Notice Regarding Differences Between Forecast and Actual Results for the Second Quarter (Interim) Consolidated Financial Results for Fiscal Year Ending November 2026, Revision of Full-Year Consolidated Performance Forecast, and Revision of Dividend Forecast (Increase in Dividend)

We hereby announce that there is a difference between the consolidated performance forecast for the second quarter (interim) consolidated cumulative period of the fiscal year ending November 2026 (December 1, 2025 to May 31, 2026) announced on January 13, 2026, and the actual results announced today, as detailed below.

We also hereby announce that the full-year consolidated performance forecast and dividend forecast, both announced on January 13, 2026, have been revised as follows.

Details

1. Differences between forecast and actual consolidated results for the second quarter (interim) consolidated cumulative period of the fiscal year ending November 2026

(December 1, 2025 - May 31, 2026)

2. Revision of full-year consolidated performance forecast for the fiscal year ending November 2026

(December 1, 2025 - November 30, 2026)

(Reason for the difference between the forecast and actual consolidated results for the second quarter (interim))

Regarding the consolidated results for the second quarter (interim) consolidated cumulative period, sales revenue was generally in line with the original plan, despite the impact of downward adjustments in urban gas sales prices in the Energy & Solutions business. On the profit side, sales of equipment and construction in the Energy & Solutions business were strong due to a focus on reform proposals in the lifestyle sector and solution proposals in the business sector. In addition, large-scale projects in the Engineering & Maintenance business progressed smoothly, leading to an increase in completed construction work for the period. As a result, operating income, ordinary income, and net income attributable to parent company shareholders for the interim period exceeded the forecast figures.

(Reason for the revision of the full-year consolidated performance forecast)

The full-year consolidated performance forecast is expected to be in line with the previous forecast for sales revenue. On the profit side, despite uncertain factors such as the situation in the Middle East, we have revised the previous forecast as described above, taking into account the results up to the second quarter consolidated cumulative period.

3. Revision of dividend forecast for the fiscal year ending November 2026 (increase in dividend)

(Reason for the revision of the dividend forecast)

In conjunction with the revision of the full-year consolidated performance forecast described above, the year-end dividend forecast for the fiscal year ending November 2026 will be revised to 18 yen, an increase of 1 yen from the previous forecast (announced on January 13, 2026) of 17 yen. As a result, the total annual dividend for the fiscal year ending November 2026 is expected to be 34 yen, including the interim dividend of 16 yen.

Note: Forward-looking statements regarding the above performance forecasts, dividend forecasts, etc., are based on information currently available to the Company and certain assumptions deemed reasonable, and are not intended to guarantee their achievement by the Company. Actual results may differ significantly due to various factors.

Contact for inquiries regarding this matter: Sala Corporation, General Affairs Department, General Affairs & IR Group

(Phone) 0532-51-1182