Brillia (BRIA) investor relations material

Executive summary

• Revenue for the six months ended September 30, 2025, was $24.6 million, down 10.3% year-over-year due to U.S. tariff impacts and reduced North American export sales.

• Positive operating cash flow of $2.1 million was achieved, reversing a $0.2 million outflow in the prior year period.

• Net income was $41,000, significantly lower than $1.1 million in the prior year, mainly due to lower gross profit and higher operating expenses.

• Strategic focus included cost reduction, disciplined inventory management, and selective expansion in North America and Asia.

Financial highlights

• Gross profit margin declined to 14.3% from 15.4% year-over-year, reflecting pricing pressures.

• Cost of goods sold decreased by 9.1%, supporting improved cash flow.

• Cash and cash equivalents stood at $6.6 million as of September 30, 2025, down from $7.7 million at March 31, 2025, mainly due to a $3.3 million dividend payment.

• Total assets increased 9.5% to $31.1 million compared to March 31, 2025.

• Earnings per share for the period were $0.002, down from $0.047 in the prior year.

Outlook and guidance

• Plans to expand B2B export business in North America and increase presence in international markets.

• Accelerating branding strategy, including DIANA lingerie brand development and potential acquisitions.

• Collaboration with Ai Sakura to enter Japan's athleisure market in H2 2026 and diversify revenue streams.

• Ongoing macroeconomic and tariff-related uncertainties expected to impact near-term performance.