Fiscal Year Ending March 2026 Q3 Financial Summary [Japanese GAAP] (Consolidated)

Overview of Business Results

During the consolidated cumulative third quarter period of the fiscal year ending March 2026, net sales amounted to 44,271 million yen (2.9% year-over-year increase), operating income was 1,358 million yen (28.9% year-over-year increase), ordinary income was 1,655 million yen (35.3% year-over-year increase), and quarterly net income attributable to owners of the parent was 1,714 million yen (130.7% year-over-year increase). Special losses included impairment losses on fixed assets of 333 million yen and integration-related expenses of 531 million yen, while a gain on sales of investment securities of 1,362 million yen was recorded as a special gain. By segment, the Motorcycle Parts business performed well with net sales of 24,313 million yen (5.3% year-over-year increase) and operating income of 2,021 million yen (65.4% year-over-year increase), whereas the Automotive Parts business recorded net sales of 3,849 million yen (6.0% year-over-year decrease) and turned to an operating loss of 192 million yen. The Industrial Machinery business also struggled with net sales of 9,858 million yen (0.8% year-over-year decrease) and an operating loss of 579 million yen. The Other segment posted net sales of 6,250 million yen (5.9% year-over-year increase) and operating income of 125 million yen (42.3% year-over-year decrease).

Financial Position and Future Outlook

At the end of the third quarter, total assets were 80,945 million yen, an increase of 3,141 million yen compared with the previous fiscal year-end, and net assets were 38,643 million yen, an increase of 1,856 million yen. The equity ratio rose to 40.6%. It should be noted that the Company became a wholly owned subsidiary of Tsubakimoto Chain Co., Ltd. on December 29, 2025, and was delisted; therefore, the consolidated earnings guidance for the fiscal year ending March 2026 has not been disclosed.