Consolidated Financial Results for the Six Months Ended February 28, 2026 (Based on Japanese GAAP)

(Amounts less than one million yen are rounded down)

1. Consolidated Financial Results for the Six Months Ended February 28, 2026 (from September 1, 2025 to February 28, 2026)

   1. Consolidated Operating Results (cumulative) (Percentages indicate year-on-year changes)

      	Net Sales		Operating income		Ordinary income		Profit attributable to owners of parent
      Six months ended	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      February 28, 2026	16,106	8.7	5,097	22.2	5,619	31.4	3,898	32.6
      February 28, 2025	14,810	6.5	4,172	(0.6)	4,277	(6.0)	2,940	(7.9)

      Notes Comprehensive income: For the six months ended February 28, 2026 ¥5,365 million [61.9%]

      For the six months ended February 28, 2025 ¥3,314 million [(13.6%)]

      	Earnings per share	Diluted earnings per share
      Six months ended	Yen	Yen
      February 28, 2026	39.58	-
      February 28, 2025	29.85	-

   2. Consolidated Financial Position

      	Total assets	Net assets	Equity capital ratio
      As of	Millions of yen	Millions of yen	%
      February 28, 2026	61,487	56,661	92.2
      August 31, 2025	57,987	53,561	92.4

      Reference Equity

      As of February 28, 2026 ¥56,661 million As of August 31, 2025 ¥53,561 million

2. Cash Dividends

   	Annual dividends per share
   	1Q-end	2Q-end	3Q-end	Year-end	Total
   	Yen	Yen	Yen	Yen	Yen
   Fiscal year ended August 31, 2025	-	16.00	-	23.00	39.00
   Fiscal year ending August 31, 2026	-	17.00
   Fiscal year ending August 31, 2026 (Forecast)			-	24.00	41.00

   Notes Revisions to cash dividends most recently announced: None

3. Forecast of Consolidated Financial Results for the Fiscal Year Ending August 31, 2026 (from September 1, 2025 to August 31, 2026)

   (Percentages indicate year-on-year changes)
   	Net Sales		Operating income		Ordinary income		Profit attributable to owners of parent		Earnings per share
   Full year	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	Yen
   	32,800	9.4	9,200	12.3	8,950	8.2	6,450	38.9	65.48

   Notes Revisions to earnings forecasts most recently announced: None

   ※ Notes

   1. Significant changes in the scope of consolidation during the semi-annual period: None Newly included: -

      Excluded: -

   2. Application of unique accounting methods in the preparation of semi-annual consolidated financial statements: None

   3. Changes in accounting policies, changes in accounting estimates, and restatement

      ①Changes in accounting policies due to revisions to accounting standards and other regulations:	None
      ②Changes in accounting policies due to other reasons:	None
      ③Changes in accounting estimates:	None
      ④Restatement:	None

   4. Number of issued shares (common shares)

①Total number of issued shares at the end of the period (including treasury shares)

②Number of treasury shares at the end of the period

③Average number of shares during the period (cumulative from the beginning of the fiscal year)

• The semi-annual consolidated financial results are not subject to certified public accountant's or audit firm's review.

  ※ Proper use of earnings forecasts, and other special matters

• The forward-looking statements, including earnings forecasts, contained in these materials are based on information currently available to the Company and on certain assumptions deemed to be reasonable. Consequently, any statements herein do not constitute assurances regarding actual results by the Company. Actual business and other results may differ substantially due to various factors.

• This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.

• ‌Attached Materials Index

  1. Overview of Operating Results 2

     1. Key Initiatives During the Second Quarter (Semi-Annual) 2

     2. Explanation of the Operating Results for the Second Quarter (Semi-Annual) 3

     3. Explanation of Financial Position and Cash Flows for the Second Quarter (Semi-Annual) 5

     4. Explanation of Future Forecast Information including Consolidated Business Results Forecasts 5

  2. Semi-Annual Consolidated Financial Statements 6

     1. Semi-Annual Consolidated Balance Sheet 6

     2. Semi-Annual Consolidated Income Statements and Semi-annual Consolidated Comprehensive Income Statements 8

        Semi-Annual Consolidated Income Statements

        For the six months ended February 28, 2025 and February 28, 2026 8

        Semi-Annual Consolidated Comprehensive Income Statements

        For the six months ended February 28, 2025 and February 28, 2026 9

     3. Semi-Annual Consolidated Statements of Cash Flows 10

     4. Notes to Consolidated Financial Statements 11

(Notes on Premise of Going Concern) 11

(Notes on Significant Changes in the Amount of Shareholders' Equity) 11

(Segment Information, etc.) 11

(Revenue Recognition) 12

(Significant Subsequent Events of Going Concern) 12

- 1 -

1. ‌Overview of Operating Results‌
   1. Key Initiatives During the Second Quarter (Semi-Annual)

      MANI Group aims to contribute to the well-being of people around the world by providing our products worldwide, based on our commitment: "The Best Quality in the World, to the World." To achieve further growth, we launched a new medium-term management plan, "Medium-Term Management Plan 2029," starting from the fiscal year ending August 31, 2026. As we move toward becoming a centennial company, we will pursue a robust growth strategy that reflects MANI's unique characteristics, such as our commitment to the "Best Quality in the World" and our "trade-off management" approach, to create corporate value.

      (Details for Medium-Term Management Plan 2029: https://www.mani.co.jp/en/pdf/mg_plan_2029.pdf)

      The main initiatives during the second quarter of the fiscal year ending August 31, 2026 are as follows:

      Resumption of sales of "MANI DIA-BURS" in China from November. Progressing Ahead of Initial Targets

      Regarding the "MANI DIA-BURS (Generic name is Dental Diamond Burs)" that the Company manufactures and sells, the Company conducted a voluntary recall in March 2025 and completed most of the recall by August. Subsequently, after receiving approval from Chinese regulatory authorities on October 29, 2025, we officially resumed sales in November. Thanks to proactive activities by our Chinese sales subsidiary, we have secured numerous repeat orders from Chinese customers (distributors and end-users), and performance recovery has progressed more smoothly than initially anticipated.

      During the cumulative second quarter period, recovery progressed ahead of the initial target (approximately 90% of pre-recall levels over two years). For the full fiscal year, sales are expected to recover to approximately ¥2.0 billion, equivalent to around 80% of pre-recall levels. The consolidated earnings forecast for the fiscal year ending August 31, 2026, already factors in the recovery of dia-burs in China, and there are no changes to the outlook at this time. If any matters requiring disclosure arise, we will promptly announce them.

      (Millions of yen)

      	Fiscal Year Ended August 31, 2024	Fiscal Year Ended August 31, 2025	Fiscal Year Ending August 31, 2026
      	Full-Year	Full-Year	First Quarter (From September to November)	Second Quarter (From December to February)	Second Half (From March to August)	Full-Year
      	Results	Results	Results	Results	Forecast	Forecast
      Sales of China	3,939	2,467	740	1,121	1,600	3,461
      Dental (Index)	(100%)	(63%)	(60%)	(136%)	(85%)	(88%)
      Sales of dia-	2,553	1,497	298	831	930	2,059
      burs (Index)	(100%)	(59%)	(37%)	(156%)	(77%)	(81%)

      Index: Ratio to results of fiscal year ended August 31, 2024 for the relevant period

      Progress of the Dental Restorative Materials Business at German Subsidiary MANI MEDICAL GERMANY GmbH (MMG)

      As part of efforts to turn around the performance of German subsidiary MMG, the Company decided to implement the following three reform initiatives, aiming to strengthen competitiveness and achieve sustainable growth in the dental business in Europe.

      1. Selection and Focus on the OEM Business

         The Company is reviewing transaction terms with approximately 80 OEM customers and will focus on customers with whom it can enhance growth potential and profitability through co-creation.

      2. Shift toward a Business Centered on Proprietary Brand Products

         MMG's standard products have been positioned as three proprietary brand products, which are "MANIFill (dental filling materials)," "MANIBond (dental bonding materials)," and "MANIShine (dental whitening materials)." From September 2025, sales of these three proprietary brand products have begun in the DACH region (Germany, Austria, and Switzerland). Leveraging the MANI Group's global sales network, these products are planned to be rolled out globally, including in Asia.

         Through the expansion of non-OEM products, the Company aims to secure profitability and standardize production and supply chain management.

      3. Establishing MMG as a European Sales Hub for MANI Dental Products

         In addition to dental restorative materials, sales of dental products such as burs and files in Europe will be transferred to MMG, strengthening customer contact points in Europe and improving sales efficiency.

         Share Acquisition in German Distributor iRIS EYE GmbH (Equity-Method Affiliate)

         On December 22, 2025, we acquired 36.67% of the issued shares of iRIS EYE GmbH (hereinafter "iRIS"), our ophthalmic product sales distributor in Germany, from its major shareholders and thereby made iRIS an equity-method affiliate of MANI Group. To achieve further growth in the global surgical business centered on ophthalmic products, we position Europe as one of our key regions and will strengthen our sales functions with iRIS as the core.

         During the cumulative second quarter period, as iRIS's fiscal year ends in December, the Company recognized only the acquisition cost of this transaction. Over the full fiscal year, equity-method investment gains or losses (net, including amortization equivalent to goodwill) will be recorded as non-operating income or expenses.

         Related press release: https://ssl4.eir-parts.net/doc/7730/announcement2/116520/00.pdf

         Progress in New Product Development

         Under the Medium-Term Management Plan 2029, strengthening R&D capabilities and launching next-generation core products is positioned as a key priority. From the fiscal year ending August 31, 2026, new product development projects have commenced, and development of products that may become future flagship offerings is underway.

         The latest status of our product development is as follows:

         NiTi Rotary File"JIZAI"
         Vitreous Forceps

         • Already launched in Japan, India, and Vietnam; launch in China planned for September 2026 (JIZAI-1).

         • A higher cutting performance model is planned for launch in Japan in September 2026 (JIZAI-2).

         • Development using new materials has also commenced (JIZAI-3).

         • Products with improved grip (27G and 25G) are scheduled for launch in Japan in April 2026.

         • Followed by expansion to the U.S., Europe, India, and China.

         • Full-scale automated mass production at the Hanaoka Plant is planned from August 2028.

         Full-scale operation of Hanaoka Factory (Smart Factory): Mass Production of JIZAI begins in September 2026

         In light of strong market demand for "JIZAI," the Company has decided to prioritize this product and commence mass production at the Hanaoka Factory from September 2026 (fiscal year ending August 31, 2027).

   2. Explanation of the Operating Results for the Second Quarter (Semi-Annual) Consolidated Financial Results: Revenue and Profit Increased Year-on-Year; Reached the Highest Ever Quarterly Revenue and Operating Profit

      Net sales amounted to ¥16,106 million (up 8.7% year on year). This growth was driven by the continued depreciation of the yen, which boosted overseas sales, the resumption of dia-bur sales in China, increased orders at our German subsidiary MMG, and strong sales of Eyeless Needle products in Asia (particularly in China, Thailand, and India). Gross profit was ¥10,723 million (up 13.0% year on year), supported by revenue growth and an improvement in the cost of sales ratio following the resumption of dia-bur sales. While the impact of performance-linked bonuses related to the results of the previous fiscal year was eliminated, expenses associated with the business launch of our U.S. subsidiary, MANI MEDICAL AMERICA, INC., and ongoing organizational reforms at MMG continued. As a result, selling, general and administrative expenses were ¥5,626 million (up 5.7% year on year). Nevertheless, due to a decline in the ratio of fixed costs, such as personnel expenses and depreciation, operating income increased to ¥5,097 million (up 22.2% year on year). In addition to higher operating income, foreign exchange gains from yen depreciation contributed to an ordinary income of ¥5,619 million (up 31.4% year on year) and profit attributable to owners of the parent reached

      ¥3,898 million (up 32.6% year on year).

      The following is an overview of financial results by segment. Segment sales figures are those from external customers.

      (Millions of yen)

      	Net sales		Segment income (Operating income)
      	Amount	Year on year	Amount	Year on year
      Surgical products	4,880	3.4%	1,726	5.1%
      Eyeless Needle products	5,882	5.9%	2,366	14.4%
      Dental products	5,343	17.8%	1,004	118.0%
      Consolidated total	16,106	8.7%	5,097	22.2%

      (Surgical products)

      The segment sales were ¥4,880 million (up 3.4% year on year), and the segment income was ¥1,726 million (up 5.1% year on year). Sales of ophthalmic knives used in cataract surgery remained stable mainly in Europe, Japan, and North America. On the other hand, inventory adjustments at distributors in China, which were triggered by a decline in the number of cataract procedures due to healthcare cost policies, continued. As a result, both segment sales and income recorded modest growth.

      (Eyeless Needle products)

      The segment sales were ¥5,882 million (up 5.9% year on year), and the segment income was ¥2,366 million (up 14.4% year on year). The segment achieved higher revenue and profit, driven by the acquisition of large-scale orders mainly in Asia, including China, Thailand, and India.

      (Dental products)

      The segment sales were ¥5,343 million (up 17.8% year on year), and the segment income was ¥1,004 million (up 118.0% year on year). Sales increased significantly, driven by the resumption of dia-bur sales in China, as well as strong sales performance in India. At MMG in Germany, sales of dental restorative materials expanded in North America, supported by increased orders from customers, and the subsidiary is continuing its efforts toward a recovery in performance. Segment income recovered substantially year on year, supported by higher sales and improvements in gross profit margins following the resumption of dia-bur sales in China.

      Sales to the Middle East Region:

      Although geopolitical risks have increased mainly in the Middle East, the Company's exposure to the region is limited, and the direct impact on consolidated results during the second quarter has been minimal. No significant decline in demand or order cancellations has been observed to date. The Company will continue to monitor logistics and market conditions in the region.

※Reference: Exchange rates

1. 1. Explanation of Financial Position and Cash Flows for the Second Quarter (Semi-Annual)
      1. Financial Position

         (Millions of yen)

         	As of August 31, 2025	As of February 28, 2026	Change
         Total assets	57,987	61,487	3,499
         Current assets	29,978	33,273	3,294
         Non-current assets	28,009	28,214	205
         Liabilities	4,425	4,825	399
         Net assets	53,561	56,661	3,100

         Total assets as of the end of the second quarter (February 28, 2026) stood at ¥61,487 million, an increase of ¥3,499 million from the end of the previous consolidated accounting period. This increase was mainly attributable to an increase of ¥3,294 million in current assets, reflecting primarily an increase of ¥4,415 million in cash and deposits, while other current assets decreased by ¥1,160 million due mainly to refunds of consumption taxes. In addition, non-current assets increased by ¥205 million, chiefly due to an increase in investment securities and related assets.

         Total liabilities as of the end of the second quarter (February 28, 2026) stood at ¥4,825 million, an increase of ¥399 million from the end of the previous consolidated accounting period. This primarily reflects increases in income taxes payable and provision for bonuses.

         Total net assets as of the end of the second quarter (February 28, 2026) stood at ¥56,661 million, an increase of ¥3,100 million from the end of the previous consolidated accounting period. This was primarily due to an increase in retained earnings resulting from the recognition of profit attributable to owners of the parent of ¥3,898 million, as well as a ¥1,464 million increase in foreign currency translation adjustments due to yen depreciation. These factors were partially offset by a ¥2,265 million decrease in retained earnings as a result of dividend payments.

      2. Cash Flows

      (Millions of yen)

      	Six months ended February 28, 2025	Six months ended February 28, 2026	Change
      Cash flows from operating activities	3,005	6,324	110.4%
      Cash flows from investing activities	(4,579)	(541)	(88.2%)
      Cash flows from financing activities	(2,292)	(2,297)	0.2%
      Effect of exchange rate change on cash and cash equivalents	333	1,025	207.3%
      Cash and cash equivalents at beginning of the period	21,017	17,401	(17.2%)
      Cash and cash equivalents at end of the period	17,485	21,912	25.3%

      During the six months ended February 28, 2026, the cash flows and factors contributing to those amounts are as follows. (Cash flows from operating activities)

      Cash inflows from operating activities were ¥6,324 million (up 110.4% year on year). This was primarily due to an increase in profit before income taxes and temporary increases in cash inflows such as refunds of consumption taxes.

      (Cash flows from investing activities)

      Cash outflows from investing activities were ¥541 million (down 88.2% year on year). This was primarily due to reduced expenditures for the purchase of property, plant and equipment following completion of the Hanaoka Factory, as well as increased inflows from withdrawals of time deposits and proceeds from the sale and redemption of securities.

      (Cash flows from financing activities)

      Cash outflows from financing activities were ¥2,297 million (up 0.2% year on year). This was primarily due to a cash outflow from dividend payments of ¥2,264 million, in addition to increased repayments of lease liabilities.

   2. Explanation of Future Forecast Information including Consolidated Business Results Forecasts

      Results for the second quarter of the fiscal year ending August 31, 2026, are as stated in "(2) Explanation of the Operating Results for the Second Quarter (Semi-Annual)." There are no changes to the consolidated earnings forecast for the full fiscal year announced in the "Summary of Consolidated Financial Results for the Fiscal Year Ended August 31, 2025" on October 8, 2025.

2. ‌Semi-Annual Consolidated Financial Statements‌‌

   1. Semi-Annual Consolidated Balance Sheet

      		(Millions of yen)
      As of August 31, 2025		As of February 28, 2026
      Assets
      Current assets
      Cash and deposits	18,424	22,840
      Notes receivable - trade	122	116
      Accounts receivable - trade	2,851	2,954
      Securities	310	5
      Merchandise and finished goods	744	806
      Work in process	3,147	3,288
      Raw materials and supplies	2,446	2,489
      Other	1,935	775
      Allowance for doubtful accounts	(3)	(3)
      Total current assets	29,978	33,273
      Non-current assets
      Property, plant and equipment
      Buildings and structures, net	13,382	13,455
      Machinery, equipment and vehicles, net	4,136	3,985
      Land	4,432	4,471
      Construction in progress	3,044	3,016
      Other, net	761	774
      Total property, plant and equipment	25,758	25,704
      Intangible assets
      Software	557	472
      Other	785	808
      Total intangible assets	1,342	1,280
      Investments and other assets
      Investment securities	63	283
      Deferred tax assets	455	371
      Insurance funds	248	232
      Lease receivables	-	183
      Other	141	158
      Total investments and other assets	908	1,229
      Total non-current assets	28,009	28,214
      Total assets	57,987	61,487

      		(Millions of yen)
      As of August 31, 2025		As of February 28, 2026
      Liabilities
      Current liabilities
      Accounts payable - trade	250	214
      Accounts payable - other	582	519
      Lease liabilities	49	38
      Income taxes payable	1,089	1,595
      Provision for bonuses	423	525
      Other	1,097	991
      Total current liabilities	3,494	3,884
      Non-current liabilities
      Lease liabilities	27	26
      Retirement benefit liability	612	600
      Asset retirement obligations	248	269
      Other	43	44
      Total non-current liabilities	931	941
      Total liabilities	4,425	4,825
      Net assets
      Shareholders' equity
      Share capital	1,087	1,087
      Capital surplus	1,160	1,160
      Retained earnings	48,925	50,559
      Treasury shares	(3,118)	(3,118)
      Total shareholders' equity	48,054	49,687
      Accumulated other comprehensive income
      Valuation difference on available-for-sale securities	2	1
      Foreign currency translation adjustment	5,481	6,946
      Remeasurements of defined benefit plans	23	26
      Total accumulated other comprehensive income	5,507	6,974
      Total net assets	53,561	56,661
      Total liabilities and net assets	57,987	61,487

   2. ‌Semi-Annual Consolidated Income Statements and Semi-Annual Consolidated Comprehensive Income Statements

      (Semi-Annual Consolidated Income Statements)

      (Millions of yen)
      Six months ended February 28, 2025	Six months ended February 28, 2026
      Net sales	14,810	16,106
      Cost of sales	5,317	5,382
      Gross profit	9,493	10,723
      Selling, general and administrative expenses	5,321	5,626
      Operating profit	4,172	5,097
      Non-operating income
      Interest income	103	151
      Gain on investments in investment partnerships	7	-
      Foreign exchange gains	20	564
      Other	56	78
      Total non-operating income	187	794
      Non-operating expenses
      Interest expenses	1	1
      Unoperated land-related costs	67	256
      Other	12	16
      Total non-operating expenses	82	273
      Ordinary profit	4,277	5,619
      Extraordinary income
      Surrender value of insurance policies	-	16
      Gain on sale of non-current assets	10	2
      Total extraordinary income	10	19
      Extraordinary losses
      Loss on sale of non-current assets	0	-
      Loss on retirement of non-current assets	13	0
      Other	3	-
      Total extraordinary losses	16	0
      Profit before income taxes	4,271	5,637
      Income taxes - current	1,174	1,654
      Income taxes - deferred	156	83
      Total income taxes	1,330	1,738
      Profit	2,940	3,898
      Profit attributable to owners of parent	2,940	3,898

      ‌(Semi-Annual Consolidated Comprehensive Income Statements)

      (Millions of yen)
      Six months ended February 28, 2025	Six months ended February 28, 2026
      Profit	2,940	3,898
      Other comprehensive income
      Valuation difference on available-for-sale securities	(3)	(0)
      Foreign currency translation adjustment	374	1,464
      Remeasurements of defined benefit plans, net of tax	2	3
      Total other comprehensive income	374	1,466
      Comprehensive income	3,314	5,365
      Comprehensive income attributable to
      Comprehensive income attributable to owners of parent	3,314	5,365

   3. ‌Semi-Annual Consolidated Statements of Cash Flows

      (Millions of yen)
      Six months ended February 28, 2025	Six months ended February 28, 2026
      Cash flows from operating activities
      Profit before income taxes	4,271	5,637
      Depreciation	1,187	1,212
      Increase (decrease) in allowance for doubtful accounts	(0)	0
      Increase (decrease) in provision for bonuses	(18)	97
      Increase (decrease) in retirement benefit liability	11	(13)
      Interest and dividend income	(103)	(151)
      Loss (gain) on investments in investment partnerships	(13)	0
      Interest expenses	1	1
      Foreign exchange losses (gains)	(184)	(457)
      Loss (gain) on sale of non-current assets	(10)	(2)
      Loss on retirement of non-current assets	13	0
      Loss (gain) on cancellation of insurance policies	-	(16)
      Decrease (increase) in trade receivables	246	(47)
      Decrease (increase) in inventories	(59)	(6)
      Decrease (increase) in other current assets	(781)	1,191
      Increase (decrease) in trade payables	32	(47)
      Increase (decrease) in accounts payable - other	(519)	47
      Increase (decrease) in other current liabilities	(269)	(129)
      Other, net	159	11
      Subtotal	3,963	7,328
      Interest and dividends received	91	158
      Interest paid	(1)	(1)
      Income taxes paid	(1,046)	(1,162)
      Net cash provided by (used in) operating activities	3,005	6,324
      Cash flows from investing activities
      Payments into time deposits	(214)	(147)
      Proceeds from withdrawal of time deposits	14	274
      Proceeds from sale and redemption of securities	-	300
      Purchase of property, plant and equipment	(4,272)	(774)
      Proceeds from sale of property, plant and equipment	16	6
      Purchase of intangible assets	(83)	(18)
      Proceeds from refund of guarantee deposits	-	0
      Purchase of investment securities	(50)	(220)
      Proceeds from distribution of investments in business partnership	10	3
      Purchase of insurance funds	(1)	(1)
      Proceeds from cancellation of insurance funds	-	34
      Other, net	(0)	-
      Net cash provided by (used in) investing activities	(4,579)	(541)
      Cash flows from financing activities
      Repayments of lease liabilities	(25)	(32)
      Purchase of treasury shares	-	(0)
      Dividends paid	(2,266)	(2,264)
      Net cash provided by (used in) financing activities	(2,292)	(2,297)
      Effect of exchange rate change on cash and cash equivalents	333	1,025
      Net increase (decrease) in cash and cash equivalents	(3,532)	4,510
      Cash and cash equivalents at beginning of period	21,017	17,401
      Cash and cash equivalents at end of period	17,485	21,912

   4. ‌Notes to Semi-Annual Consolidated Financial Statements

(Notes on Premise of Going Concern) Not applicable.

(Notes on Significant Changes in the Amount of Shareholders' Equity) Not applicable.

(Segment Information, etc.) [Segment Information]

1. For the six months ended February 28, 2025 (from September 1, 2024 to February 28, 2025)

   1. Information on sales and income or loss by reportable segment

      (Millions of yen)

      	Reportable segments			Total	Adjustments	Amount on the consolidated financial statements (Notes)
      	Surgical products	Eyeless Needle products	Dental products
      Net sales
      Net sales to external customers	4,718	5,556	4,535	14,810	-	14,810
      Transactions with other segments	-	0	-	0	(0)	-
      Total	4,718	5,557	4,535	14,811	(0)	14,810
      Segment income	1,643	2,068	460	4,172	-	4,172

      Notes Segment income is adjusted with operating income in the semi-annual consolidated income statements.

2. For the six months ended February 28, 2026 (from September 1, 2025 to February 28, 2026)

   1. Information on sales and income or loss by reportable segment

(Millions of yen)

Notes Segment income is adjusted with operating income in the semi-annual consolidated income statements.

(Revenue Recognition)

Breakdown information of revenue from contracts with customers

For the six months ended February 28, 2025 (from September 1, 2024 to February 28, 2025) Breakdown of revenue by region

(Millions of yen)

For the six months ended February 28, 2026 (from September 1, 2025 to February 28, 2026) Breakdown of revenue by region

(Millions of yen)

(Significant Subsequent Events of Going Concern) Not applicable.