Primo Global Holdings Co.,Ltd.(367A) Financial Results

Current Period Guidance

Annual

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug, 2022 ＊	ー	ー	-510	-452	-51.8	0	ー	J-GAAP
Aug, 2023 ＊	23,471	1,360	838	878	100.4	0	ー	IFRS
Aug, 2024 ＊	24,900	2,246	1,714	1,150	131.6	0	ー	IFRS
Aug, 2025	28,002	3,132	2,732	1,786	204.3	105	Oct 15, 2025	IFRS
Aug, 2026 Guidance	30,000	3,650	3,200	2,170	248.1	120	Oct 15, 2025	IFRS
YoY	+7.1%	+16.5%	+17.1%	+21.5%	+21.5%

Guidance History

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards
Aug, 2025	Jun 24, 2025	26,766	2,720	2,295	1,649	95	IFRS
	Jul 15, 2025	26,766	2,720	2,295	1,649	105	IFRS
Results	Oct 15, 2025	28,002	3,132	2,732	1,786	105	IFRS
Aug, 2026	Oct 15, 2025	30,000	3,650	3,200	2,170	120	IFRS

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Aug, 2021	ー	－	Available in future release
Aug, 2022	ー	－
Aug, 2023	23,471	－
Aug, 2024	24,900	+6.1
Aug, 2025	28,002	+12.5
Aug, 2026 Guidance	30,000	+7.1	3,650	+16.5	3,200	+17.1	248.1	+21.4

Profitability

Fiscal Year	Revenue	Operating Profit	Operating Profit Margin	ROE	ROA	Total Asset Turnover Ratio	Adj. EPS
Aug, 2024 ＊	24,900	2,246	9.02	7.64	2.57	0.56	131.6
Aug, 2025	28,002	3,132	11.2	10.58	3.91	0.61	204.3
Aug, 2026 Guidance	30,000	3,650	12.2	12.02	4.72	0.65	248.1

All-Time High

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	28,002	3,132	2,732	1,786	204.3
Fiscal Year	Aug, 2025	Aug, 2025	Aug, 2025	Aug, 2025	Aug, 2025

First Half

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep - Feb, 2023	12,445	1,500	1,241	938	107.3	0	ー	IFRS
Sep - Feb, 2024	13,404	1,585	1,348	1,048	119.9	0	ー	IFRS
Sep - Feb, 2025 Guidance	ー	ー	ー	ー	－	60	Oct 15, 2025	IFRS
YoY	－	－	－	－	－

Guidance History

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards

Cash Flow

Annual

Fiscal Year	Operating Profit	Fee Cash Flow	Operating Cash Flow	Investing Cash Flow	Financial Cash Flow	Cash & Equivalents	Cash Ratio	Accounting Standards
Aug, 2023	1,360	3,218	3,767	-549	-5,406	2,609	5.90	IFRS
Aug, 2024	2,246	3,980	4,242	-262	-3,421	3,199	7.05	IFRS
Aug, 2025	3,132	4,483	4,705	-222	-4,003	3,743	8.15	IFRS

Actual Performance and Financial Trends

Historical Performance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug, 2023	23,471	1,360	838	878	100.4	0	ー	IFRS
Aug, 2024	24,900	2,246	1,714	1,150	131.6	0	ー	IFRS
Aug, 2025	28,002	3,132	2,732	1,786	204.3	105	Oct 15, 2025	IFRS
YoY	+12.5%	+39.4%	+59.4%	+55.3%	+55.3%

Quarterly Results

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Mar - May, 2025	7,073	869	812	594	67.9	12.3	Jul 15, 2025	IFRS
Jun - Aug, 2025	7,525	678	572	144	16.5	9.0	Oct 15, 2025	IFRS
YoY	－	－	－	－	－

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Mar - May, 2025	7,073	－	Available in future release
Jun - Aug, 2025	7,525	－	678	－	572	－	16.5	－

All-Time High Quarterly Results

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	7,525	869	812	594	67.9
Fiscal Year	Aug, 2025	May, 2025	May, 2025	May, 2025	May, 2025

Key Balance Sheet Figures

Fiscal Year	BPS	Equity Ratio	Total Asset	Equity	Retained Earnings	Interest-Bearing Debt Ratio	Announce	Accounting Standards
Aug, 2023	1,645.22	32.5	44,236	14,390	ー	ー	ー	IFRS
Aug, 2024	1,794.94	34.6	45,392	15,700	2,705	1.32	ー	IFRS
Aug, 2025	2,060.58	39.3	45,949	18,052	6,278	1.00	Oct 15, 2025	IFRS