• United Arrows published a Q&A transcript from its earnings presentation for the three months ended June 30, 2026, attended by press, analysts, institutional investors.
• First-quarter net sales beat plan by about JPY 500 million; operating profit topped plan by about JPY 500 million on lower SG&A.
• SG&A underspend tied to timing, expected from the second quarter; logistics outsourcing costs ran below plan on UA3.0 efficiency gains.
• Ordinary profit benefited from unplanned foreign exchange gains; parent-attributable profit lifted by a tax refund, with the tax rate normalizing later.
• Second-quarter gross margin seen cautious as inventories run high; average selling prices rose about 4% to 5% on price optimization.

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