Classico,Inc.(442A) Financial Results

Current Period Guidance

Annual

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct, 2022 ＊	1,705	ー	-360	-336	-286.1	0	ー	J-GAAP
Oct, 2023 ＊	2,434	-167	-175	-119	-101.5	0	ー	J-GAAP
Oct, 2024 ＊	3,086	65	54	28	24.1	0	ー	J-GAAP
Oct, 2025 ＊	3,631	164	138	169	129.2	0	Dec 15, 2025	J-GAAP
Oct, 2026 Guidance	4,250	233	214	150	72.5	0	Dec 15, 2025	J-GAAP
YoY	+17.0%	+42.1%	+55.1%	-11.2%	-43.9%

Guidance History

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards
Oct, 2025	Nov 5, 2025	3,594	163	151	150	0*	J-GAAP
Results	Dec 15, 2025	3,631	164	138	169	0*	J-GAAP
Oct, 2026	Dec 15, 2025	4,250	233	214	150	0	J-GAAP

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Oct, 2020	906	－	Available in future release
Oct, 2021	1,338	+47.7
Oct, 2022	1,705	+27.4
Oct, 2023	2,434	+42.8
Oct, 2024	3,086	+26.8
Oct, 2025	3,631	+17.7
Oct, 2026 Guidance	4,250	+17.0	233	+42.1	214	+55.1	72.5	-43.9

Profitability

Fiscal Year	Revenue	Operating Profit	Operating Profit Margin	ROE	ROA	Total Asset Turnover Ratio	Adj. EPS
Oct, 2024 ＊	3,086	65	2.11	5.05	1.53	1.69	24.1
Oct, 2025 ＊	3,631	164	4.52	17.05	7.82	1.68	129.2
Oct, 2026 Guidance	4,250	233	5.48	10.62	6.24	1.77	72.5

All-Time High

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	3,631	164	138	169	129.2
Fiscal Year	Oct, 2025	Oct, 2025	Oct, 2025	Oct, 2025	Oct, 2025

First Half

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Nov - Apr, 2024	1,694	45	36	30	26.3	0	ー	J-GAAP
Nov - Apr, 2025 Guidance	ー	ー	ー	ー	－	0	Dec 15, 2025	J-GAAP
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
Oct, 2023	-167	-715	-692	-23	759	249	14.29	J-GAAP
Oct, 2024	65	-156	-106	-50	121	213	11.11	J-GAAP
Oct, 2025	164	-154	-137	-17	340	398	16.55	J-GAAP

Actual Performance and Financial Trends

Historical Performance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct, 2023	2,434	-167	-175	-119	-101.5	0	ー	J-GAAP
Oct, 2024	3,086	65	54	28	24.1	0	ー	J-GAAP
Oct, 2025	3,631	164	138	169	129.2	0	Dec 15, 2025	J-GAAP
YoY	+17.7%	+152.3%	+155.6%	+503.6%	+435.6%

Quarterly Results

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
May - Jul, 2025	1,002	67	63	87	74.2	6.7	ー	J-GAAP
Aug - Oct, 2025	935	52	39	52	39.8	5.6	Dec 15, 2025	J-GAAP
YoY	－	－	－	－	－

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
May - Jul, 2025	1,002	－	Available in future release
Aug - Oct, 2025	935	－	52	－	39	－	39.8	－

All-Time High Quarterly Results

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	1,002	67	63	87	74.2
Fiscal Year	Jul, 2025	Jul, 2025	Jul, 2025	Jul, 2025	Jul, 2025

Key Balance Sheet Figures

Fiscal Year	BPS	Equity Ratio	Total Asset	Equity	Retained Earnings	Interest-Bearing Debt Ratio	Announce	Accounting Standards
Oct, 2023	-257.50	31.1	1,742	541	ー	ー	ー	J-GAAP
Oct, 2024	-136.80	29.7	1,917	569	-427	1.12	ー	J-GAAP
Oct, 2025	808.63	58.8	2,405	1,413	-257	0.33	Dec 15, 2025	J-GAAP