Kyoto Financial : Consolidated Summary Report for the Three Months Ended June 30, 2025

Consolidated Summary Report (Under Japanese GAAP) for the Three Months Ended June 30, 2025

July 31, 2025

Company name: Kyoto Financial Group, Inc. Listing: Tokyo Stock Exchange

Securities code: 5844

URL: https://www.kyoto-fg.co.jp/

Representative: Nobuhiro Doi Director and President

Inquiries: Hideki Onishi Executive Officer, General Manager, Corporate Planning Division Scheduled date to commence dividend payments: -

Trading accounts: None

Preparation of supplementary material on financial results: Yes (Japanese only)

Holding of financial results briefing: None

(Yen amounts and percentages are rounded down to millions and the first decimal place, unless otherwise noted.)

1. Consolidated Financial Results for the Three Months Ended June 30, 2025 (April 1, 2025 to June 30, 2025)

   1. Consolidated Operating Results (Percentages indicate year-on-year changes.)

      	Ordinary income		Ordinary profit		Net income attributable to owners of parent
      For the three months ended June 30, 2025 June 30, 2024	Millions of yen 52,779 47,703	% 10.6 -	Millions of yen 17,646 23,137	% (23.7) -	Millions of yen 12,996 16,939	% (23.2) -

      (Note) Comprehensive income:	Three months ended June 30, 2025:	¥	167,280 million [	443.4%]
      	Three months ended June 30, 2024:	¥	30,780 million [	-%]

      	Net income per share	Diluted net income per share
      For the three months ended	Yen	Yen
      June 30, 2025	45.12	45.12
      June 30, 2024	57.98	57.94

      (Note) The Company was incorporated on October 2, 2023. Therefore, the percentage change from the same quarter of the previous year is not stated.

   2. Consolidated Financial Position

   	Total assets	Total net assets	Equity-to-asset ratio
   As of	Millions of yen	Millions of yen	%
   June 30, 2025	12,328,672	1,233,335	10.0
   March 31, 2025	12,161,140	1,083,193	8.9

   (Reference) Equity: As of June 30, 2025:	¥	1,232,935 million
   As of March 31, 2025:	¥	1,082,794 million

   (Note) The Equity-to-asset ratio is computed by the formula shown below.

   (Total net assets - Share acquisition rights - Non-controlling interests) / Total net assets

   The figures for the equity-to-asset ratio on the above table were not based on the regulations on the equity-to-asset ratio.

2. Dividends

   	Annual dividends
   	1st quarter-end	2nd quarter-end	3rd quarter-end	Year-end	Total
   For the fiscal year Ended March 31, 2025 Ending March 31, 2026	Yen - -	Yen 30.00	Yen -	Yen 30.00	Yen 60.00
   Ending March 31, 2026(Forecast)		35.00	-	35.00	70.00

   (Note) Revision to the forecast for dividends announced most recently: None

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

(Percentages indicate year-on-year changes.)

(Note) Revision to the financial results forecast announced most recently: None

* Notes:

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): June 30, 2025: 301,362,752 shares

      March 31, 2025: 301,362,752 shares

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

      June 30, 2025: 15,247,897 shares

      March 31, 2025: 11,388,209 shares

   3. Average number of shares outstanding during the period:

Three months ended June 30, 2025: 287,986,358 shares

Three months ended June 30, 2024: 292,163,483 shares

• 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

The description of future performance of this report is based on information which is presently available and certain assumptions which are considered to be reasonable, and it does not guarantee future performance.

Please take note that future performance may differ from forecasts depending on various future factors.

Supplementary information for quarterly financial statements is attached to the Consolidated Summary Report (Japanese only).

• Contents of Appendix

  1. Overview of Operating Results, etc. 2

     1. Overview of Operating Results for Three Months Ended June 30, 2025. 2

     2. Overview of Financial Position for Three Months Ended June 30, 2025. 2

     3. Explanation of Forward-Looking Statements, including Consolidated Earnings Forecast. 2

  2. Quarterly Consolidated Financial Statements and Primary Notes 3

1. Quarterly Consolidated Balance Sheets 3

2. Quarterly Consolidated Statements of Income and Comprehensive Income 4

3. Notes to Quarterly Consolidated Financial Statements 6

(Segment Information) 6

(Notes on Significant Changes in the Amounts of Shareholders' Equity) 6

(Notes on Going Concern Assumption) 6

(Notes to Statements of Cash Flows) 6

(Significant Subsequent Events) 6

(Appendix) Supplement Information for the Three Months Ended June 30, 2025. (Japanese only)

1. Overview of Operating Results, etc.

   1. Overview of Operating Results for Three Months Ended June 30, 2025.

      As for consolidated operating results, ordinary income increased by 5,075 million yen year-on-year to 52,779 million yen, due to an increase in interest on loans and bills discounted.

      Ordinary expenses increased 10,566 million yen year-on-year to 35,133 million yen, due to an increase in deposit interest and operating expenses.

      As a result, ordinary profit decreased by 5,491 million yen year-on-year to 17,646 million yen and net income attributable to owners of the parent decreased by 3,943 million yen year-on-year to 12,996 million yen.

   2. Overview of Financial Position for Three Months Ended June 30, 2025.

      As for the consolidated financial position, deposits and negotiable certificates of deposit increased 54.4 billion yen from the end of the previous fiscal year to 9,626.4 billion yen, and loans and bills discounted increased 58.0 billion yen from the end of the previous fiscal year to 7,326.3 billion yen. Securities increased by 73.6 billion yen from the end of the previous fiscal year to 3,378.5 billion yen, of which valuation differences (unrealized gains) resulting from mark-to-market accounting amounted to 1,050.5 billion yen.

      Total assets increased 167.5 billion yen from the end of the previous fiscal year to 12,328.6 billion yen, and net assets increased

      150.1 billion yen from the end of the previous fiscal year to 1,233.3 billion yen.

   3. Explanation of Forward-Looking Statements, including Consolidated Earnings Forecast.

      The consolidated earnings forecast for the fiscal year ending March 2026 remains unchanged from the forecast announced on May 15, 2025.

2. Quarterly Consolidated Financial Statements and Primary Notes

   1. Quarterly Consolidated Balance Sheet

(Millions of yen)

As of March 31, 2025 As of June 30, 2025