February 16, 2026 Investor Notice Concerning Dividends of Surplus (Interim Dividend)

Pharma Foods International Co., Ltd. (the "Company") hereby announces that it has resolved, at a meeting of the Board of Directors held on February 16, 2026, to pay dividends of surplus with a record date of January 31, 2026. The details are described below.

1. Details of dividend

   	Determined Amount	Most recent dividend forecast (Announced on Sept 11, 2025)	Actual results for the previous fiscal year (Interim ended Jan 31, 2025)
   Record date	January 31, 2026	January 31, 2026	January 31, 2025
   Dividend per share	¥12.50	¥12.50	¥12.50
   Total amount of dividends	¥363 million	-	¥363 million
   Effective date	April 2, 2026	-	April 2, 2025
   Source of dividends	Retained earnings	-	Retained earnings

2. Reason and Capital Allocation Strategy

The Company recognizes maximizing long-term shareholder value as a cornerstone of our management philosophy. Our fundamental policy for capital allocation is centered on a balanced and disciplined approach that harmonizes high-growth pursuit with profitability. We are committed to aggressively deploying capital toward high-impact areas including the creation of new businesses, R&D, advertising, and strategic M&A to deepen customer engagement and expand our addressable market. Simultaneously, we aim to deliver consistent and predictable returns to our shareholders through stable dividend payments.

Following a comprehensive review of our current operational momentum and robust financial position, the Company has decided to pay an interim dividend of ¥12.50 per share, consistent with our previous forecast.

The dividend forecasts are as follows: