Financial Summary for the Six Months Ended March 2027 (IFRS) (Consolidated)

Summary of Performance

EXEDY Corporation recorded a slight increase in revenue for the six months ended March 2027, while operating income declined due to cost pass-through from higher raw material and labor costs, increased expenses for new business development, and increased unrealized profits resulting from higher inventories of aftermarket products. By segment, AT was affected by a drop in orders from China, but expansion in other segments and foreign exchange translation effects produced an overall flat to slightly positive trend. Consolidated net income for the period decreased compared with the prior year.

Outlook and Financial Position

As of the period, total assets amounted to 329,803 million yen and total liabilities were 129,832 million yen. Equity attributable to owners of the parent decreased to 187,073 million yen due in part to treasury share acquisitions. Cash and cash equivalents increased and financial position remains stable, though expenses for new business development may continue to have an impact. Full-year forecasts for fiscal year ending March 2027 are revenue of 305,000 million yen, operating income of 24,500 million yen, and net income of 14,000 million yen. Annual dividend is expected to be 350 yen.