Summary of Consolidated Financial Statements for the second Quarter (Semi-annual), FY2026 (IFRS)

May 15, 2026

Scheduled date to file semi-annual securities report: May 15, 2026 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 six months ended March 31, 2026 (from October 1, 2025 to March 31, 2026)
   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

      Six months ended March 31, 2026 March 31, 2025

      Millions of yen 46,084 40,757

      % 13.1 12.9

      Millions of yen 18,792 15,314

      % 22.7 21.0

      Millions of yen 18,867 15,752

      % 19.8 20.1

      Millions of yen 12,537 10,267

      % 22.1 19.3

      Millions of yen 12,042 9,849

      % 22.3 18.3

      Millions of yen 15,975 11,313

      % 41.2 21.0

      	Basic earnings per share	Diluted earnings per share
      Six months ended	Yen	Yen
      March 31, 2026	158.60	156.72
      March 31, 2025	129.85	128.39

   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 March 31, 2026 September 30, 2025	Millions of yen 451,535 406,800	Millions of yen 120,669 116,177	Millions of yen 117,276 113,013	% 26.0 27.8

2. Cash dividends

   	Annual dividend
   	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 0.00	Yen 0.00	Yen 144.00	Yen 144.00
   Fiscal year ending September 30, 2026 (Forecast)			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 March 31, 2026	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 March 31, 2026	614,472 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; 608,900 shares for Semi-annual FY2026.)

• Semi-annual financial results reports are exempt from review conducted by certified public accountants or an audit firm.

• 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 May 15 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 pres ented in millions of yen.

Table of contents of attachments

１．Overview of Operating Results and Others 4

（１）Consolidated semi-annual operating results 4

（２）Consolidated semi-annual financial position 9

（３）Earnings forecasts 10

2．Condensed Consolidated Financial Statements and Major Notes. 11

（１）Condensed consolidated semi-annual balance sheet 11

（２）Condensed consolidated semi-annual statement of income and statement of comprehensive income 13

（３）Condensed consolidated semi-annual statement of changes in equity… 15

（４）Condensed consolidated semi-annual statement of cash flows… 16

（５）Notes regarding the going concern assumptions 18

（６）Notes regarding consolidated financial statement 18

➀ Segment information 18

➁ Trade and other receivables 20

③ Related party transactions 20

１．Overview of Operating Results and Others

（１）Consolidated semi-annual operating results

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 semi-annual period under review.

① Consolidated operating results

Cumulative financial results for the consolidated semi-annual FY2026 (October 1, 2025 to March 31, 2026).

(Unit: Million Yen)

ａ．Revenue

Revenue reached ¥46,084 mil, up 13.1% YoY. The transaction volume for the sum of online billing, recurring billing, Card Present (CP) payment and GMO Payment After Delivery decreased by 1.3% YoY and transaction value increased by 6.7% YoY. As a result, the Payment Processing Business revenue reached ¥34,187 mil (up 12.3% YoY), Money Service Business (MSB) revenue was ¥11,108 mil (up 16.8% YoY) and Payment Enhancement Business revenue was ¥925 mil (up 5.7% YoY). For details, please refer to page 5 of "② Results by segment" found under "(1) Consolidated semi-annual operating results" of "1. Overview of Operating Results and Others".

The revenue breakdown by business model is as follows. Revenues trended strongly despite the impact from the in-housing of payment processing by a specific merchant.

(Unit: Million Yen)

ｂ．Operating profit

Operating profit reached ¥18,792 mil, up by 22.7% YoY, making steady progress towards achieving the full year earnings forecast for FY2026.

By segment, Payment Processing Business segment profit (operating profit) was ¥17,220 mil, up 18.0% YoY; Money Service Business segment profit (operating profit) stood at ¥3,692 mil, up 33.5% YoY; Payment Enhancement Business segment profit (operating profit) of ¥208 mil (down 2.9% YoY). For details, please refer to page 5 of "② Results by segment" found under "(1) Consolidated semi-annual operating results" 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 ¥18,867 mil, up 19.8％ YoY.

② Results by segment

Performance by reportable segment is explained below.

(Unit: Million Yen)