Financial Summary for the Third Quarter of the Fiscal Year Ending December 2026 (Non-consolidated)

Key Performance Points

In this third-quarter financial summary, revenue was 12,726 million yen, an increase of approximately 19.3% year-on-year. Despite higher raw material costs and foreign exchange impacts, profitability improved through cost management and price optimization. Operating income, ordinary income, and quarterly net income each showed substantial increases, with quarterly net income notably improving by 41.6%. Additionally, the change in parent company affected net assets following the equity transfer. The full-year forecast is maintained.

Financial Position and Outlook

At the end of the third quarter, total assets were 13,578 million yen and net assets were 9,907 million yen, with a shareholders' equity ratio of 73.0%. Current assets increased to 11,889 million yen and current liabilities to 3,433 million yen. Variations in retained earnings have occurred due to the change in parent company, and attention to capital structure trends will be necessary going forward. The full-year outlook remains unchanged, assuming revenue of 18,328 million yen, operating income of 1,666 million yen, and net income of 1,142 million yen.