Slide 1: Presentation of Consolidated Financial Results for the Nine Months Ended December 31, 2025
Presentation of Consolidated Financial Results for the Nine Months Ended December 31, 2025 (Third Quarter of FY2025 / Fiscal Year Ending March 31, 2026) January 28, 2026 証券コード：4461（東証プライム） Securities Code: 4461 (Tokyo Stock Exchange (TSE) Prime Market) 第一工業製薬株式会社 DKS Co. Ltd. All Rights Reserved by
Slide 2: Today's Agenda
Today’s Agenda 1. Consolidated Financial Results for the Nine Months Ended December 31, 2025 of FY2025 (Fiscal Year Ending March 31, 2026) P. 3 2. Consolidated Financial Results Forecasts for FY2025 (Fiscal Year Ending March 31, 2026) P.12 All Rights Reserved by DKS Co. Ltd. 2
Slide 3: Consolidated Financial Results for the Nine Months Ended December 31, 2025 of FY2025
1．Consolidated Financial Results for the Nine Months Ended December 31, 2025 of FY2025 (Fiscal Year Ending March 31, 2026) All Rights Reserved by DKS Co. Ltd. 3
Slide 4: Overview of Financial Results (YoY)
連結 Consolidated Overview of Financial Results (YoY) (単位：百万円) （Millions of yen) 25/3月期 FY2024 26/3月期 FY2025 前期比増減 YoY Change 3Q Cumulative 第３Ｑ累計 3Q Cumulative 第３Ｑ累計 金額 Amount 増減率 % 売上高 Net sales 54,271 60,209 5,938 10.9% 営業利益 Operating income 3,802 7,059 3,257 85.7% 経常利益 Ordinary income 3,857 6,925 3
Slide 5: Trends in Net Sales and Operating Income by Segment
連結 Consolidated Trends in Net Sales and Operating Income by Segment ( ): Percentage Net sales Operating income (Millions of yen) 10.9% 18.9% ( ) ( ) ( ) 85.7% ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 322 ( ) ( ) ( ) -343 -213 ((-6%)) -238 2024/3 2025/3 2026/3 2024/3 2025/3 2026/3 3Q 3Q 3Q
Slide 6: Analysis of the Increase or Decrease in Operating Income
Analysis of the Increase or Decrease in Operating Income for the Nine Months Ended December 31, 2025 of FY2025 * Increase in sales * Increase in sales * Increase in operating * Increase in operating volumes of highly expenses on the back expenses owing to such （Millions of yen) volume of low dielect
Slide 7: Segment Results: Electronics & IT
Entire segment 連結 Consolidated Segment Results: Electronics & IT Net sales Operating This business provides high-performance materials that enhance income the value of IT and electronic devices Net sales Operating income （Millions of yen) （Millions of yen) 28.2％ 18.1% 35.3% -140 -2,000 2024/3 2025/3
Slide 8: Segment Results: Environment & Energy
Entire segment 連結 Consolidated Segment Results: Environment & Energy Net sales Operating This business provides products that contribute to reducing income environmental impact and supporting the energy industry Net sales Operating income （Millions of yen) （Millions of yen) 20.3% 25.7% -124 -199 -95
Slide 9: Segment Results: Life & Wellness
Entire segment 連結 Consolidated Segment Results: Life & Wellness Net sales This business provides technologies and functional materials Operating income that support the development of a healthy and comfortable society Net sales Operating income （Millions of yen) （Millions of yen) 1.1% 71.6% 9.6% 71.
Slide 10: Segment Results: Core Materials
Entire segment 連結 Consolidated Segment Results: Core Materials Net sales This business provides materials that improve functionality and Operating income convenience across a wide range of industries Net sales Operating income （Millions of yen) （Millions of yen) 0.9% -2.4% -51.1% 32.4% -26 -100 2024
Slide 11: Comparative Overview of Consolidated Balance Sheets
Comparative Overview 連結 Consolidated of Consolidated Balance Sheets （Millions (単位：百万円) of yen) 年 Mar. 31, 年 Dec. 31, Increase/ 年 Mar. 31, 年 Dec. 31, Increase/ 増減額 増減額 月末 2025 月末 2025 Decrease 月末 2025 月末 2025 Decrease 流動資産 Current assets 57,247 66,115 8,868 流動負債 Current liabilities 26,532 34,155 7,62
Slide 12: Consolidated Financial Results Forecasts for FY2025
2. Consolidated Financial Results Forecasts for FY2025 (Fiscal Year Ending March 31, 2026) All Rights Reserved by DKS Co. Ltd. 12
Slide 13: Consolidated Financial Results and Forecasts
連結 Consolidated Consolidated Financial Results and Forecasts Forecast: Each level of profit significantly exceeded the first-year targets of our Medium-Term Management Plan, SMART 2030 （単位：百万円 （Millions of yen) [Net sales] [Profit] -407 22/3 2022/3 23/3 2023/3 24/3 2024/3 25/3 2025/3 26/3 2026/3 (修正
Slide 14: Prevailing Environment (Market Conditions)
連結 Consolidated Prevailing Environment (Market Conditions) Segments Applications Conditions FY2025 Information and communication • Continued strong demand for high-end servers Electronics & IT Displays • Despite a slump observed early in the third quarter, recovery in the short term; continued uncer
Slide 15: [Reference] Net Sales Forecasts by Segment
連結 Consolidated [Reference] Net Sales Forecasts by Segment FY2024 (Results) FY2025 (Forecasts) YoY Change Segments 2H 2H (Millions of yen) 1H 1H Compo- (Results) Compo- 3Q 4Q Full FY sition 3Q 4Q Full FY sition Amount (%) (%) (Results) (Forecasts) (Forecasts) (%) Electronics & IT Environment & Energ
Slide 16: [Reference] Operating Income Forecasts by Segment
連結 Consolidated [Reference] Operating Income Forecasts by Segment 年 月期（実績） FY2024 (Results) 年 月期（予想） FY2025 (Forecasts) 前期比増減 YoY Change セグメント Segments 下半期 2H 下半期 2H 単位：百万円 (Millions of yen) 上半期1H 1H 上半期 Compo- 構成比 (Results) (実績) ３Ｑ 3Q ４Ｑ 4Q 通期 Full FY Compo- 構成比 増減率 ３Ｑ 3Q ４Ｑ 4Q 通期 Full FY sition si
Slide 17: Depreciation
連結 Consolidated Depreciation （Millions （百万円） of yen) 4,000 3,580 3,508 3,459 3,341 3,500 3,216 3,223 3,000 2,724 2,473 2,555 2,500 2,335 2,153 2,087 2,000 1,500 1,000 500 0 2015/3 2016/3 2017/3 2018/3 2019/3 2020/3 2021/3 2022/3 2023/3 2024/3 2025/3 2026/3 2015年 2016年 2017年 2018年 2019年 2020年 2021年 2
Slide 18: Capital Expenditures
連結 Consolidated Capital Expenditures （Millions （百万円） of yen) 9,000 8,485 8,000 7,000 6,138 5,802 6,000 5,000 4,617 4,500 3,948 3,786 4,000 3,172 2,467 2,724 3,000 1,925 2,147 2,000 1,000 0 2015/3 2016/3 2017/3 2018/3 2019/3 2020/3 2021/3 2023/3 2024/3 2022/3 2026/3 2025/3 2015年 2016年 2017年 2018年 201
Slide 19: R&D Costs
連結 Consolidated R&D Costs （百万円） （Millions of yen) 4,500 4,200 4,000 3,759 3,500 3,236 3,170 2,946 3,000 2,765 2,748 2,821 2,439 2,380 2,393 2,307 2,500 2,000 1,500 1,000 500 0 2015/3 2016/3 2017/3 2018/3 2019/3 2020/3 2021/3 2022/3 2023/3 2024/3 2025/3 2026/3 2015年 2016年 2017年 2018年 2019年 2020年 2021
Slide 20: Disclaimer Regarding Earnings Forecasts and Business Plans
連結 Consolidated Disclaimer Regarding Earnings Forecasts and Business Plans This presentation contains such information as the Company’s current plans and earnings forecasts. These forward-looking statements, including future plans and forecasts are based on currently available information. Actual re