#SupplementaryFinancialExplanation

For the cumulative Q3 of the fiscal year ending March 2026, Sangetsu Corporation achieved net sales of 151.4 billion yen (2.8% YoY increase), operating income of 13.6 billion yen (7.7% YoY increase), and quarterly net income attributable to owners of parent of 10.18 billion yen (15.8% YoY increase), marking profit growth.

For the third quarter of the fiscal year ending March 2026, reported net sales of 93.0 billion yen (1.4% YoY decrease), operating income of 6.1 billion yen (2.4% YoY increase), and net income attributable to owners of parent of 6.6 billion yen (34.0% YoY decrease).

For the fiscal year ending December 2025, net sales increased by 25.76 billion yen to 257.668 billion yen, operating income was 15.22 billion yen, up 15.7% year-over-year, and net income attributable to owners of the parent reached 11.609 billion yen, up 28.9%.

Consolidated operating revenue for the third quarter of FY2025 was JPY 343.6 billion, an 8.5% year-over-year increase; operating income was JPY 22.7 billion, up 5.9% YoY; quarterly net income attributable to owners of the parent reached a record high of JPY 27.8 billion.

For Q3 of the fiscal year ending March 2026, net sales amounted to JPY 40,931 million (10.7% increase YoY), operating income was JPY 3,697 million (24.9% increase YoY), and net income attributable to owners of the parent was JPY 3,185 million (36.5% increase YoY).

For the fiscal year ending December 2025, net sales were JPY 707.05 billion (YoY +1.7%), and operating income was JPY 10.869 billion (YoY +11.6%), driven by increased sales in fine chemicals leading to both higher revenue and profit.

Net sales for fiscal 2025 reached 513.4 billion yen (YoY +3.2%), operating income was 34.6 billion yen (YoY +0.9%), and plans for fiscal 2026 include net sales of 530.0 billion yen and operating income of 38.0 billion yen.