September 11, 2025 Investor Consolidated Financial Results for the Fiscal Year Ended July 31, 2025 (Under Japanese GAAP)

September 11, 2025

Company name: Pharma Foods International Co., Ltd. Listing: Tokyo Stock Exchange

Securities code: 2929

URL: https://www.pharmafoods.co.jp/ Representative: Mujo Kim, President

Inquiries: Seiyu Harada, General Manager of Corporate Strategy Department Telephone: +81-75-394-8600

Scheduled date of annual general meeting of shareholders: October 24, 2025 Scheduled date to commence dividend payments: October 28, 2025

Scheduled date to file annual securities report: October 21, 2025

Preparation of supplementary material on financial results: Yes

Holding of financial results briefing: Yes (for institutional investors and analysts)

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

1. Consolidated financial results for the fiscal year ended July 31, 2025 (from August 1, 2024 to July 31, 2025)
   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	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      July 31, 2025	65,260	5.0	2,367	(53.7)	2,553	(51.3)	368	(88.5)
      July 31, 2024	62,147	(9.4)	5,113	41.6	5,249	48.2	3,205	4.0

      Note: Comprehensive income For the fiscal year ended July 31, 2025:	¥(3) million	[(100.1)%]
      For the fiscal year ended July 31, 2024:	¥3,447 million	[2.6%]

      	Basic earnings per share	Diluted earnings per share	Return on equity	Ratio of ordinary profit to total assets	Ratio of operating profit to net sales
      Fiscal year ended	Yen	Yen	%	%	%
      July 31, 2025	12.83	-	3.1	7.4	3.6
      July 31, 2024	112.71	-	30.2	14.4	8.2

      Reference: Share of profit (loss) of entities accounted for using equity method

      For the fiscal year ended July 31, 2025: ¥(131) million

      For the fiscal year ended July 31, 2024: ¥(35) million

   2. Consolidated financial position

      	Total assets	Net assets	Equity-to-asset ratio	Net assets per share
      As of	Millions of yen	Millions of yen	%	Yen
      July 31, 2025	32,649	11,547	35.4	399.95
      July 31, 2024	36,573	11,585	31.7	412.71

      Reference: Equity

      As of July 31, 2025: ¥11,547 million

      As of July 31, 2024: ¥11,585 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 July 31, 2025 July 31, 2024	Millions of yen (1,092) 5,486	Millions of yen (950) (1,390)	Millions of yen (4,467) (4,842)	Millions of yen 9,057 15,566

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 July 31, 2024	-	10.00	-	15.00	25.00	701	22.2	6.7
   Fiscal year ended July 31, 2025	-	12.50	-	12.50	25.00	724	194.8	6.2
   Fiscal year ending July 31, 2026 (Forecast)		12.50		12.50	25.00		72.2

   Note: Revision from the most recently published dividend forecast: None

3. Forecast of consolidated financial results for the fiscal year ending July 31, 2026 (from August 1, 2025 to July 31, 2026)

(Percentages indicate year-on-year changes.)

From the perspective of promoting constructive dialogue aimed at increasing corporate value over the medium to long term, the Company has set a full-year earnings forecast only.

1. Significant changes in the scope of consolidation during the period: None

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

   1. Changes in accounting policies due to revisions to accounting standards and other regulations: Yes

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

   3. Changes in accounting estimates: None

   4. Restatement: None

3. Number of issued shares (common shares)

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

      As of July 31, 2025	29,079,000 shares
      As of July 31, 2024	29,079,000 shares

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

      As of July 31, 2025	206,978 shares
      As of July 31, 2024	1,006,767 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	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
   July 31, 2025	42,234	3.9	7,004	66.9	7,213	65.6	2,732	(1.1)
   July 31, 2024	40,632	(9.3)	4,196	88.8	4,357	95.7	2,762	72.9

   	Basic earnings per share	Diluted earnings per share
   Fiscal year ended	Yen	Yen
   July 31, 2025	95.07	-
   July 31, 2024	97.13	-

2. Non-consolidated financial position

Reference: Equity

As of July 31, 2025: ¥16,227 million

As of July 31, 2024: ¥13,921 million

• 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

The forward-looking statements, including forecasts of financial results, contained in these materials are based on information available to the Company and on certain assumptions deemed to be reasonable. Actual financial results may differ from the results anticipated in the statements due to various factors. For the assumptions and other matters related to the above forecasts, please refer to "1. Please refer to "Summary of Business Results (4) Future Outlook".

The Company plans to hold an earnings briefing for institutional investors and analysts on September 25, 2025. The financial results briefing materials to be distributed at this briefing will be posted on TDnet and the Company's website at 3:30 p.m. on the day of the event.

Non-current assets

(Millions of yen)