Q3 Consolidated Financial Results for the Fiscal Year Ending August 2026 (Japan GAAP) [Consolidated]

Performance overview

For the third quarter cumulative period, net sales were 14,022 million yen, operating profit 2,644 million yen, ordinary profit 2,460 million yen, and net income attributable to owners of the parent 2,431 million yen, marking a substantial increase. With the completion of provisional accounting adjustments related to the KM Aluminum Co., Ltd. business combination, the allocation of acquisition cost was revised and part of goodwill reclassified to customer-related assets. In terms of segments, both Precision Parts and Functional Materials achieved favorable profitability. On the other hand, earnings per share after the stock split are suggested at 126.56 yen (end of period / guidance).

Capital structure and financial position

Total assets 33,960 million yen, net assets 15,181 million yen, and equity ratio 44.7%, showing steady expansion of net worth. Capital stock increased by 3,190 million yen and paid-in capital by 4,827 million yen due to a public offering, with treasury stock decreasing, improving the capital structure. In the third quarter, new share issuances and disposal of treasury stock increased paid-in capital and related reserves.