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Investor Presentaiton

Operating Income YOY JPY2.1 billion decrease ISEKI TRANSFORMATION IX2025 Decrease in gross profit due to the impact of higher raw material prices Increase in SG&A expenses, such as distribution cost [Breakdown of YoY Change] FY2018/12 FY2019/12 FY2020/12 FY2021/12 FY2022/12 (JPY bn, %) YOY Change 2Q Actual 2Q Actual 2Q Actual 2Q Actual 2Q Actual Gross profit: (0.6) (1.3) 0.4 SG&A expenses: (1.5) 0.3 (0.5) (0.2) (0.4) (0.4) Net Sales 82.2 77.5 72.2 86.6 86.7 0.0 Gross Profit 23.5 22.5 21.4 25.7 25.1 (0.6) Gross Profit Margin 28.6% 29.1% 29.7% 29.8% 29.0% (0.8)% 4.7 2.5 SG&A Expenses 21.3 20.8 20.1 21.0 22.6 1.5 FY2021/12 2Q Impact of soaring Response to Personnel raw material prices, etc. 12.4 12.2 12.0 12.3 12.8 0.4 soaring raw material prices Impact of exchange rate (gross profit) Increased logistics expenses Impact of exchange rate (SG&A expenses) Improve- ment of labor conditions, etc. Increased SG&A expenses FY2022/12 2Q Expenses Other Expenses 8.9 8.6 8.1 8.7 9.7 1.0 Operating Income 2.1 1.6 1.2 4.7 2.5 (2.1) Net Sales Cost of Sales [Effect of FOREX Fluctuations (JPY bn)] Operating Income SG&A Expenses Operating 2.7% 2.1% 1.8% 5.4% 3.0% (2.4)% 1.5 (1.2) (0.2) 0.1 Margin 夢ある農業応援団と* Financial Results Briefing for the Second Quarter of the Fiscal Year Ending December 31, 2022 9
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