Financial Summary for the Fiscal Year Ending December 2025 [Japanese GAAP] (Consolidated)

Overview of Financial Results

Consolidated results for the fiscal year ending December 2025 recorded net sales of JPY 86.658 billion (6.7% increase YoY), driven by strong demand for optical films for high-end LCD TVs within the new materials segment. Operating income was JPY 6.185 billion (35.5% increase YoY), and ordinary income was JPY 6.428 billion (25.8% increase YoY), both reflecting profit growth. Conversely, net income attributable to owners of the parent was JPY 3.815 billion (12.5% decrease YoY). By segment, the Synthetic Resin business recorded net sales of JPY 52.671 billion (1.6% increase YoY) and operating income of JPY 5.524 billion (24.0% increase YoY), while the New Materials business delivered net sales of JPY 18.928 billion (29.6% increase YoY) and operating income of JPY 2.481 billion (98.9% increase YoY).

Financial Position, Dividends, and Future Outlook

As of the end of December 2025, total assets stood at JPY 103.043 billion, and net assets were JPY 63.134 billion, with an equity ratio of 61.2%, reflecting a 1.0-point increase YoY. Annual dividend is planned at JPY 195 per share (interim dividend JPY 95, year-end dividend JPY 100), and for the fiscal year ending December 2026, considering the improved likelihood of achieving the mid-term management plan, a dividend including a special dividend totaling JPY 220 per share is anticipated. The consolidated earnings forecast for the fiscal year ending December 2026 projects net sales of JPY 98.0 billion (13.1% increase YoY), operating income of JPY 6.5 billion (5.1% increase YoY), and net income attributable to owners of the parent of JPY 4.3 billion (12.7% increase YoY).