Q3 FY2026 Financial Summary [IFRS] (Consolidated)

Overview of Operating Results

Consolidated revenue for Q3 FY2026 was ¥226,694 million (2.2% YoY increase). Operating income was ¥14,432 million (87.2% YoY increase), profit before tax for the quarter was ¥15,467 million (92.0% YoY increase), and net income attributable to owners of parent was ¥9,657 million (70.7% YoY increase), reflecting significant profit growth. By segment, the Steel Company and Stainless Company saw revenue decline due to price reductions, whereas the Forging Company and Smart Company achieved revenue growth supported by increased sales volume and price rises.

Financial Position and Cash Flow Status

Total assets increased by ¥19,308 million from the previous fiscal year-end to ¥419,371 million, while total liabilities rose by ¥23,824 million to ¥180,488 million, and total equity decreased by ¥4,515 million to ¥238,883 million. Cash flows from operating activities increased by ¥55,423 million, significantly exceeding the same period last year. Cash outflows from investing activities increased by ¥22,928 million, and cash outflows from financing activities increased by ¥14,119 million. The primary reasons were share buybacks and increased borrowings.

Subsequent Events Regarding Tender Offer Participation

The Company resolved to tender all its shares (478,305 shares) in Toyota Industries Corporation to Toyota Asset Preparation Co., Ltd.'s tender offer. The expected total sale amount is ¥8,992 million, with a special gain of ¥8,923 million anticipated to be recorded in the standalone FY2026 financial results. There is no impact on consolidated financial results.