic DT 04 SCALAGROUP 20FY2026
Slide 5: Company overview (TSE: 4845)
05 BABU ANS (RET S41 LB I—-K:4845) RRBRSRRB2-21-1 RECHVUL32F 1991%12A118 DXBH/ AMBRE /TCGBR/ 1 Y¥1N—-YayRR 4132(20255F12A Riga BM) 35.9mR PR. APR. Ba. Re. Pe 1,7966859 SCALA GROUP 20 FY2026 6A308 =E= SCALA
Slide 6: Group business overview
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Slide 7: Contents
CONTENTS =———> jf 2iRS 07 SCALAGROUP 20 FY2026
Slide 8: Consolidated results and progress against forecast
2 Q PE y md i) Sr: SIR] ERE Benoneg. res romzntwnt em =E= SCALA Sm20% SW2QH(G Bt 4 iaaPAa 20266A8 , 99.2% azxrartvanvexiaesmemaen | et 8,800 5 2 OE BA Se Hi 142.0% BAM rsma HSI ‘2 630 96.9% > mt 4,950 KTARB LM ARTI 199.2% -eH =410 103.9% FEL MACE ICH BEER : me 1,150 - :aa =. 190 101.7% sawnsmmmccumt
Slide 9: Consolidated quarterly results
Doe HA Bl on: ar Bee AT BAUR ne 102.9. | eee 96.1, 339 2143 1,863 2230 =E= SCALA yis Ria yi RA CORRECT SoC 2026 1Q 2026 2Q i)
Slide 10: Quarterly results trend
DO + FA Sl) Sor: BaF 18 fa oe ti PB BKURE eae = ae 105.8.. AxYVbk 1Q,.2QeBle HEEs bolo eith =E= SCALA 120 128 aso a2 FE RA 7 RA CORRECT SoC 2026 1Q 2026 2Q 10
Slide 11: Results overview
RAB KU BIXY KR AIXxYVk 2Q8HHMAICHUTE BS CAIXYECOBFILZ EM a DILUGIS IFRSX— ROB 2G ENBREA CTX RGAE DVBT =E= SCALA Si : BAA 79 2 41 ATS 73 2026 20 DX At TG (RR, StS
Slide 12: Results overview
RAB KU BIXY KR AIXxYVk SERAPH CIBC HEEL. BRS RAMAlS ease bl 5 7 se ith a DILUGIS IFRSN— AO 2B CTX RBA PDT =E= SCALA Ati: BAA 143 426 39 99 4198 Fe RM 7 2026 20 Dx AM 16 St
Slide 13: Contents
CONTENTS we LIXVhG RRS 13 SCALAGROUP 20 FY2026
Slide 14: Segment results
=E= SCALA CPAIXY bE at: BBA 2026%F6 AHA FRUITS I zax 96 .9,, wax 199 _2., AXYbk ANFIASALI—-YayvR iS. MABUESORTS< Pitt A Bae eee itech TARO KUDXBRE 5 2,179 2,290 99 90 LyTlé7IL-FAthOe PEAEPA Dar AOE (CAV, RMS O EF fe 5 [cp SCC EMESS 20 208 20H 20 20 Hie
Slide 15: Segment KPIs
PAIXYE GI 202665 SiSKPI AXYVk MRRSAKVARRIS HSE) BE? AIY hs 1QORT AbRRORURL EST 250 200 3,000 =E= SCALA 217 213 216 2587 2,574 2,599 2,500 2,000 a a en _- a an 202540 202610 += 202620 20254Q 202610 += 202620 1,386 4,312 1,201 a 202540 202610 20262Q
Slide 16: Segment results
LAIXYE GI 2026659 PRET S I AXxYVbk ANYEBRS AO PIRE PROSE He Me PHLORAe RIF, 2QRHRMSTL - AReo (CatBibe bolo DUIS IFRSS—2D 489 20 Si: BAA aex 103.9, 470 20 Bie 39 20 XS =E= SCALA 0 20 He
Slide 17: Segment KPI trends
=E= SCALA PAIXYE GI 2026654 7,000 6,619 6,700 4,000 3600 3750 6,000 6.05 3.500 3,410 5500 oeag 3105 3.000 ans 2 5.000 4696 oa 4,000 4103 2500 . 3400 2.000 1549 we “ zu 1500 1336 2,000 4622 4,000 og soo 0 0 a2 ~ RFFvUSAR CES ase 4a 5a Gn Tn 8a (9n 10n Min 12 zoe dn 5a Ga Tn Bn On 108 Ma tn AMBISISDIL
Slide 18: Segment results
=E= SCALA CAIXY bh A ar: BBA 2026%F6AHA FRUTST aax 101.7. aax 83.9,, 1,231 1,210 170 143 AXYk B97 NO BCH A—RARBICIA. YATE FREP ADT y ARTE Wena @eaS aldara BRRMBAlLYUA—YayvO AIC KURZ NS 205i 202% 20 He
Slide 19: Segment KPI trends
=E= SCALA BAIXYEGI 20266A 4 SiSKPI 350,000 16,000 14,008 333,122 nf 324,665 ‘008 309.013 316,213 13,000 300135 " 12,000 44.388 11,156 M724 300,000 ~292.263 E 10.899 11,000 10,000 9,874 9,000 250,000 8,000 = . mt ft wt at at ee _ma ft wt ot af ee ARESFSPVRORBIS LRA 202510 20252Q 20253Q 20254Q 202610
Slide 20: Segment results
=E= SCALA CAXY bl ain: BFA 2026265 F8 PHITSFZ ane 97. 0., an _ IxyVk HSE XAIPSyKIF—L Voice] DUU—2S. BAD 107 110 PRyb CBRE eal P2SLARICHMAENTUNS hKEyYI2ZOBV. SBAH SEES I Sele it yy mires 0 202 2Q etme 202 20sBie
Slide 21: Supplementary financial tables
=E= SCALA VIMY KF BRS Fa LIND Bi: BAA wetmtomiarz.iers~ es fg 2,179 2,479 A299 = A12.1% ce 1,231 1,128 102 9.0% 16 a9 A7.9% 21 SCALAGROUP 20 FY2026 453 35 7.8%
Slide 22: Supplementary financial tables
=E= SCALA CIAVENRARS SRAM iM AA AAME wa vemos 99 432 332 | A77.0% 39 47 A8 | A17.2% 143 157 A1lh = A9.2% 4Y#IN-Yay A26 A4&T 21 _ 22 = SCALAGROUP 20 FY2026
Slide 23: Supplementary financial tables
=E= SCALA CIAVENRARS SRAM AAA A we: a weno ved. 207 928 A320 A60.7% 82 87 A5 A6.0% 162 183 A20 | A 11.3% 4y#aN-yay A119 A4&lT 28 = 23° SCALAGROUP 20 FY2026
Slide 24: Contents
CONTENTS = KEYTIRZ 24 SCALAGROUP 20 FY2026
Slide 25: Topics
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Slide 26: Topics
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Slide 27: Topics
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Slide 28: Topics
=E= SCALA SCALA TE 2Stiinicatons REYTIRA SI ReSHAWS (NOSAIZA)\O [U-AILF Fry 7 Has BMU-EAlU-AWLFFryI7] SMELL, BRCFIR Cito CW KIS AILS ER i EGG {FEO BSE - WRibeR. E==y = BEDBACSUAIFTRBLMEII ON HURL BUI © EME CASE ANIC AL https://scalagrp.jp/news/2026/1-scom-1/ 28 = SCALAGROUP 20 FY2026
Slide 29: Topics
=E= SCALA SCALA TE 2Stiinicaons REYTIRA FBT AF AIS BAM (C CHAR YV AT L = hie B [US Pay] ORES es =< HO MK LAM REE. M PASSICKS RRA A TES C. RERORRR @X halo WRI. BF RERE4OVCORMERBIC HAsO . RB EHE. https://scalagrp.jp/news/2026/01 -ikata/ 29 SCALAGROUP 20 FY2026
Slide 30: Topics
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Slide 31: Topics: ASPLA
=E= SCALA J\ASPLA KEYIZ MUSHT ATS RACH RW BRm- Ak: SHBICMA. Wahler e MR. FRAC O Gi Hak - RFA ER AE PER LS CARE Le ECE CSRSOBRIUASEHS. /\ASPLA https://scalagrp.jp/news/2026/02_aspla/ 31 SCALAGROUP 20 FY2026
Slide 32: Topics: SOCIALX
=E= SCALA SOCIALX__ KE YIA Y—YrIVDXTYNIKIPYR. 1 SRFELT BABEROF vy TILDESR—-hKCU-KRB BERHAICKEBWNSARBEHOF TILDE OM—hHICML.AIPYROSISRFEL SOCIALX IMPACT FUND TU-FRE. FvtLESR—hEU—-KRA ay | - . _ BHRAaReaRRCRANUI-YeEmMUss [*YUNIbFRAIZHEL RROD RRHS BEOPBRICAS. (REMC T. FEOMBPHICRRTSCEMCS SH, ORRICAIT ep s
Slide 33: Topics: SOCIALX
=E= SCALA SOCIALX__ KEY IA PBAFORINTEYRAETIL3 OM BI (cB B/S 7ORIPTEVAAETIL3 OME) (CHW EN. REKOSMETIVEL THE. > EBRAMICSIFORMCHUNBREMROSN, [cp Hite StH 2026-2028] Dit CHSBRO MERIT. https://scalagrp.jp/news/2025/2025-12-scom-4/ 33 SCALAGROUP 20 FY2026
Slide 34: Disclaimer
=E— SCALA RERRAH 20 FY2026 ABACMGROF MICAS SOMO SENTHVETH, SNSORMS AAEM RA CAFO ES RICE SEM LEED CHOY, FORO EBLE RET SOOT IkOVECA. BALBERORCSICKU. RRORACSRCSD REP SVET CLRMAMBSS RAL. TeT Td. REN TWSBBICRU BBS WVASMODEREWLOTHVETH FOBROLRES LUTE ERT SHO CABVECA. A KSRHEBERITTHVEHA.