Consolidated Financial Results for the Nine Months Ened December 31, 2025

February 3, 2026

Company name: Aica Kogyo Company, Limited

Listing: Tokyo Stock Exchange / Nagoya Stock Exchange

Securities code: 4206

URL: https://www.aica.co.jp Representative: Kenji Ebihara, President

Inquiries: Yousuke Mori, General Manager,Financial Management Department Telephone: +81-52-533-3135

Scheduled date to commence dividend payments: -

Preparation of supplementary material on financial results: Yes

Holding of financial results briefing: None

(Yen amounts are rounded down to millions, unless otherwise noted.)

1. Consolidated financial results for the nine months ended December 31, 2025 (from April 1, 2025 to December 31, 2025)
   1. Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.)

      	Net sales		Operating profit		Ordinary profit		Profit attributable to owners of parent
      Nine months ended	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      December 31, 2025	186,239	0.8	22,079	4.2	24,033	6.6	15,391	7.3
      December 31, 2024	184,785	5.7	21,199	8.7	22,548	9.6	14,338	12.7

      Note: Comprehensive income For the nine months ended December 31, 2025:	¥15,839 million	[(13.6)%]
      For the nine months ended December 31, 2024:	¥18,326 million	[(22.4)%]

      	Basic earnings per share	Diluted earnings per share
      Nine months ended	Yen	Yen
      December 31, 2025	246.66	228.67
      December 31, 2024	225.25	207.71

   2. Consolidated financial position

   	Total assets	Net assets	Equity-to-asset ratio
   As of	Millions of yen	Millions of yen	%
   December 31, 2025	301,554	194,874	59.3
   March 31, 2025	288,058	189,723	60.2

   Reference: Equity

   As of December 31, 2025: ¥178,841 million

   As of March 31, 2025: ¥173,372 million

2. Cash dividends

   	Annual dividends per share
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Total
   	Yen	Yen	Yen	Yen	Yen
   Fiscal year ended March 31, 2025	-	56.00	-	70.00	126.00
   Fiscal year ending March 31, 2026	-	66.00	-
   Fiscal year ending March 31, 2026 (Forecast)				72.00	138.00

   Note: Revisions to the forecast of cash dividends most recently announced: Yes

3. Forecast of consolidated financial results for the fiscal year ending March 31, 2026 (from April 1, 2025 to March 31, 2026)

(Percentages indicate year-on-year changes.)

Note: Revisions to the earnings forecasts most recently announced: None

1. Significant changes in the scope of consolidation during the period: None

2. Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements: None

3. Changes in accounting policies, changes in accounting estimates, and restatement

   1. Changes in accounting policies due to revisions to accounting standards and other regulations: None

   2. Changes in accounting policies due to other reasons: None

   3. Changes in accounting estimates: None

   4. Restatement: None

4. Number of issued shares (common shares)

   1. Total number of issued shares at the end of the period (including treasury shares)

      As of December 31, 2025	67,590,664 shares
      As of March 31, 2025	67,590,664 shares

   2. Number of treasury shares at the end of the period

      As of December 31, 2025	4,983,659 shares
      As of March 31, 2025	4,822,848 shares

   3. Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year)

Note: The number of treasury shares at the end of the fiscal year includes the Company's shares held by the Stock Benefit Trust (J-ESOP) (46,000 shares in the third quarter of the fiscal year ending March 31, 2026 and 46,900 shares in the fiscal year ending March 31, 2025). In addition, the Company's shares held by the J-ESOP are included in the treasury stock deducted in the calculation of the average number of shares during the period (46,433 shares in the third quarter of the fiscal year ending March 31, 2026 and 46,944 shares in the third quarter of the fiscal year ending March 31, 2025).

• Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm:None

• Proper use of earnings forecasts, and other special matters

(Cautions on forward-looking statements, etc.)

The forward-looking statements, including forecasts of financial results, contained in these materials are based on information currently available to the Company and on certain assumptions deemed to be reasonable. However, the Company makes no guarantee that these forecasts will be achieved. Actual financial results, etc. may differ substantially due to various factors. For the conditions on which earnings forecasts are predicated and precautions for the use of earnings forecasts, please refer to Appendix P.3 "1. Summary of Operating Results, etc. (3) Explanation of Forward-Looking Information such as Consolidated Earnings Forecasts."

(Method of accessing supplementary material on financial results)

Supplementary financial results materials are disclosed on TDnet on the same day.

(Millions of yen)

(Millions of yen)

(Millions of yen)

(Millions of yen)

(Notes on segment information, etc.)

1. The nine months of the previous fiscal year (April 1, 2024 to December 31, 2024)

   1. Information on sales and the amount of profit or loss for each reported segment

      (Millions of yen)
      	Reportable segments			Adjustment amount (Note) 1	Quarterly Consolidated Statements of Income (Note)2
      	Chemical Products	Construction and Housing Materials	Total
      Sales
      Revenues from external customers	103,303	81,482	184,785	-	184,785
      Transactions with other segments	2,841	2	2,843	(2,843)	-
      Total	106,145	81,484	187,629	(2,843)	184,785
      Segment Profit	7,410	16,870	24,281	(3,081)	21,199

      Note: 1. Segment profit adjustment of (3,081) million yen includes (3,074) million yen in company-wide expenses that have not been allocated to each reporting segment. Company-

      wide expenses are mainly expenses related to general administrative departments (human resources, general affairs, accounting departments, etc.) that are not attributable to the reporting segment.

   2. Segment profit is adjusted to operating income in the quarterly consolidated statements of income.

      2. Information on impairment losses or goodwill on fixed assets by reporting segment Not applicable.

2. The nine months of the current fiscal year (April 1, 2025 to December 31, 2025)

   1. Information on sales and the amount of profit or loss for each reported segment

      (Millions of yen)
      	Reportable segments			Adjustment amount (Note) 1	Quarterly Consolidated Statements of Income (Note)2
      	Chemical Products	Construction and Housing Materials	Total
      Sales
      Revenues from external customers	101,327	84,912	186,239	-	186,239
      Transactions with other segments	3,039	4	3,044	(3,044)	-
      Total	104,367	84,916	189,284	(3,044)	186,239
      Segment Profit	6,987	18,529	25,516	(3,437)	22,079

      Note: 1. Segment profit adjustment of (3,437) million yen includes (3,451) million yen in company-wide expenses that have not been allocated to each reporting segment. Company-

      wide expenses are mainly expenses related to general administrative departments (human resources, general affairs, accounting departments, etc.) that are not attributable to the reporting segment.

   2. Segment profit is adjusted to operating income in the quarterly consolidated statements of income.

2. Information on impairment losses or goodwill on fixed assets by reporting segment Not applicable.