Slide 1: Financial Results Briefing Material for the Fiscal Year Ended March 2026
Financial Results Briefing Material for the Fiscal Year Ended March 2026 JCU CORPORATION TSE Prime (Stock Code: 4975) May 12, 2026 Financial Results Briefing Material for FY3/26 1
Slide 2: Contents
Contents 1. Topics 2. Financial Results for FY3/26 3. Reference Financial Results Briefing Material for FY3/26 2
Slide 3: Topics: Impact of the Middle East Situation on Group Performance
Topics｜Impact of the Middle East Situation on Group Performance 1. Impact of the Middle East situation and other factors on the Group’s business performance Some raw materials used in the JCU’s products have been affected by rising prices and other factors. Although the impact on the Group’s busines
Slide 4: Topics: Progress of Kumamoto Facility
Topics ｜ Progress of Kumamoto Facility ●Completed at the end of October 2025 ●R&D operations began in April 2026 ●Trial production also began in May 2026 Kumamoto Facility start-up schedule R&D: Completion of the Operations Production: Trial Production: Sample shipments begin Planned acquisition of
Slide 5: Topics: Development of Next-generation PKG
Topics｜Development of Next-generation PKG Next-Generation Acid Copper Plating PKG Commercialization Timing *estimated by JCU PCB 2026 2028 2030 ▮Hybrid Bonding Status: Under development ▮Expected primary application Next-generation PKG ▮TVP Series (for TSV) ・Silicon / Glass interposers Hybrid Bondin
Slide 6: Topics: Shareholder Distributions (Dividends per share)
Topics｜ Shareholder Distributions (Dividends per share) Significantly increased dividends per share (annual increase of 85 yen per share) In line with the shareholder return policy in JCU VISION 2035 – 1st Stage –, JCU aims to achieve a total payout ratio of 50% through dividends 5,000 100% 配当金の支払額
Slide 7: Contents
Contents 1. Topics 2. Financial Results for FY3/26 3. Reference Financial Results Briefing Material for FY3/26 7
Slide 8: Summary of Consolidated Financial Results for FY3/26
Summary of Consolidated Financial Results for FY3/26 Accounting Period of FY3/26 JCU (non-consolidated): April 1, 2025 to March 31, 2026 Overseas subsidiaries: January 1 to December 31, 2025 ◼ China: Demand for PWBs and semiconductor package substrates for high-performance electronic devices such as
Slide 9: Summary of Financial Results for FY3/26
Summary of Financial Results for FY3/26 (Millions of yen) FY3/24 FY3/25 FY3/26 Forecasts (Revised Result Result Result YoY % Change February 2026) Net sales 24,859 28,356 29,200 29,672 4.6% Operating profit 8,041 10,513 11,600 12,156 15.6% Ordinary profit 8,216 10,920 11,800 12,447 14.0% Profit attr
Slide 10: Summary of Consolidated Balance Sheet
Summary of Consolidated Balance Sheet (Millions of yen) As of March 31, 2025 As of March 31, 2026 Current assets 40,223 39,191 Cash and deposits 26,046 24,229 Notes and accounts receivable-trade 10,460 10,107 Inventories 2,313 3,147 Non-current assets 14,617 23,487 Property, plant and equipment 11,8
Slide 11: Foreign Exchange Rates
Foreign Exchange Rates Foreign exchange sensitivity (as at the consolidated year): Changes of about 100 million yen in consolidated operating profit with 1% change in major currency rates listed below (Yen) FY3/26 FY3/27 FY3/25 (Initial 1Q 2Q 3Q 4Q (Forecast) forecast) Chinese yuan (CNY) 21.02 20.40
Slide 12: Changes in Consolidated Operating Profit for FY3/26
Changes in Consolidated Operating Profit for FY3/26 (Millions of yen) 16,000 ■ Positive factors ■ Negative factors (YoY change) (130) +1,643 14,000 306 2,323 (63) (427) (366) 12,000 10,000 from purchased products Decrease in gross profit Higher sales of chemicals from chemicals Increase in gross pro
Slide 13: Forecasts for FY3/27
Forecasts for FY3/27 (Millions of yen) FY3/26 FY3/27 YoY % Change Results Forecasts Net sales 29,672 33,400 12.6% Operating profit 12,156 12,300 1.2% Ordinary profit 12,447 12,500 0.4% Profit attributable to owners of parent 9,074 8,800 (3.0)% Net income per share 365.74 yen 357.44 yen - Financial R
Slide 14: Changes in Consolidated Operating Profit (Forecast for FY3/27)
Changes in Consolidated Operating Profit (Forecast for FY3/27) (Millions of yen) 16,000 ◼ Positive factors (YoY) ◼ Negative factors +144 14,000 1,335 (186) (1,746) 741 12,000 (through YoY increase in sales) Chemicals Business Increase in gross profit of (through YoY decrease in sales) Machine Busine
Slide 15: Annual Consolidated Financial Results (By Segment)
Annual Consolidated Financial Results (By Segment) 35,000 33,400 60 0 2,600 29,672 30,000 28,356 0 1,600 50 27,137 0 2,746 Net Sales (Millions of yen) 0 24,866 24,256 2,608 24,860 4,202 1,585 Operating Margin (%) 25,000 23,120 35 0 0 22,319 1,307 1,718 3,178 1,709 40 4,796 27 21,192 1,435 41.0 3,194
Slide 16: Quarterly Consolidated Financial Results
Quarterly Consolidated Financial Results (Millions of yen) 9,000 3,268 3,500 3,106 2,971 2,978 8,000 2,877 2,802 3,000 2,657 2,669 7,000 2,288 2,500 1,995 6,000 2,000 Operating Profit 1,716 Net Sales 5,000 1,379 1,500 4,000 1,000 3,000 500 2,000 0 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q FY3/24 FY3/25 FY
Slide 17: Quarterly Consolidated Financial Results (By Segment)
Quarterly Consolidated Financial Results (By Segment) 10,000 70.0 7,996 8,158 60.0 8,000 7,648 7,624 7,037 7,221 7,255 Net Sales (Millions of yen) 6,824 50.0 Operating Margin (%) 6,348 5,912 6,000 5,639 5,225 42.8 40.0 39.8 41.3 40.1 39.1 37.7 36.1 37.2 34.7 33.8 30.0 4,000 30.4 26.4 20.0 2,000 10.0
Slide 18: Consolidated Segment Results for FY3/26
Consolidated Segment Results for FY3/26 (Millions of yen) 30,000 30,000 26,926 24,154 24,000 24,000 前期4Q累計 FY3/25 1Q-4Q (Breakdown) (Breakdown) Plating machines 3,684 Plating machines 2,332 Plasma system 288 Plasma system 312 FY3/26 1Q-4Q 2026年3月期4Q累計 Solar power related 230 Solar power related 102
Slide 19: Quarterly Sales of Chemicals in Japan and Overseas
Quarterly Sales of Chemicals in Japan and Overseas (Millions of yen) 7,000 100% 84% 83% 83% 84% 82% 84% 84% 84% 6,000 81% 81% 76% 78% 80% 5,000 60% 4,000 3,000 40% 2,000 20% 1,000 0 0% 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q FY3/24 FY3/25 FY3/26 Japan Overseas Overseas Sales Ratio Financial Results Brie
Slide 20: Annual Sales of Chemicals for POP, Via Filling and Etching
Annual Sales of Chemicals for POP, Via Filling and Etching (Millions of yen) 14,000 12,882 12,000 11,066 10,000 9,407 9,624 8,876 8,005 8,000 7,675 6,098 6,000 5,571 5,057 5,004 4,597 4,499 4,572 4,000 3,375 2,860 2,711 2,351 2,337 1,695 1,831 2,000 0 FY3/20 FY3/21 FY3/22 FY3/23 FY3/24 FY3/25 FY3/26
Slide 21: Chemicals for POP, Via Filling and Etching: Quarterly Sales
Chemicals for POP, Via Filling and Etching｜Quarterly Sales POP: Planting on Plastics, mainly for automotive components (Millions of yen) Via Filling: Additive for copper planting for PWBs and semiconductor package substrates, mainly for smartphones and PCs Etching: Additives for PWBs and semiconduct
Slide 22: Quarterly Sales of Chemicals by Region
Quarterly Sales of Chemicals by Region (Millions of yen) 4,000 3,000 2,000 1,000 0 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q FY3/24 FY3/25 FY3/26 日本 Japan 1,009 1,038 1,028 884 962 974 1,005 950 989 1,007 1,078 1,142 中国 China 1,591 1,931 2,432 2,569 2,181 2,657 2,895 2,890 2,601 2,881 3,022 3,301 台湾 Taiwa
Slide 23: Quarterly Sales of Chemicals by Category: Consolidated
Quarterly Sales of Chemicals by Category (Millions of yen) Consolidated YoY 21% QoQ 4% 6,000 5,664 5,451 5,034 5,000 4,744 4,696 4,429 4,476 4,195 (Chemicals for Electronic Components) 3,974 Core Products: Via filling 3,799 4,000 PWBs, connectors, surface treatment 3,404 (plating) chemicals for semi
Slide 24: Quarterly Sales of Chemicals by Region: Japan
Quarterly Sales of Chemicals by Region (Millions of yen) Japan YoY 30% 1,000 QoQ 10% 800 746 680 638 629 627 649 604 584 623 591 574 600 513 400 444 405 400 397 394 370 369 374 376 361 357 349 200 QoQ (1)% YoY 5% 0 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q FY3/24 FY3/25 FY3/26 ● 電子薬品for Electronic Compone
Slide 25: Quarterly Sales of Chemicals by Region: Overseas
Quarterly Sales of Chemicals by Region (Millions of yen) Overseas 4,916 5,000 4,771 4,384 4,114 4,121 3,805 3,848 QoQ 3% 4,000 3,682 3,390 3,207 YoY 19% 3,000 2,766 2,449 YoY 18% 2,000 QoQ 19% 1,000 784 1,010 972 985 854 786 837 813 835 723 754 827 0 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q FY3/24 FY3/25
Slide 26: Quarterly Sales of Chemicals by Region: China
Quarterly Sales of Chemicals by Region (Millions of yen) China YoY 13% 3,500 QoQ 7% 2,699 2,800 2,515 2,415 2,380 2,458 2,170 2,187 2,100 1,945 1,804 1,738 1,426 1,400 1,154 YoY 23% QoQ 21% 700 651 585 626 442 492 445 487 477 510 442 517 411 0 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q FY3/24 FY3/25 FY3/26
Slide 27: Quarterly Sales of Chemicals by Region: Taiwan
Quarterly Sales of Chemicals by Region (Millions of yen) Taiwan YoY 34% QoQ (2)% 1,400 1,272 1,244 1,200 1,105 989 1,000 939 929 936 848 807 835 800 689 689 600 YoY (33)% 400 QoQ 100% 200 3 2 3 5 1 3 5 6 3 2 2 4 0 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q FY3/24 FY3/25 FY3/26 ● Chemicals for Electronic Co
Slide 28: Quarterly Sales of Chemicals by Region: South Korea
Quarterly Sales of Chemicals by Region (Millions of yen) South Korea YoY 5% 700 QoQ (3)% 600 556 541 504 517 485 481 492 497 500 450 431 413 388 400 300 YoY (3)% QoQ 4% 200 123 113 111 100 101 103 95 88 85 83 84 82 100 0 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q FY3/24 FY3/25 FY3/26 ● Chemicals for Electr
Slide 29: Financial Results Since Listing
Financial Results Since Listing (Millions of yen) (Millions of yen) 35,000 16,000 29,600 33,400 30,000 Operating Profit & Profit 12,000 Net Sales 25,000 12,100 12,300 20,000 8,800 9,000 8,000 15,000 10,000 4,000 5,000 0 0 FY3/06 FY3/07 FY3/08 FY3/09 FY3/10 FY3/11 FY3/12 FY3/13 FY3/14 FY3/15 FY3/16 F
Slide 30: Capital Expenditures, Depreciation and R&D Expenses
Capital Expenditures, Depreciation and R&D Expenses R&D Expenses and Capital Expenditures Depreciation (Millions of yen) R&D/Sales Ratio 10,000 4,000 2,500 10.0% 8,947 2,215 9,000 研究開発費 R&D Expenses 3,500 8,000 3,013 2,000 R&D/Sales 研究開発費比率 Ratio 8.0% 3,000 7,000 6,359 2,500 1,500 1,302 6.0% 6,000 1
Slide 31: FY3/27 Equity Policy
FY3/27 Equity Policy Dividends per share Interim dividend: 90 yen Plans to increase dividends for (Forecasts) Year-end dividend: 90 yen 17 consecutive fiscal years Year-end Interim Total distribution ratio 75.9% 49.2% 50.3% 46.9% 44.9% 45.4% 42.4% 44.1% 90 +49 yen 29.7% 95 24.8% 24.1% 70 76 66 41 57
Slide 32: Efforts in Addressing ESG Challenges
Efforts in Addressing ESG Challenges JCU aims to become a global company that continues to grow in a sustainable fashion by addressing ESG challenges through its business activities. Environment Social Development of environmentally responsible Ratio of female managers (non-consolidated) products 12
Slide 33: Contents
Contents 1. Topics 2. Financial Results for FY3/26 3. Reference Financial Results Briefing Material for FY3/26 33
Slide 34: Reference
Reference ●Company Profile ●Surface Treatment Technology in Future ●Major Distribution Channels ●Major Products ●Usages of Chemicals and Typical Final Products Financial Results Briefing Material for FY3/26 34
Slide 35: Company Profile
Company Profile Founded in : December 1957 Established on : April 1, 1968 Capital stock : 1,281 million yen Non-consolidated: 16.4 billion yen / Consolidated: 29.6 billion yen Annual sales : (For the fiscal year ended March 31, 2026) Head office : TIXTOWER UENO 16F, 8-1 Higashiueno 4-chome, Taito-ku
Slide 36: Surface Treatment Technology in Future: Electronic Components
Surface Treatment Technology in Future —Electronic Components— Target Next-generation PKG substrate for AI accelerators, data centers, high-performance electronic devices Hybrid bonding 〇Expected primary application 2.xD/3D package Si substrate Memory Surface treatment technology in future 〇Performa
Slide 37: Surface Treatment Technology in Future: Decoration & Function
Surface Treatment Technology in Future —Decoration & Function— Automotive components (front grilles, door handles, emblems, etc.) Target Faucet parts (showerheads, drain plugs, etc.) Process with a low Processes of decorative plating on plastic environmental impact Surface treatment technology in fu
Slide 38: Major Distribution Channels
Major Distribution Channels Customers (sold-to) Materials (chemicals) Manufacturing/processing/assembly Products (e.g. automobiles) JCU Our overseas Decoration/ • Automobile parts Function CORPORATION subsidiaries manufacturers －Tier 1, Tier 2, etc. • Automobile manufacturers • Specialist plating co
Slide 39: Usages of Chemicals and Typical Final Products
Usages of Chemicals and Typical Final Products Description of term Final products Surface treatment chemicals for decorative and function purposes such as those for providing a Chemicals for function/decoration Automotive parts, faucet parts, construction materials, etc. metal appearance and prevent
Slide 40: Forward-looking statements and contact
This material contains current plans and forecasts of future performance of JCU CORPORATION. These plans and forecast figures are prepared by the Company based on currently available information. This material does not give any assurance or guarantee of the Company’s future financial performance and