Iseki & Co., Ltd.TSE: 6310

Financial Results for the First Quarter Fiscal Year Ending December 31, 2025 Investor Relations Presentation Materials

· Issued by Iseki & Co., Ltd.

Financial Results for the First Quarter Fiscal Year Ending December 31, 2025 Investor Relations Presentation Materials

May 15, 2025 ISEKI & CO., LTD.
Index

  1. Outline of Financial Results for the First Quarter Fiscal Year Ending December 31, 2025

    4. Topics

    Promotion Tax Credit

    ・Outline of Consolidated Business Performance 5 ・Our Machinery Qualified for Green Investment 19

    ・Domestic Sales

    6

    ・ESG

    20

    ・Overseas Sales

    7

    5. Appendix

    ・Operating Income

    8

    ・Company Outline

    22

    ・Ordinary Income & Profit

    9

    ・Trends in Consolidated Financial Results

    23-24

    ・Balance Sheet

    10

    ・Outline of Products and Services

    25

    Domestic and Overseas Markets

    ・Breakdown of Net Sales by Product

    ・Breakdown of Net Sales by Overseas Region

    26

    27

    ・Domestic Market Trends

    12-13

    ・Principal Domestic Business and Manufacture Locations

    28

    ・Overseas Market Trends

    14-15

    ・Main Sales Channels for ISEKI’s Products

    29

    ・Overseas Manufacturing and Sales Sites

    30

  3. Performance Forecast for the Fiscal Year Ending December 31, 2025

・Global Expansion 31-33

・Forecast of Consolidated Financial Results for the Fiscal Year Ending December 31, 2025

17 ・Intellectual Property 34

2

Key PointsOutperformed internal targetsStrong domestic performance and continued overseas high performance, leading to higher sales and operating income year on year

Domestic Sales: On a recovery track due in part to rising rice prices

Revenues from farming implements and maintenance grew, which are a pillar in reform of

revenue and cost structure

Overseas Sales: Strong in Europe, higher sales in Asia due to the completion of inventory adjustment in Korea Lower sales in North America due to weak market conditions

Operating Income: Higher operating income mainly due to higher sales and price revision effect Effects of Project Z measures and temporary expenses were in line with plans

Ordinary Income: Remained flat YoY, due to a ¥0.4 billion deterioration in foreign exchange gains and losses under non-operating income and expenses

Profit: Higher profit due to extraordinary income (gain on sale of non-current assets)

No revision

・The impact of U.S. tariff policies on profit for this fiscal year will be minimal, given that there is approximately 11 months’ worth of customs-cleared local inventory and that orders for roughly 70% of the annual sales plan have already been received

・Domestic performance will remain strong in the first half due to a recovery in farmers’ purchasing appetite driven by

rising rice prices 3

1.Outline of Financial Results for the First Quarter Fiscal Year Ending December 31, 2025

2. Domestic and Overseas Markets

3.

Performance Forecast for the Fiscal Year Ending December 31, 2025

4. Topics

5. Appendix

4

Outline of Consolidated Business Performance

(JPY bn, unless otherwise noted) (January 1, 2025

to March 31, 2025)

FY2021/12

1Q Actual

FY2022/12

1Q Actual

FY2023/12

1Q Actual

FY2024/12

1Q Actual

FY2025/12

1Q Actual

YoY Change

Net Sales

40.4

38.7

45.8

43.9

46.1

+2.2

(Domestic)

28.2

22.7

28.2

24.3

26.4

+2.0

(Overseas)

12.2

16.0

17.6

19.5

19.7

+0.1

Gross Profit

11.7

10.8

13.7

13.0

13.8

+0.7

Gross Profit Margin(%)

29.1%

27.9%

30.0%

29.7%

29.9%

+0.2%

Operating Income

1.4

(0.2)

1.6

0.7

1.3

+0.6

Operating Margin(%)

3.7%

(0.6)%

3.7%

1.7%

3.0%

+1.3%

Ordinary Income

2.1

0.0

1.3

0.9

0.9

+0.0

Profit (Loss) Attributable to Owners of Parent

1.9

0.2

0.7

0.4

1.5

+1.0

Average * Exchange Rate (JPY)

US$

104.9

115.0

132.4

147.4

153.8

+6.4

Euro

129.5

136.1

145.5

163.2

160.7

-2.5

*The average exchange rate has been revised to reflect the average sales exchange rate including that of overseas subsidiaries. 5