Summary of Consolidated Financial Statements for the first Quarter, FY2026 (IFRS)

February 12, 2026

Company name: GMO Payment Gateway, Inc. Listing: Tokyo Stock Exchange

Securities code: 3769

URL: https://www.gmo-pg.com/en/ir/

Representative: Issei Ainoura President & Chief Executive Officer Inquiries: Ryu Muramatsu Director, Executive Vice President Telephone: +81-3-3464-0182

Scheduled date to commence dividend payments: -Preparation of supplementary material on financial results: Yes

Holding of financial results briefing: Yes (for institutional investors and analysts)

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

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

      Revenue

      Operating profit

      Profit before income taxes

      Profit

      Profit attributable to owners of parent

      Total comprehensive income

      Three months ended December 31, 2025 December 31, 2024

      Millions of yen 22,491 20,295

      % 10.8 14.1

      Millions of yen 8,561 7,254

      % 18.0 24.4

      Millions of yen 8,815 7,587

      % 16.2 28.2

      Millions of yen 5,460 4,823

      % 13.2 33.9

      Millions of yen 5,149 4,564

      % 12.8 32.4

      Millions of yen 8,260 9,080

      % △9.0 604.8

      	Basic earnings per share	Diluted earnings per share
      Three months ended	Yen	Yen
      December 31, 2025	67.87	67.09
      December 31, 2024	60.18	59.52

   2. Consolidated financial position

   	Total assets	Total equity	Total equity attributable to owners of parent	Ratio of total equity attributable to owners of parent to total assets
   As of December 31, 2025 September 30, 2025	Millions of yen 443,764 406,800	Millions of yen 113,361 116,177	Millions of yen 110,156 113,013	% 24.8 27.8

2. Cash dividends

   	Annual dividends
   	End of Q1	End of Q2	End of Q3	Year-end	Total
   Fiscal year ended September 30, 2025 Fiscal year ending September 30, 2026	Yen 0.00 0.00	Yen 0.00	Yen 0.00	Yen 144.00	Yen 144.00
   Fiscal year ending September 30, 2026 (Forecast)		0.00	0.00	170.00	170.00

   Note: Revisions to the forecast of cash dividends most recently announced: None

3. Consolidated financial result forecasts for the fiscal year ending September 30, 2026 (from October 1, 2025 to September 30, 2026)

(Percentages indicate year-on-year changes.)

1. Changes in accounting policies and changes in accounting estimates

   1. Changes in accounting policies required by IFRS: None

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

   3. Changes in accounting estimates: None

2. Number of issued shares (ordinary shares)

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

      As of December 31, 2025	76,557,545 shares
      As of September 30, 2025	76,557,545 shares

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

      As of December 31, 2025	563,977 shares
      As of September 30, 2025	703,877 shares

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

Note: Number of treasury shares at the end of the term above include the shares attributed to the directors' remuneration board incentive plan trust and J-ESOP (698,305 shares for FY2025; 558,405 shares for Q1 FY2026.)

• Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm: Yes(voluntary)

• Proper use of earnings forecasts, and other special matters

1. The above forecasts are outlooks based on information currently available and include various uncertain factors. Actual performance may differ substantially from the forecasts due to changes in business conditions and other factors. For the assumption on which financial forecasts are based and matters to be considered in using financial forecasts, please refer to "(3) Earnings forecasts" under "1. Overview of Operating Results and Others" on page 10 of the attachment.

2. Results Presentation for Investors and Analysts to be held on February 12 2026. Supporting materials and a video of the presentation will be made available promptly on the company's website after the event.

3. Amounts of line items and other matters presented in the Company's condensed quarterly consolidated financial statements were previously stated in thousands of yen but have been changed to being stated in millions of yen from the first quarter of the current fiscal year and the first quarter of the current cumulative consolidated period. To facilitate comparison, figures for the previous fiscal year and the first quarter of the previous cumulative consolidated period have also been adjusted to being presented in millions of yen.

Table of contents of attachments

１．Overview of Operating Results and Others 4

（１）Consolidated operating results for the Quarter 4

（２）Consolidated financial position for the Quarter 9

（３）Earnings forecasts 10

2．Condensed Consolidated Financial Statements and Major Notes 11

（１）Condensed consolidated balance sheet… 11

（２）Condensed consolidated statement of income and statement of comprehensive income 13

（３）Condensed consolidated statement of changes in equity 15

（４）Condensed consolidated statement of cash flows 16

（５）Notes regarding the going concern assumptions 18

（６）Notes regarding consolidated financial statement… 18

➀ Basis of preparation 18

➁ Segment information 18

③ Trade and other receivables 20

➃ Related party transactions 20

１．Overview of Operating Results and Others

（１）Consolidated operating results for the Quarter

Forward-looking statements in the document are based on the judgement of GMO Payment Gateway, Inc. (GMO-PG or the Company) and its consolidated subsidiaries at the end of the quarter under review.

① Consolidated operating results

Cumulative financial results for the consolidated first quarter FY2026 (October 1, 2025 to December 31, 2025) are as follows.

(Unit: Million Yen)

ａ．Revenue

Revenue reached ¥22,491 mil, up 10.8% YoY. The transaction volume and value for the sum of online billing, recurring billing, Card Present (CP) payment and GMO Payment After Delivery, decreased by 1.8% YoY and increased by 5.2% YoY, respectively. The Payment Processing Business revenue reached ¥16,665 mil (up 9.3% YoY), Money Service Business (MSB) revenue was ¥5,446 mil (up 16.9% YoY) and Payment Enhancement Business revenue was ¥446 mil (up 2.2% YoY). For details, please refer to page 5 of "② Results by segment" found under "(1) Consolidated operating results for the Quarter" of "1. Overview of Operating Results and Others".

The revenue breakdown by business model is as follows. Initial revenue declined due to the large-scale project in the CP domain during the previous Q1. On the other hand, stock, fee and spread revenues trended favorably despite some impact from the in-housing by a specific merchant.

(Unit: Million Yen)

ｂ．Operating profit

Operating profit reached ¥8,561 mil, up by 18.0% YoY, making steady progress towards achieving the full year earnings forecast for FY2026.

By segment, Payment Processing Business segment profit (operating profit) was ¥7,984 mil, up 12.3% YoY; Money Service Business segment profit (operating profit) stood at ¥1,630 mil, up 27.4% YoY; Payment Enhancement Business segment profit (operating profit) of ¥99 mil (up 0.6% YoY). For details, please refer to page 5 of "② Results by segment" found under "(1) Consolidated operating results for the Quarter" of "1. Overview of Operating Results and Others".

ｃ．Profit before income taxes

As a result of a. and b. as explained above, profit before income taxes reached ¥8,815 mil, up 16.2% YoY.

② Results by segment

Performance by reportable segments is explained below.

(Unit: Million Yen)

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