Supplementary Explanatory Materials for the Third Quarter Financial Results for the Fiscal Year Ending May 2026 | SAKATA SEED CORPORATION (1377) timely disclosure

Worth reading

42Recurring

Scored from 4 of 6 sections

Direction

Improvement

Direction inferred from the company’s description.

Scale

6260

¥ million (year-on-year increase in revenue)

Wording

Definitive

How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportThird quarter of the fiscal year ending May 20263 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥72,669 million+9.4%

Operating profit¥9,323 million+3.9%

Ordinary income¥10,441 million+11.6%

Net income¥8,696 million+11.2%

Selling, general and administrative expenses¥37,567 million

Gross Profit Margin

Rate64.5%

Year-on-year change (points)Up 0.6 percentage points

Results for the three months of the current quarter

Net Sales

¥24,923 million

Operating profit

¥2,428 million

Operating profit margin9.7%

Ordinary income

¥2,688 million

Ordinary income margin10.8%

Full-year earnings forecast

Net Sales

¥101,000 million

Gross profit

¥63,600 million

Gross Profit Margin63.0%

Selling, general and administrative expenses

¥51,100 million

Operating profit

¥12,500 million

Ordinary income

¥13,000 million

Net income

¥10,000 million

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Increase in SG&A expenses¥4,065 million
Of which, impact of foreign exchange movements on SG&A expenses¥1,651 million
Increase in personnel expenses¥2,101 million
Increase in Travel and Transportation Expenses¥87 million
Increase in repair expenses¥238 million
Increase in outsourcing expenses¥240 million
Increase in depreciation and amortization expense¥322 million
Increase in research and development expenses¥200 million

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

AssumptionsU.S. dollar exchange rate
Actual results for December 2025¥156.54
Full-year forecast assumptions¥150
AssumptionsEuro exchange rate
Actual results for December 2025¥184.26
Full-year forecast assumptions¥180

Segment results

Domestic wholesale business
Net Sales¥10,186 million (YoY +3.0%)
Operating profit¥4,199 million (YoY -0.8%)
Overseas Wholesale Business
Net Sales¥56,762 million (YoY +11.8%)
Operating profit¥13,782 million (YoY +7.2%)
Retail Business
Net Sales¥2,566 million (YoY -14.4%)
Operating profit¥-427 million
Other (landscaping and greening business, etc.)
Net Sales¥3,153 million (YoY +14.6%)
Operating profit¥144 million (YoY +80.8%)

Contents of this document
Item	Details
Document type	Supplementary materials to the earnings report
Fiscal Period Covered	Third quarter of the fiscal year ending May 2026
Net Sales	¥72,669 million (YoY +9.4%)
Operating profit	¥9,323 million (YoY +3.9%)
Ordinary income	¥10,441 million (YoY +11.6%)
Net income	¥8,696 million (YoY +11.2%)
Gross Profit Margin	Rate 64.5% / Year-on-year change (points) Up 0.6 percentage points
Selling, general and administrative expenses	¥37,567 million
Results for the three months of the current quarter	Net Sales ¥24,923 million / Operating profit ¥2,428 million / Operating profit margin 9.7% / Ordinary income ¥2,688 million / Ordinary income margin 10.8%
Full-year earnings forecast	Net Sales ¥101,000 million / Gross profit ¥63,600 million / Gross Profit Margin 63.0% / Selling, general and administrative expenses ¥51,100 million / Operating profit ¥12,500 million / Ordinary income ¥13,000 million / Net income ¥10,000 million
Segment results	Segment Domestic wholesale business / Net Sales ¥10,186 million (YoY +3.0%) / Operating profit ¥4,199 million (YoY -0.8%), Segment Overseas Wholesale Business / Net Sales ¥56,762 million (YoY +11.8%) / Operating profit ¥13,782 million (YoY +7.2%), Segment Retail Business / Net Sales ¥2,566 million (YoY -14.4%) / Operating profit ¥-427 million, Segment Other (landscaping and greening business, etc.) / Net Sales ¥3,153 million (YoY +14.6%) / Operating profit ¥144 million (YoY +80.8%)
Breakdown of Factors Affecting the Change	Factors Increase in SG&A expenses / Amount ¥4,065 million, Factors Of which, impact of foreign exchange movements on SG&A expenses / Amount ¥1,651 million, Factors Increase in personnel expenses / Amount ¥2,101 million, Factors Increase in Travel and Transportation Expenses / Amount ¥87 million, Factors Increase in repair expenses / Amount ¥238 million, Factors Increase in outsourcing expenses / Amount ¥240 million, Factors Increase in depreciation and amortization expense / Amount ¥322 million, Factors Increase in research and development expenses / Amount ¥200 million
Assumptions Underlying the Business Outlook	Assumptions U.S. dollar exchange rate / Actual results for December 2025 ¥156.54 / Full-year forecast assumptions ¥150, Assumptions Euro exchange rate / Actual results for December 2025 ¥184.26 / Full-year forecast assumptions ¥180

Items this document does not state (18)

Operating profit marginProgress against full-year forecastSelf-assessment against the planKey KPIsUnit price and quantity metricsNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&ANew initiatives

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Revenue from the overseas wholesale business increased by ¥5,992 million, with particularly strong growth in Europe and the Middle East, South America, and North and Central America. SG&A expenses, meanwhile, increased by ¥4,065 million, of which ¥1,651 million was attributable to foreign exchange movements.

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