Slide 1: 2025-2026 Annual Results Presentation
2025-2026 Annual Results Presentation 30 June 2026 1
Slide 2: Disclaimer
Disclaimer NOT FOR DISTRIBUTION, DIRECTLY OR INDIRECTLY, IN OR INTO THE UNITED STATES, CANADA, JAPAN OR ANY JURISDICTION WHERE SUCH DISTRIBUTION IS NOT PERMITTED UNDER THE LAW OF THAT JURISDICTION This document has been prepared by Precision Tsugami (China) Corporation Limited (the “Company”) solely
Slide 3: Agenda
Agenda 1 Annual Results Summary 2 Annual Business Review 3 Appendix 3
Slide 4: Annual Results Summary
1 Annual Results Summary (April 2025 to March 2026) 1.1 Financial Results Summary 1.2 Key Financial Indicators 1.3 Sales Revenue by Product Category 1.4 Distribution of Domestic and Overseas Sales Revenue 1.5 Distribution of Domestic Downstream Customers by Industry 4
Slide 5: 1.1 Financial Results Summary
1.1 Financial Results Summary • Sales revenue amounted to RMB5.18 billion, representing a year-on-year increase of 21.6% and marking the Group’s highest annual performance on record. • Gross profit reached RMB1.81 billion, up 28.2% year-on-year. Gross profit margin was 34.9%, up 1.8 percentage point
Slide 6: 1.2 Key Financial Indicators
1.2 Key Financial Indicators 1. Safety FY2024 FY2025 FY2026 1.1 Current ratio (Current Assets ÷ Current Liabilities) 3.7 3.7 3.7 1.2 Quick Ratio ((Current Assets - Inventory) ÷ Current Liabilities) 2.6 2.7 2.9 1.3 Gearing Ratio ((Total Liabilities ÷ Total Assets) × 100%) 25.6% 26.3% 27.3% 2. Revenue
Slide 7: 1.3 Sales Revenue by Product Category
1.3 Sales Revenue by Product Category • Driven by the recovery in the manufacturing sector and the Group’s efforts to increase the competitiveness of its products, sales of all models achieved year-on-year increases and hit record highs. • Sales growth by model was primarily driven by precision lath
Slide 8: 1.4 Distribution of Domestic and Overseas Sales Revenue
1.4 Distribution of Domestic and Overseas Sales Revenue • Domestic sales totaled RMB4.82 billion, a year-on-year increase of approximately 27%, achieving a historical high. Sales in the second half of the year were approximately 5% higher than in the first half, with robust domestic demand continuin
Slide 9: 1.5 Distribution of Domestic Downstream Customers by Industry
1.5 Distribution of Domestic Downstream Customers by Industry • Demand across the overall downstream sector remained robust, with sales up approximately 27% year-on-year and around 5% half-on-half basis. Demand varied across different sectors, as follows: • Affected by cyclical fluctuations in capit
Slide 10: Annual Business Review
2 Annual Business Review 2.1 Continuous Investment in New Models 2.2 Exploration of New Downstream Sectors 2.3 Continuous Capital Expenditure Investment 2.4 Active Capacity Expansion 2.5 Stable Dividend Payout Policy 10
Slide 11: 2.1 Continuous Investment in New Models
2.1 Continuous Investment in New Models • Guided by customer demand, the Group continuously optimizes and upgrades its flagship models to cover a wide range of industry applications, thereby enhancing its overall competitiveness. • The Group plans to launch multiple models this fiscal year, includin
Slide 12: 2.2 Exploration of New Downstream Sectors - AI Computing
2.2 Exploration of New Downstream Sectors - AI Computing • Benefiting from the rapid rise of the AI computing industry, demand for liquid-cooling modules and optical modules continues to grow. • Leveraging its high-precision machining capabilities, the Company’s equipment can meet the mass-productio
Slide 13: 2.3 Continuous Capital Expenditure Investment
2.3 Continuous Capital Expenditure Investment • The Group is confident in the growth of China’s CNC machine tool market and will continue to increase its capital expenditure to further expand its production capacity. • Capital expenditure for FY2027 is approximately RMB 200 million,primarily include
Slide 14: 2.4 Active Capacity Expansion – Pinghu New Plant (Sixth Zone)
2.4 Active Capacity Expansion – Pinghu New Plant (Sixth Zone) • Land leveling, fence construction, and plant design work have been completed for Pinghu New Plant. Construction began in June 2026. There are plans to build two additional plant buildings. • With a total investment of approximately RMB1
Slide 15: 2.5 Stable Dividend Payout Policy
2.5 Stable Dividend Payout Policy • The Board proposed a dividend of HK$0.90 per share for the second half of the year and an annual dividend of HK$1.50 per share. Since its listing, the Company has paid cumulative dividends of HK$6.06 per share, covering the listing issue price; • The Company is co
Slide 16: Appendix
PRECISION TSUGAMII CHINA Appendix 16
Slide 17: Appendix I. Consolidated Statement of Profit or Loss and Other Comprehensive Income
Appendix I. Consolidated Statement of Profit or Loss and Other Comprehensive Income For the year ended 31 March No. (RMB’000) FY2024 FY2025 FY2026 1 Revenue 3,119,674 4,261,557 5,184,075 2 Cost of sales (2,224,135) (2,851,124) (3,376,182) 3 Gross profit 895,539 1,410,433 1,807,893 4 Other income and
Slide 18: Appendix II. Consolidated Statement of Financial Position
Appendix II. Consolidated Statement of Financial Position No. (RMB’000) FY2024 FY2025 FY2026 1 Property, plant and equipment 567,773 554,497 519,214 2 Right-of-use assets 71,262 67,656 96,896 3 Intangible assets 5,475 6,315 4,718 4 Equity investments designated at fair value through other comprehens
Slide 19: Appendix III. Consolidated Statement of Cash Flows
Appendix III. Consolidated Statement of Cash Flows For the year ended 31 March No. (RMB’000) FY2024 FY2025 FY2026 Cash flow from operating activities 1 Profit before tax 702,734 1,137,179 1,565,154 Adjustments for： 2 Finance costs 993 412 2,210 3 Bank interest income (27,664) (22,518) (19,231) 4 Net
Slide 20: Appendix III. Consolidated Statement of Cash Flows (Cont.)
Appendix III. Consolidated Statement of Cash Flows (Cont.) For the year ended 31 March No. (RMB’000) FY2024 FY2025 FY2026 Cash flow from investing activities 25 Interest received 27,664 22,518 19,231 26 Purchase of items of property, plant and equipment (86,260) (42,405) (23,037) 27 Proceeds from di
Slide 21: Q&A Session
Q&A Email Session ir@tsugami.com.cn Telephone +86 573 8529 8093 +86 135 1131 6173 WeChat account 21