RS Technologies Co., Ltd. Financial Summary for the Third Quarter of the Fiscal Year Ending December 2026 (Japanese GAAP) (Consolidated)

Business Performance Overview

For the third quarter of the fiscal year ending December 2026, consolidated net sales were 65,021 hundred million yen, an increase of +11.0% year-over-year. Operating income was 12,599 hundred million yen, ordinary income was 13,276 hundred million yen, and net income attributable to owners of parent for the quarter was 7,917 hundred million yen, all marking profit growth. See attached materials for segment-level details. The full-year forecast is net sales of 84,000 hundred million yen, operating income of 15,400 hundred million yen, ordinary income of 17,200 hundred million yen, and net income attributable to owners of parent of 10,000 hundred million yen. Notes indicate the effects of adding and consolidating two newly acquired subsidiaries.

Outlook and Impact for Investors

The full-year forecast remains solid. Driven by expanding demand related to AI and EVs, the company is promoting higher value-added activities in the prime wafer field. A gain on negative goodwill of 1,585 hundred million yen arising from newly acquired companies is recorded as extraordinary income and is not included in segment profit. The dividend forecast is set at 55 yen per share as part of capital policy. Continued R&D and expansion of production capacity are important to meet growth expectations in automotive and semiconductor materials sectors.