Supplementary Explanatory Materials for the Third Quarter Financial Results for the Fiscal Year Ending December 2026 | Suntory Beverage & Food Limited (2587) timely disclosure

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Contents of this document

Supplementary materials to the earnings reportThird quarter of the fiscal year ending December 20267 items taken from the company’s own explanation

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

Net Sales¥14,037 100 million+9.8%

Operating profit¥1,303 100 million+2.9%

Ordinary income¥1,297 100 million+3.8%

Net income¥770 100 million+2.2%

Selling, general and administrative expenses¥3,831 100 million

Gross Profit Margin

Rate36.9 %

Year-on-year change (points)-1.1 %

Operating profit margin

Rate9.3 %

Year-on-year change (points)-0.6 %

Full-year earnings forecast

Revenue

¥18,660 100 million

Operating profit

¥1,475 100 million

Profit before tax

¥1,465 100 million

Profit for the year attributable to owners of the parent

¥825 100 million

EBITDA

¥2,455 100 million

What the company explained in this material

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

Segment profit of the Japan business

Sales volume impact14

Activity and mix impact160

Change in raw material prices and logistics costs-169

Change in sales promotion and advertising expenses8

Other1

Consolidated revenue

Japan147

Europe342

Asia289

Oceania309

Americas169

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

US dollar

¥158

Euro

¥183

British pound

¥212

Singapore dollars

¥124

Thai baht

¥4.8

Vietnamese dong

¥0.01

New Zealand dollar

¥92

Australian dollar

¥111

Key KPIsA metric the company considers important as a management benchmark.

EBITDA¥2,008 100 million
Year on year against the same period last year+6.6%
EBITDA margin14.3 %
Year on year against the same period last year-0.4%
D/E ratio-0.08 Times
Total sales volume in the Japan business331.7 million cases
Year on year against the same period last year+1.0%
Oasis sales volume265 million L
Year on year against the same period last year+3.0%
Schweppes (France) sales volume146 million L
Year on year against the same period last year+4.0%

Segment results

Japan

Revenue

¥5,712 100 million+2.6%

EBITDA

¥683 100 million+2.6%

Segment profit

¥429 100 million+3.4%

Europe

Revenue

¥3,352 100 million+11.4%

EBITDA

¥698 100 million+6.8%

Segment profit

¥539 100 million+0.1%

Asia

Revenue

¥2,498 100 million+13.1%

EBITDA

¥430 100 million+11.3%

Segment profit

¥290 100 million+3.0%

Oceania

Revenue

¥926 100 million+50.1%

EBITDA

¥142 100 million+42.0%

Segment profit

¥77 100 million+115.7%

Americas

Revenue

¥1,548 100 million+12.2%

EBITDA

¥226 100 million+0.1%

Segment profit

¥170 100 million-0.2%

Financial targets

ROE

2025 actual7 %

2026 forecast6.2 %

Debt-to-equity ratio

2025 actual-0.05 Times

2026 forecast-0.06 Times

Capital expenditures

¥1,005 100 million

Payout ratio

44.9 %

Contents of this document
Item	Details
Document type	Supplementary materials to the earnings report
Fiscal Period Covered	Third quarter of the fiscal year ending December 2026
Net Sales	¥14,037 100 million (YoY +9.8%)
Operating profit	¥1,303 100 million (YoY +2.9%)
Ordinary income	¥1,297 100 million (YoY +3.8%)
Net income	¥770 100 million (YoY +2.2%)
Gross Profit Margin	Rate 36.9 % / Year-on-year change (points) -1.1 %
Operating profit margin	Rate 9.3 % / Year-on-year change (points) -0.6 %
Selling, general and administrative expenses	¥3,831 100 million
Full-year earnings forecast	Revenue ¥18,660 100 million / Operating profit ¥1,475 100 million / Profit before tax ¥1,465 100 million / Profit for the year attributable to owners of the parent ¥825 100 million / EBITDA ¥2,455 100 million
Segment results	Japan Revenue ¥5,712 100 million (YoY +2.6%) / EBITDA ¥683 100 million (YoY +2.6%) / Segment profit ¥429 100 million (YoY +3.4%) / Europe Revenue ¥3,352 100 million (YoY +11.4%) / EBITDA ¥698 100 million (YoY +6.8%) / Segment profit ¥539 100 million (YoY +0.1%) / Asia Revenue ¥2,498 100 million (YoY +13.1%) / EBITDA ¥430 100 million (YoY +11.3%) / Segment profit ¥290 100 million (YoY +3.0%) / Oceania Revenue ¥926 100 million (YoY +50.1%) / EBITDA ¥142 100 million (YoY +42.0%) / Segment profit ¥77 100 million (YoY +115.7%) / Americas Revenue ¥1,548 100 million (YoY +12.2%) / EBITDA ¥226 100 million (YoY +0.1%) / Segment profit ¥170 100 million (YoY -0.2%)
Breakdown of Factors Affecting the Change	Segment profit of the Japan business Sales volume impact 14 / Activity and mix impact 160 / Change in raw material prices and logistics costs -169 / Change in sales promotion and advertising expenses 8 / Other 1 / Consolidated revenue Japan 147 / Europe 342 / Asia 289 / Oceania 309 / Americas 169
Key KPIs	Indicator name EBITDA / Value ¥2,008 100 million / Year on year against the same period last year ¥6.6 100 million, Indicator name EBITDA margin / Value 14.3 % / Year on year against the same period last year -0.4 %, Indicator name D/E ratio / Value -0.08 Times / Year on year against the same period last year Not disclosed, Indicator name Total sales volume in the Japan business / Value 331.7 million cases / Year on year against the same period last year 1 million cases, Indicator name Oasis sales volume / Value 265 million L / Year on year against the same period last year 3 million L, Indicator name Schweppes (France) sales volume / Value 146 million L / Year on year against the same period last year 4 million L
Assumptions Underlying the Business Outlook	US dollar ¥158 / Euro ¥183 / British pound ¥212 / Singapore dollars ¥124 / Thai baht ¥4.8 / Vietnamese dong ¥0.01 / New Zealand dollar ¥92 / Australian dollar ¥111
Financial targets	ROE 2025 actual 7 % / 2026 forecast 6.2 % / Debt-to-equity ratio 2025 actual -0.05 Times / 2026 forecast -0.06 Times
Payout ratio	44.9 %
Capital expenditures	¥1,005 100 million

Items this document does not state (14)

Results for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendAcquisition of treasury sharesOrders 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.

For the third quarter, increased sales volumes and activity and mix effects boosted profit, while higher raw material prices and logistics costs were cited as factors weighing on profit. No reason was specified for the revision to the full-year forecast.

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