Shiga Bank, Ltd. · TSE:8366

Shiga Bank — FY2025 Earnings Presentation

58 slides from Shiga Bank's earnings presentation, June 2026

1. Slide 1: Investor Presentation for the Fiscal Year Ended March 31, 2026

   Investor Presentation for the Fiscal Year Ended March 31,2026 Jun.2026 Copyrights © SHIGA BANK, ltd. All Rights Reserved.

2. Slide 2: Index

   Index ■Summary of Financial Results for the Fiscal Year Ended March 31,2026 ■Initiatives to Achieve Sustainable Growth Summary of Financial Results 4 Overview of Shiga Prefecture 32 Income Statement Overview (1) 5 Mother Market: Potential of Shiga Prefecture 33 Income Statement Overview (2) 6 Mother

3. Slide 3: Summary of Financial Results for the Fiscal Year Ended March 31, 2026

   Summary of Financial Results for the Fiscal Year Ended March 31,2026 Copyrights © SHIGA BANK, ltd. All Rights Reserved.

4. Slide 4: Summary of Financial Results

   Summary of Financial Results ■Summary of Financial Results ‣Consolidated Net Income 21.2 billion yen , record high (2 consecutive terms) - Both non-consolidated and consolidated profits increased due to strategic allocation efforts made in anticipation of the transition to a "world with interest rat

5. Slide 5: Income Statement Overview (1)

   Income Statement Overview (1) ‣ Net interest income expanded due to increased loan interest and securities interest/dividends ‣ Despite strategic sales of low-yield bonds to improve future earnings, consolidated net income was 21.2 billion yen, achieving record-high profits for the second consecutiv

6. Slide 6: Income Statement Overview (2)

   Income Statement Overview (2) ‣ Subsidiary performance is on an improving trend, with effective group company earnings of 1.0 billion yen ■ Financial Results (consolidated) ■Group Earnings (billion yen) 【Unit: billion yen】 【Consolidated】 No. 2025.3 2026.3 YoY 2.0 1.6 2.0 Gross business profit (Topli

7. Slide 7: Non-Interest Income

   Non-Interest Income ‣ Corporate consulting fees reached a record high, while individual consulting fees decreased ■Net Fees and Commissions ■Corporate Consulting Fees(million yen) 【Unit: million yen】 Record High Corporate 4,063 20,000 3,487 Consulting Fees and Commissions Income 11,547 10,651 9,882

8. Slide 8: Expenses

   Expenses ‣ Expenses increased due to growth investments such as human capital investment and system investment ■Expenses / OHR OHR ex. Special OHR excluding special factors factors （core banking system costs etc.） 97.82% 【Unit: billion yen】 60 80.78% 82.76% 76.48% 75.44% OHR 3.0 Taxes 3.3 3.5 3.0 3.

9. Slide 9: Balance Sheet

   Balance Sheet ‣ Both loans and deposits increased, and the balance sheet expanded ■B/S Overview (Non-consolidated, End-of-period) Total Assets 7. 6 trillion yen Liabilities 7. 1 trillion yen Both individual and Strategically curtailed low-rate Loans 【Unit: billion yen】 Deposits corporate deposits 【U

10. Slide 10: Deposits and Loans

    Deposits and Loans ‣ Deposits and loans both increased against the backdrop of a high market share in Shiga Prefecture, expanding the business base ‣ Yields on both deposits and loans are rising; we will secure appropriate loan spreads as deposit costs continue to rise ■Deposits（balance） (billion ye

11. Slide 11: Securities Portfolio

    Securities Portfolio ‣ In light of rising interest rates, strategically sold low-yield bonds, resulting in a decrease in government bond balance ‣ Aiming to improve future profitability by reinvesting sale proceeds into high-yield bonds ■Balance (Market Value) 【Unit: billion yen】 ● Yield on Securiti

12. Slide 12: Securities (Bond Management)

    Securities (Bond Management) ■Bond Gains/Losses 【Unit: billion yen】 ■ Valuation on JPY Bonds 【Unit: billion yen】 2023.3 2024.3 2025.3 2026.3 2023.3 2024.3 2025.3 2026.3 YoY JPY Bonds (incl. Held-to-Maturity) ▲16.2 ▲33.9 ▲64.4 ▲87.5 ▲23.1 Bond Interest 4.5 6.3 7.8 11.0 Deferred Hedge (JPY Bonds) 4.7

13. Slide 13: Credit Costs / FRA Disclosed Claims

    Credit Costs / FRA(Financial Reconstruction Act) Disclosed Claims ‣ Credit costs decreased significantly due to factors such as fewer downgrades of large borrowers and the reversal of general allowance for loan losses ■ Credit costs ■ FRA Disclosed Claims(billion yen)/NPL Ratio 【Unit: billion yen】 2

14. Slide 14: ROE / Total capital ratio

    ROE / Total capital ratio ‣ ROE steadily improved due to ROE enhanced profitability ‣ Total capital ratio maintained at a sound level ■Consolidated ROE ■Consolidated Total Capital Ratio Item 2022.3 2023.3 2024.3 2025.3 2026.3 Item 2022.3 2023.3 2024.3 2025.3 2026.3 ROE (％) 3.69 3.28 3.42 4.00 4.46 T

15. Slide 15: Progress on KPIs of the 8th Mid-Term Plan

    Progress on KPIs of the 8th Mid-Term Plan ‣ Progress on “Sustainability Achievement Indicators” (KPIs) under the 8th MTP is on track. Plan for Milestones for Results for Achievement Indicators Achievement Rate March 31,2029 March 31,2026 March 31,2026 Cumulative Amount of investment and financing to

16. Slide 16: Financial Forecast for the Fiscal Year Ended March 31, 2027

    Financial Forecast for the Fiscal Year Ended March 31,2027 ‣ Based on an increase in net interest income, we anticipate increased revenue and profits in the current fiscal year. 【Unit: billion yen】 □ Main Accounts（Average balance） 【Unit: billion yen】 2026.3 2027.3 Forecast Avg. 【Non-Consolidated】 Ch

17. Slide 17: Initiatives to Enhance Corporate Value

    Initiatives to Enhance Corporate Value Copyrights © SHIGA BANK, ltd. All Rights Reserved.

18. Slide 18: Top Message

    Top Message ‣ Set "Consolidated ROE of 8% or more," a long-term challenge indicator, as a financial KPI Initiatives to for the fiscal year ending March 31, 2029 Enhance - Revised upward the consolidated ROE target for the second consecutive year, reflecting improved profitability Corporate Value and

19. Slide 19: PBR Logic Tree

    PBR Logic Tree 2026.3 Key Indicators Plan Actual KPI RORA-based asset allocation Balance of investment and financing through new financing methods to 465.0 billion yen 445.0 billion yen Expansion of non-interest income improve earning power (2026.3 Milestone) and business domains KPI RORA Improvemen

20. Slide 20: 8th MTP Financial Targets

    8th MTP Financial Targets ■Financial Targets ■Consolidated Gross Business Profit Image 【Unit: billion yen】 【Unit: billion yen】 Before After Actual Revision Revision Other additional measures 2026.3 2029.3 2029.3 E.Group Strategy and New Business Consolidated 66.5 87.0 100.0 Gross business profit Dep

21. Slide 21: Loan Asset Allocation

    Loan Asset Allocation RORA ‣ RORA(Capital Efficiency) and spread (Funding Efficiency)-focused asset allocation Improvement Capital Efficiency ■Loan Asset Allocation A. Customers of Corporate and Individual(Osaka, Tokyo, etc.) : Select high-RORA/high-spread deals; curtail low-rate lending B.Consumer

22. Slide 22: Asset Allocation

    Asset Allocation RORA Improvement Loans 4,624.9 billion yen（+61.6 billion yen） Securities, etc. 1,762.0 billion yen（▲76.0 billion yen） ※2026.3 end balance ※2026.3 end balance Key Increasing Key Decreasing Key Increasing Key Decreasing Segments Segments Segments Segments A. Customers of Corporate and

23. Slide 23: TSUBASA Alliance

    TSUBASA Alliance ■Wide-area alliance of top regional banks ■Key Collaborative Initiatives across 10 regions ● While maintaining independence, 10 banks pool knowledge and collaborate across a wide range of fields Joint Finance Arrangement ● Total assets: approx. 100 trillion yen Customers: 24 million

24. Slide 24: Senshu Ikeda-Shiga Alliance

    Senshu Ikeda-Shiga Alliance Copyrights © SHIGA BANK, ltd. All Rights Reserved. 24

25. Slide 25: "Sanpo-yoshi" Capital Policy

    "Sanpo-yoshi" Capital Policy Raising Expected Financial Growth Rate Leverage Control Emphasizing the Balance between Shareholder Return, Soundness, and Growth Investment Recent Capital-Related Initiatives ■2025.11 Stock Split & Shareholder Benefits Expansion (P30） ⇒ Improved liquidity through “lower

26. Slide 26: Shareholder Returns

    Shareholder Returns Raising Expected ■Revision of Shareholder Return Policy Growth Rate The progress of the 8th MTP, as well as the current and future business environment and capital conditions, the Bank has decided to 【Before】 Pursue a total shareholder return ratio of approximately 40%. revise it

27. Slide 27: Capital Allocation

    Capital Allocation As a Financial Institution Supporting the Regional Economy As a listed company Financial It is expected that we: It is expected that we: Control capital by aiming Leverage Control ①Continue providing risk capital to the region, ① Be conscious of cost of capital for the consolidate

28. Slide 28: Capital Efficiency and Per Share Indicators

    Capital Efficiency and Per Share Indicators ■Consolidated ROE, EPS, BPS 8.0% or more 4.4% 4.0% Consolidated ROE BPS： Maintain an appropriate level 11,071 10,459 9,552 9,293 9,652 BPS (yen) 461 399 EPS： Ensure steady profit growth 359 336 310 EPS (yen) 2022.3 2023.3 2024.3 2025.3 2026.3 2027.3 2028.3

29. Slide 29: Cross-Shareholdings

    Cross-Shareholdings ● Changes in percentage of Consolidated Net Assets Financial (market-value basis, including unlisted and deemed holdings) Leverage Control 59.0% 53.8% 53.1% 50.1% 47.7% ● Changes in Market Value and Book Value of Listed Stocks (billion yen) 228.8 220.0 216.1 206.4 185.2 Market Va

30. Slide 30: Stock Split and Expansion of Shareholder Benefit Program

    Stock Split and Expansion of Shareholder Benefit Program ‣ To enhance liquidity and broaden the investor base, we implemented a stock split by reducing the investment unit size. ‣ To further increase the attractiveness of investing in our shares and encourage long-term ownership by a wider range of

31. Slide 31: Initiatives to Achieve Sustainable Growth

    Initiatives to Achieve Sustainable Growth Copyrights © SHIGA BANK, ltd. All Rights Reserved.

32. Slide 32: Overview of Shiga Prefecture

    Overview of Shiga Prefecture ■Estimated Population in 2050 (Index) ■Estimated Working-age Population in 2050 【Units: %】 110.0 Rank Regions 2050 86.5 － National Average 52.9 100.0 Shiga ranks 8th 1st Tokyo 60.4 90.0 83.0 2nd Kanagawa 55.0 3rd Aichi 54.7 80.0 4th Saitama 54.6 70.0 5th Chiba 54.5 6th O

33. Slide 33: Mother Market: Potential of Shiga Prefecture

    Mother Market: Potential of Shiga Prefecture Rich Natural Environment, Stable Demographics, and One of the Few Growing a Vibrant Regional Economy Markets Loan market growth is expected in Shiga. Moderate Population Decline Located at the intersection Shiga ranks 8th nationwide in lowest of Major Eco

34. Slide 34: Mother Market: Potential of Shiga Prefecture (Deposit Environment)

    Mother Market: Potential of Shiga Prefecture (Deposit Environment) ■Deposit Environment in Shiga Prefecture (Retail Deposits) ■ ”Lake Biwa Blue Deposit” 2025.9 Change 2025 Ranks 2024 Ranks Change in ranking 2024.9 ・Following the introduction of “Green Deposit” in 2024, launched the “Lake Biwa Blue T

35. Slide 35: Value Creation Story

    Value Creation Story The 8th Mid-Term Plan movie is here 35 Copyrights © SHIGA BANK, ltd. All Rights Reserved.

36. Slide 36: Human Capital Investment (Recognition of Issues)

    Human Capital Investment (Recognition of Issues) ‣ With "people" as the driver of value creation, we will increase the probability of achieving our RORA Raising Expected Improvement Growth Rate management strategy through proactive investment in human capital. ■ Positioning in the 8th Mid-Term Manag

37. Slide 37: Human Capital Investment (Action / Outcome and Impact)

    Human Capital Investment (Action / Outcome and Impact) RORA Raising Expected Improvement Growth Rate ■ Action ■ Outcome and Impact Human Resource Strategy Status of KPIs (Important Indicators in Human Resource Strategy) Develop human resources who can take on value creation Improve As of March 31, 2

38. Slide 38: Carbon Neutrality

    Carbon Neutrality ‣ Achieve carbon neutrality (Scope 1 and 2) for the Shiga Bank Group in FY2025 Raising Expected Growth Rate (First among regional banks in the Kinki region) ‣ Achieve sustainability achievement indicators of the 8th MTP three years ahead of schedule ■Initiatives ■Future Plans ・Laun

39. Slide 39: New ESG Finance (Shiga Try-Link Loan)

    New ESG Finance (Shiga Try-Link Loan) Raising Expected ‣ Japan's first ESG finance with three environmental elements as KPIs Growth Rate ‣ Aiming to realize "Sampo yoshi" for the region, environment, and business operators ■Structure Verification of the validity of indicator and target setting ・Set

40. Slide 40: System Investment (BIPROGY BankVision)

    System Investment (BIPROGY BankVision) In today’s VUCA era of rapid changes in social and business environments, it is essential to have: Raising Expected ・Advanced systems that can flexibly and quickly reflect management strategies. Growth Rate ・IT talent capable of smoothly implementing these stra

41. Slide 41: Appendix

    Appendix Copyrights © SHIGA BANK, ltd. All Rights Reserved.

42. Slide 42: Portfolio: Results and Forecasts by Segment (Summary)

    Portfolio: Results and Forecasts by Segment(Summary) Stabilizing Earnings RORA Business Portfolio: Five Segment Strategies (Key Strategic Pillars under the 8th Medium-Term Plan) Volatility Improvement Segment Core Business 2026.3 Actual Results (billion yen) Policy / Future Outlook (Corporate) Corpo

43. Slide 43: A. Customers of Corporate and Individual

    A. Customers of Corporate and Individual ■Vision ■ Balance and Earnings Plan RORA Improvement Corporate Loans Average balance (billion yen) ■ Creating Value through Deeper Customer Engagement in the Region Growth ・Expand business by building strong relationships 2,500.0 Strategy and understanding cu

44. Slide 44: A. Customers of Corporate and Individual (Deposits)

    A. Customers of Corporate and Individual （Deposits） ■Vision ■Balance Plan RORA Improvement Average Balance of Deposits, etc. (billion yen) ■ Creating Value through Deeper Customer Engagement in the Region 6,100.0 Growth ・Expand business by building strong relationships Strategy and understanding cus

45. Slide 45: B. Consumer Loans (Housing Loans + Other Consumer Loans)

    B. Consumer Loans （Housing Loans+Other Consumer Loans） ■Vision ■Balance and Earnings Plan RORA Improvement Consumer Loans Average balance (billion yen) ■ Effective Use of Non-Face-to-Face Channels 1,520.0 ・Promote operational efficiency by utilizing digital channels, Growth such as the growing share

46. Slide 46: B. Consumer Loans (Other Consumer Loans Details)

    B. Consumer Loans (Other Consumer Loans Details) ■Other Consumer Loans(Online Consumer Loans) ■Balance Trend (billion yen) Target 400 billion yen or more Features and Strengths Upward revision ‣ Fully Non-Face-to-Face Process×Generous Support System ・Procedures from application to contract and execu

47. Slide 47: C. Strategies for Finance (Structured Finance etc.)

    C. Strategies for Financ（Structured Finance etc.） ■Vision ■Balance and Earnings Plan RORA Improvement Average Balance (billion yen) ■ Investment and Lending Strategy Focused on RORA and Risk Diversification 686.8 ・Allocate human and management resources to growth areas: Economic capital → Accumulate

48. Slide 48: D. Strategies for Securities

    D. Strategies for Securities ■Vision ■Balance and Earnings Plan Stabilizing Earnings Volatility RORA Improvement Average Balance (billion yen) ■ Ongoing Optimization of the Investment Portfolio → Shift toward a portfolio with 1% spread (current level: approx. 0.8%) 1,642.9 1,602.5 1,569.2 ※Excluding

49. Slide 49: D. Strategies for Securities (Details)

    D. Strategies for Securities (Details) ■JPY Bond Portfolio Management (Ladder Portfolio Construction Progress) 2025.3 2026.3 Reinvesting matured funds Correcting balance disparity by remaining maturity Bond Balance Bond Balance Sales and Sales and Reinvestment Reinvestment ※Long-term zone mainly hed

50. Slide 50: E. Group Strategy and New Business

    E.Group Strategy and New Business Raising Expected RORA Growth Rate Improvement Final Year of the 8th MTP Net Difference of 2.0 Billion Existing Business Yen on a Consolidated and Shiga DC Card ・・・Cashless Non-Consolidated Basis Shigagin JCB New Business Shigagin Lease ・・・Lease Existing New Business

51. Slide 51: E. Group Strategy and New Business (Details)

    E. Group Strategy and New Business (Details) ■Creating Businesses to Address Regional Challenges Raising Expected Growth Rate RORA Improvement Not only providing “indirect” support through loans, but also taking direct action to solve regional issues, aiming to create sustainable long-term growth fo

52. Slide 52: Balance of Deposits / Sales of assets under custody

    Balance of Deposits / Sales of assets under custody ■ Deposit （Average balance） ■ Sales during the custody 【Units：billion yen】 【Units：billion yen】 2022.3 2023.3 2024.3 2025.3 2026.3 2022.3 2023.3 2024.3 2025.3 2026.3 Deposits 5,452.1 5,628.3 5,722.3 5,800.9 5,850.2 Investment trusts 82.1 45.2 67.0 7

53. Slide 53: Balance of Loans

    Balance of Loans ■loans to small and medium-sized enterprises ("SMEs") , etc. ■ Loans（Average balance ） (End-of-period) 【Unit:billion yen】 【Unit:billion yen】 2022.3 2023.3 2024.3 2025.3 2026.3 2022.3 2023.3 2024.3 2025.3 2026.3 Corporate loans and bills Loans to SMEs 1,644.6 1,787.2 1,860.8 1,869.1

54. Slide 54: Deposit and Loan Plan

    Deposit and Loan Plan ■ Deposits Plan（Average balance） ■ Deposits Plan（Average balance） Segment 【Unit:billion yen】 Segment 【Unit:billion yen】 2029.3 Growth Rate 2029.3 Growth Rate 2026.3 2026.3 Plan (%) Plan (%) Corporations 1,360.5 1,450 +6％ Corporate（A.） 2,536.1 2,500 － Individuals 4,255.9 4,370 +

55. Slide 55: Risk Factors for Performance: Interest Rate Scenario

    Risk Factors for Performance: Interest Rate Scenario ■Interest Rate Scenario ■Policy Rate change impact on Top-line (Deposits/Loans+Securities) Change Main Scenario 1H FY2026 2H FY2026 1H FY2027 2H FY2027 1H FY2028 2H FY2028 Policy Rate 1.00 1.25 1.25 1.25 1.25 1.25 Policy Rate Top Line Increase TIB

56. Slide 56: Yield trends in response to rising policy interest rates

    Yield trends in response to rising policy interest rates ■Long-Term Business Loan Yield Trend ■Deposit & Loan Yield Trends (JPY) (Short-Term Prime Rate Linked) ＋0.23％ Follow-through 2.10％ 2.10% Rate:91% Policy Rate Trend ＋0.24％ 2024.3 0.00% ⇒ 0.10% (+0.10%) Follow-through Business 2024.7 0.10% ⇒ 0.2

57. Slide 57: Impact of Rising Interest Rates

    Impact of Rising Interest Rates ■Total JPY Assets（2026.3） ■JPY Loans（2026.3） 100% 149.8 billion yen Variable 100% (2.8％) Bonds 90% 90% Variable 1,089.3 billion yen （market-linked） ・Short Term （24.9%) 80% Variable 80% 2,613.9 billion yen Variable Loans 2,763.7 billion yen 70% (49.0％) （Variable） 70% 2

58. Slide 58: Inquiries

    Inquiries This document contains forward-looking statements regarding future performance. Such statements do not guarantee future performance and involve risks and uncertainties. Please note that future performance may differ from targets due to changes in the business environment. This document has

Shiga Bank — FY2025 Earnings Presentation on 6ix