Fuji Seal International, Inc.TSE: 7864

Summary of Flash Report for the Third Quarter Period Ended December 31, 2025 (based on Japan GAAP) (on a consolidated basis)

· Issued by Fuji Seal International, Inc.

Note: This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.

Summary of Flash Report for the Third Quarter Period Ended December 31, 2025 (based on Japan GAAP) (on a consolidated basis)

February 12, 2026

Name of the listed company: Fuji Seal International, Inc. Security code: 7864 Stock exchange: Tokyo Prime URL: https://http://www.fujiseal.com

Representative: Shigeko Okazaki, President and CEO

Contact: Fumitaka Goto, IR Division Manager TEL +81-6-6350-1080 Scheduled date for initiation of dividend payments: -

Prepared supplementary presentation material: Yes Held quarterly results briefing: None

* All amounts are rounded down to the nearest million yen.

  1. Consolidated Financial Results for the Nine Months Ended December 31, 2025 (April 1, 2025 to December 31, 2025)

    (1) Consolidated operating results (Millions of yen) (%: year on year change)

    Net sales Operating profit Ordinary profit Profit attributable to

    owners of the parent

    Nine months ended December 31, 2025

    161,078 1.6% 15,787 11.7% 17,023 20.8% 18,973 102.3%

    December 31, 2024 158,472 9.5 14,130 53.8 14,093 37.9 9,381 23.4

    Note: Comprehensive income Nine months ended

    December 31, 2025: ¥15,140 million [37.2%]

    December 31, 2024: ¥11,036 million [(19.3)%]

    Nine months ended December 31, 2025

    Earnings per share (¥) Diluted EPS (¥)

    355.94 -

    December 31, 2024 172.75 -

    (2) Consolidated financial position

    (Millions of yen)

    Total assets

    Net assets

    Equity ratio (%)

    Net assets per share (¥)

    As of December 31, 2025

    222,333

    155,666

    70.0

    2,918.78

    As of March 31, 2025

    209,822

    145,269

    69.2

    2,707.95

    Reference: Owners' equity

    As of December 31, 2025: ¥155,666 million As of March 31, 2025: ¥145,269 million

  2. Dividends

    Cash dividends per share (¥)

    1st

    Quarter-end

    2nd

    3rd

    Fiscal year-end Annual

    Fiscal year ended March 31, 2025

    -

    30.00

    -

    38.00

    68.00

    Fiscal year ending March 31, 2026 - 35.00 -

    Fiscal year ending March 31, 2026 (forecast)

    36.00 71.00

    Note: Revisions to the most recently disclosed dividend payment forecasts: None

  3. Consolidated Financial Forecasts for the Fiscal Year Ending March 31, 2026 (from April 1, 2025 to March 31, 2026)

    (Millions of yen) (%: year on year change)

    Net sales Operating profit Ordinary profit Profit attributable to

    owners of the parent

    Basic earnings

    per share (¥)

    Fiscal year ending March 31, 2026

    216,000 1.7% 19,400 3.0% 19,700 7.5% 17,300 41.8% 322.49

    Note: Revisions to the most recently disclosed financial forecasts: None

  4. Notes
    1. Significant changes in the scope of consolidation during the nine-month period: Yes New: - (Company name: -) Excluded: 1 (Company name: Fuji Seal Switzerland AG)

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

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

      1. Changes in accounting policies due to revisions to accounting standards, etc.: None

      2. Changes in accounting policies other than 1.: None

      3. Changes in accounting estimates: None

      4. Restatements: None

    4. Number of ordinary shares issued

      As of December 31, 2025

      60,161,956

      shares

      As of March 31, 2025

      60,161,956

      shares

      As of December 31, 2025

      6,829,190

      shares

      As of March 31, 2025

      6,516,290

      shares

      Nine months ended December 31, 2025

      53,305,578

      shares

      Nine months ended December 31, 2024

      54,303,001

      shares

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

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

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

    Note: The number of treasury shares at the end of the period includes shares of the Company held by a saving-type employee stock ownership plan (ESOP) trust account (hereinafter, "the trust account"). In addition, shares of the Company held by the trust account are included in the treasury shares excluded from the calculation of the average number of shares during the period.

    * Review of the attached quarterly consolidated financial statements by a certified public accountant or an audit firm: Yes (voluntary)

  5. Quarterly Consolidated Financial Statements
  1. Quarterly Consolidated Balance Sheets

    Assets

    (Millions of yen) As of March 31, 2025 As of December 31, 2025

    Current assets

    Cash and deposits

    34,394

    35,109

    Notes and accounts receivable - trade

    52,849

    54,092

    Electronically recorded monetary claims - operating

    12,583

    12,242

    Merchandise and finished goods

    11,184

    12,103

    Work in process

    6,699

    7,789

    Raw materials and supplies

    9,739

    10,090

    Other

    5,860

    6,794

    Allowance for doubtful accounts

    (236)

    (117)

    Total current assets

    133,075

    138,105

    Non-current assets

    Property, plant and equipment

    Buildings and structures, net

    26,365

    26,135

    Machinery, equipment and vehicles, net

    20,782

    20,837

    Tools, furniture and fixtures, net

    2,400

    2,629

    Land

    8,991

    9,292

    Leased assets, net

    288

    295

    Construction in progress

    5,328

    11,687

    Other, net

    940

    840

    Total property, plant and equipment

    65,097

    71,719

    Intangible assets

    Goodwill

    871

    814

    Other

    1,316

    1,266

    Total intangible assets

    2,187

    2,080

    Investments and other assets

    Investment securities

    3,530

    3,462

    Deferred tax assets

    2,499

    3,329

    Other

    3,520

    3,720

    Allowance for doubtful accounts

    (88)

    (84)

    Total investments and other assets

    9,462

    10,427

    Total non-current assets

    76,747

    84,227

    Total assets

    209,822

    222,333

    Liabilities

    (Millions of yen) As of March 31, 2025 As of December 31, 2025

    Current liabilities

    Notes and accounts payable - trade

    15,811

    15,485

    Electronically recorded obligations - operating

    11,565

    11,604

    Short-term borrowings

    6,000

    6,488

    Current portion of long-term borrowings

    751

    720

    Lease liabilities

    72

    92

    Accounts payable - other

    4,644

    3,978

    Income taxes payable

    1,801

    995

    Provision for bonuses

    2,598

    1,831

    Other

    12,976

    14,088

    Total current liabilities

    56,220

    55,287

    Non-current liabilities

    Long-term borrowings

    2,781

    5,896

    Lease liabilities

    135

    112

    Deferred tax liabilities

    1,284

    1,059

    Retirement benefit liability

    2,751

    2,922

    Other

    1,379

    1,388

    Total non-current liabilities

    8,332

    11,379

    Total liabilities

    64,553

    66,666

    Net assets

    Shareholders' equity

    Share capital

    5,990

    5,990

    Capital surplus

    6,625

    6,665

    Retained earnings

    119,188

    134,227

    Treasury shares

    (11,230)

    (12,078)

    Total shareholders' equity

    120,574

    134,803

    Accumulated other comprehensive income

    Valuation difference on available-for-sale securities

    1,006

    937

    Deferred gains or losses on hedges

    0

    (2)

    Foreign currency translation adjustment

    23,423

    19,663

    Remeasurements of defined benefit plans

    265

    263

    Total accumulated other comprehensive income

    24,695

    20,862

    Total net assets

    145,269

    155,666

    Total liabilities and net assets

    209,822

    222,333

  2. Quarterly Consolidated Statements of Income and Consolidated Statements of Comprehensive Income Quarterly Consolidated Statements of Income

(Millions of yen)

Nine months ended December 31, 2024

Nine months ended December 31, 2025

Net sales

158,472

161,078

Cost of sales

125,198

124,550

Gross profit

33,273

36,528

Selling, general and administrative expenses

19,143

20,740

Operating profit

14,130

15,787

Non-operating income

Interest income

220

321

Dividend income

96

100

Foreign exchange gains

-

940

Other

170

120

Total non-operating income

487

1,483

Non-operating expenses

Interest expenses

218

185

Foreign exchange losses

219

-

Depreciation of inactive non-current assets

75

56

Other

10

5

Total non-operating expenses

524

247

Ordinary profit

14,093

17,023

Extraordinary income

Gain on sale of non-current assets

13

6

Gain on sale of investment securities

0

-

Gain on liquidation of subsidiaries

-

4,984

Gain on sale of golf club membership

0

-

Subsidy income

36

-

Total extraordinary income

50

4,990

Extraordinary losses

Loss on sale and retirement of non-current assets

222

111

Expense on restructuring of organization

-

88

Impairment losses

-

61

Total extraordinary losses

222

261

Profit before income taxes

13,921

21,752

Income taxes - current

3,937

2,130

Income taxes - deferred

602

648

Total income taxes

4,539

2,779

Profit

9,381

18,973

Profit attributable to owners of the parent

9,381

18,973

Company analysis

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