LEIFRAS Co., Ltd. Financial Filing Summary

This report contains the unaudited interim condensed consolidated financial statements for LEIFRAS Co., Ltd. for the six months ended June 30, 2026. The statements include the balance sheets, income statements, and cash flow statements, presented in both JPY and USD. Key financial highlights include net revenue of JPY 5,978,787,041 and a net income of JPY 77,076,840 for the six months ended June 30, 2026. The company completed its IPO on October 10, 2025, receiving net proceeds of approximately JPY 658,666,480. The report details the company's business operations, which focus on sports schools, event organization, sports equipment sales, and health guidance services. Significant accounting policies, including revenue recognition, business combinations, and fair value measurements, are also outlined. The company acquired Tokai Sports Co., Ltd. on June 1, 2026. Financial data for the periods ending December 31, 2025, and June 30, 2026, are provided for comparison.