【Fine's Co., Ltd.】Securities Report – 8th Fiscal Period (July 1, 2025 – June 30, 2026) Submitted

Submitter: Fine's Co., Ltd. Document: Securities Report – 8th Fiscal Period (2025/07/01 – 2026/06/30) EDINET Code: E37482 Security Code: 51250 Document ID: S100Z4FT Period: 2025-07-01 to 2026-06-30 Submission Date/Time: 2026-09-28 15:30

Financial/Disclosure Highlights: - Other current assets [End of period / Consolidated / Point in time] / JPY: 45,563,000 - Allowance for doubtful accounts, current assets, lump-sum deduction [End of period / Consolidated / Point in time] / JPY: -9,029,000 - Current assets [End of period / Consolidated / Point in time] / JPY: 2,398,421,000 - Other (net), tangible fixed assets [End of period / Consolidated / Point in time] / JPY: 9,767,000 - Tangible fixed assets [End of period / Consolidated / Point in time] / JPY: 82,222,000 - Other, intangible fixed assets [End of period / Consolidated / Point in time] / JPY: 26,186,000 - Intangible fixed assets [End of period / Consolidated / Point in time] / JPY: 847,301,000 - Deferred tax assets [End of period / Consolidated / Point in time] / JPY: 54,975,000 - Other, investments and other assets [End of period / Consolidated / Point in time] / JPY: 2,993,000 - Allowance for doubtful accounts, investments and other assets, lump-sum deduction [End of period / Consolidated / Point in time] / JPY: -21,433,000 - Investments and other assets [End of period / Consolidated / Point in time] / JPY: 215,061,000 - Fixed assets [End of period / Consolidated / Point in time] / JPY: 1,144,585,000 - Total assets [End of period / Consolidated / Point in time] / JPY: 3,543,007,000 - Contract liabilities [End of period / Consolidated / Point in time] / JPY: 179,695,000 - Other current liabilities [End of period / Consolidated / Point in time] / JPY: 309,748,000 - Current liabilities [End of period / Consolidated / Point in time] / JPY: 726,262,000 - Other non-current liabilities [End of period / Consolidated / Point in time] / JPY: 1,200,000 - Non-current liabilities [End of period / Consolidated / Point in time] / JPY: 601,952,000 - Total liabilities [End of period / Consolidated / Point in time] / JPY: 1,328,214,000 - Shareholders' equity [End of period / Consolidated / Point in time] / JPY: 2,203,763,000 - Net assets [End of period / Consolidated / Point in time] / JPY: 2,214,793,000 - Total liabilities and net assets [End of period / Consolidated / Point in time] / JPY: 3,543,007,000 - Net sales [Current period / Consolidated / Period] / JPY: 2,758,746,000 - Cost of sales [Current period / Consolidated / Period] / JPY: 577,827,000 - Gross profit or gross loss (△) [Current period / Consolidated / Period] / JPY: 2,180,918,000 - Operating profit or operating loss (△) [Current period / Consolidated / Period] / JPY: 127,578,000 - Interest income, non-operating income [Current period / Consolidated / Period] / JPY: 4,524,000 - Compensation income, non-operating income [Current period / Consolidated / Period] / JPY: 6,913,000 - Other non-operating income [Current period / Consolidated / Period] / JPY: 1,077,000 - Non-operating income [Current period / Consolidated / Period] / JPY: 12,515,000 - Ordinary profit or ordinary loss (△) [Current period / Consolidated / Period] / JPY: 132,572,000 - Extraordinary income [Current period / Consolidated / Period] / JPY: 2,281,000 - Loss on disposal of fixed assets, extraordinary loss [Current period / Consolidated / Period] / JPY: 197,000 - Profit before income taxes or loss before income taxes (△) [Current period / Consolidated / Period] / JPY: 134,655,000 - Net profit or net loss (△) (after revision of financial regulations on March 28, 2014) [Current period / Consolidated / Period] / JPY: 58,900,000 - Net profit attributable to parent company shareholders or net loss attributable to parent company shareholders (△) [Current period / Consolidated / Period] / JPY: 58,900,000 - Net assets [Previous period end / Consolidated / Point in time] / JPY: 233,757,000 - Net assets [Previous period end / Consolidated / Point in time] / JPY: 223,757,000 - Net assets [Previous period end / Consolidated / Point in time] / JPY: 1,782,966,000 - Net assets [Previous period end / Consolidated / Point in time] / JPY: -65,204,000

Excerpt from disclosure text (Consolidated management indicators, etc.): (1) Consolidated management indicators, etc. Fiscal period: 4th, 5th, 6th, 7th, 8th Fiscal year end: June 2022, June 2023, June 2024, June 2025, June 2026 Net sales (thousand yen): ----, ----, ----, ----, 2,758,746 Ordinary profit (thousand yen): ----, ----, ----, ----, 132,572 Net profit attributable to parent company shareholders (thousand yen): ----, ----, ----, ----, 58,900 Comprehensive income (thousand yen): ----, ----, ----, ----, 58,900 Net assets (thousand yen): ----, ----, ----, ----, 2,214,793 Total assets (thousand yen): ----, ----, ----, ----, 3,543,007 Net assets per share (yen): ----, ----, ----, ----, 493.29 Net profit per share (yen): ----, ----, ----, ----, 13.19 Diluted net profit per share (yen): ----, ----, ----, ----, 12.96 Equity ratio (%): ----, ----, ----, ----, 62.2 Return on equity (%): ----, ----, ----, ----, 2.7 Price-earnings ratio (times): ----, ----, ----, ----, 35.63 Cash flows from operating activities (thousand yen): ----, ----, ----, ----, △52,519 Cash flows from investing activities (thousand yen): ----, ----, ----, ----, △790,057 Cash flows from financing activities (thousand yen): ----, ----, ----, ----, 621,187 Cash and cash equivalents at end of period (thousand yen): ----, ----, ----, ----, 1,740,720 Number of employees: ----, ----, ----, ----, 294 (Note) 1. Consolidated financial statements have been prepared from the 8th consolidated fiscal year, so figures for prior periods are not stated. 2. The number of employees is the number of working persons. The average number of temporary employees is omitted because the total number of such temporary employees (part-time workers, dispatched workers from staffing agencies) is less than 10% of the number of employees.