Earnings Supplementary Materials

Overview of Financial Results

For the fiscal year ended August 2026, consolidated results were net sales of 20,434 million yen, operating income of 4,130 million yen, ordinary income of 3,904 million yen, and net income attributable to owners of the parent of 3,464 million yen. Recorded 1,003 million yen of subsidies as extraordinary income. By segment, strong performance in the semiconductor field led overall results, with contributions from IT equipment and basic materials as well. Capital expenditures were increased; although there was an impact from goodwill amortization due to reallocation, the overall trend was an increase in profits. The full-year forecast for the fiscal year ending August 2027 is net sales 28,000 million yen, operating income 6,500 million yen, ordinary income 6,300 million yen, net income 4,200 million yen, and EPS of 148.06 yen. The mid-term plan "Fusion2028" targets net sales of 32,000 million yen, ROIC of 25%, and a dividend payout ratio of 35% or higher.

Shareholder Returns and Capital Policy

Under the mid-term plan, the annual dividend is set with a minimum baseline of 15 yen (interim 9 yen, year-end 28 yen actuals; next fiscal year planned interim 26 yen and year-end 26 yen). EPS adjusted for the stock split is 132.56 yen. Financial targets in the mid-term plan include aiming for ROIC in the high 20s to 30% range (28-30% range) and maintaining a dividend payout ratio of 35% or more.