Notice Regarding Recording of Extraordinary Gains and Losses

Regarding Recording of Extraordinary Gains

Ushio Inc. expects to record an extraordinary gain of 3,342 million yen as gain on sale of investment securities in the fourth quarter of the fiscal year ending March 2026. This is part of asset efficiency measures, involving the sale of a listed security held by the company during the period from March 18 to March 31, 2026.

Regarding Expected Recording of Extraordinary Losses

During the same period, the company expects to record impairment losses on fixed assets and business structure improvement costs associated with business portfolio transformation. Extraordinary losses of 2,220 million yen in the Industrial Process segment and 980 million yen in the Visual Imaging segment are expected to be recorded in the consolidated financial results, with 2,220 million yen extraordinary loss also expected in the Industrial Process segment on a non-consolidated basis. There is no revision to the full-year consolidated earnings guidance announced on March 19, 2026.