Financial Summary for the Third Quarter of the Fiscal Year Ending December 2026 [IFRS] (Consolidated)

Overview of Results

For the cumulative third quarter period of the fiscal year ending December 2026, revenue was 871,853 million yen, up 14.2% year-over-year, and core operating profit increased significantly to 164,137 million yen. By segment, semiconductor and electronic materials, innovation materials, and chemicals achieved higher revenue and profits, while mobility remained generally solid despite periods affected by transfers. Operating profit rose substantially as prior impairment impacts did not recur. Following the partial spin-off of Clathas Chemical, that business has been classified as discontinued operations. The full-year forecast has been revised and disclosed.

Outlook, Dividends and Capital Policy

This quarterly financial summary notes revisions to the full-year earnings forecast, reflecting updates to consolidated performance expectations. The report describes the implementation of an in-kind dividend and changes in the handling of Clathas Chemical shares, which have increased liabilities related to the in-kind dividend and affected the financial position. The company has indicated that, after the new spin-off, equity-method accounting will be discontinued and the investment will be measured at FVTOCI.