Full Year FY3/2026 Earnings Report

May 13, 2026

Company name: PEGASUS CO., LTD. Listing: Tokyo Stock Exchange Securities code: 6262

URL: https://www.pegasus.co.jp

Representative: Shigemi Mima Representative Director

Inquiries: Masakazu Tada Executive Officer Telephone: +81-6(6451)1351

Scheduled date of annual general meeting of shareholders: June 23, 2026 Scheduled date to commence dividend payments: June 24, 2026 Scheduled date to file annual securities report: June 22, 2026

Preparation of supplementary material on financial results: Yes Holding of financial results briefing: Yes

(Yen amounts are rounded down to millions, unless otherwise noted.)

1. Consolidated financial results for the fiscal year ended March 31, 2026 (from April 1, 2025 to March 31, 2026)
   1. Consolidated operating results (Percentages indicate year-on-year changes.)

      	Net sales		Operating profit		Ordinary profit		Profit attributable to owners of parent
      Fiscal year ended March 31, 2026 March 31, 2025	Millions of yen 21,657 22,040	% (1.7) 25.6	Millions of yen 946 1,573	% (39.8) -	Millions of yen 1,104 1,555	% (29.0) 203.6	Millions of yen 323 964	% (66.5) -

      Note: Comprehensive income	For the fiscal year ended March 31, 2026:	¥	1,561 million [	(52.0) %]
      	For the fiscal year ended March 31, 2025:	¥	3,252 million [	71.5%]

      	Basic earnings per share	Diluted earnings per share	Rate of return on equity	Ordinary profit to total assets ratio	Operating profit to net sales ratio
      Fiscal year ended	Yen	Yen	%	%	%
      March 31, 2026	13.22	-	1.0	2.4	4.4
      March 31, 2025	38.89	-	3.1	3.5	7.1

      Reference:Equity in earnings (losses) of affiliated companies

      For the fiscal year ended March 31, 2026:	¥	- million
      For the fiscal year ended March 31, 2025:	¥	- million

   2. Consolidated financial position

      	Total assets	Net assets	Equity-to-asset ratio	Net assets per share
      As of March 31, 2026 March 31, 2025	Millions of yen 44,963 46,391	Millions of yen 33,817 33,637	% 72.5 70.0	Yen 1,362.29 1,309.02

      Reference: Equity

      As of March 31, 2026:	¥	32,615 million
      As of March 31, 2025:	¥	32,477 million

   3. Consolidated cash flows

   	Cash flows from operating activities	Cash flows from investing activities	Cash flows from financing activities	Cash and cash equivalents at end of period
   Fiscal year ended March 31, 2026 March 31, 2025	Millions of yen 2,630 2,442	Millions of yen (310) (1,641)	Millions of yen (1,998) (1,519)	Millions of yen 8,900 8,333

2. Cash dividends

   	Annual dividends per share					Total cash dividends (Total)	Payout ratio (Consolidated)	Ratio of dividends to net assets (Consolidated)
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Total
   	Yen	Yen	Yen	Yen	Yen	Millions of yen	%	%
   Fiscal year ended March 31, 2025	-	5.00	-	8.00	13.00	322	33.4	1.0
   Fiscal year ended March 31, 2026	-	10.00	-	20.00	30.00	726	227.0	2.2
   Fiscal year ending March 31, 2027 (Forecast)	-	15.00	-	-	-		-

   Note: The year-end dividend forecast for the fiscal year ending March 31, 2027 is undecided because it is difficult to forecast at this time.

3. Consolidated financial result forecasts for the fiscal year ending March 31, 2027 (from April 1, 2026 to March 31, 2027)

(Percentages indicate year-on-year changes.)

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

   1. Changes in accounting policies due to revisions to accounting standards and other regulations: None

   2. Changes in accounting policies due to other reasons: None

   3. Changes in accounting estimates: None

   4. Restatement: None

2. Number of issued shares (common shares)

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

      As of March 31, 2026	24,828,600 shares
      As of March 31, 2025	24,828,600 shares

   2. Number of treasury shares at the end of the period

      As of March 31, 2026	887,076 shares
      As of March 31, 2025	17,976 shares

   3. Average number of shares outstanding during the period

1. Non-consolidated operating results (Percentages indicate year-on-year changes.)

   	Net sales		Operating profit		Ordinary profit		Profit
   Fiscal year ended March 31, 2026 March 31, 2025	Millions of yen 8,002 7,479	% 7.0 53.6	Millions of yen 45 (74)	% - -	Millions of yen 1,087 477	% 127.7 (76.1)	Millions of yen 675 410	% 64.4 (78.0)

   	Basic earnings per share	Diluted earnings per share
   Fiscal year ended	Yen	Yen
   March 31, 2026	27.60	-
   March 31, 2025	16.57	-

2. Non-consolidated financial position

Reference: Equity

• Financial results reports are exempt from audit conducted by certified public accountants or an audit firm.

• Proper use of earnings forecasts, and other special matters

Statements contained in this summary regarding PEGASUS' plans, strategies, and expectations for future performance, which are based on information available to PEGASUS at the time of writing.

They are therefore subject to a number of uncertainties and unknowable factors, and actual results may thus differ substantially from those projected.

Consolidated Financial Statements and Primary Notes

Consolidated Balance Sheet

(Thousands of yen)

As of March 31, 2025

As of March 31, 2026

Assets

Current assets

- 1 －

(Thousands of yen)

As of March 31, 2025

As of March 31, 2026

Liabilities

Current liabilities

- 2 －