Kyoto Financial : Consolidated Summary Report (Under Japanese GAAP) for the Fiscal Year Ended March 31, 2026

May 14, 2026

Consolidated Summary Report (Under Japanese GAAP) for the Fiscal Year Ended March 31, 2026

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 of annual general meeting of shareholders: June 26, 2026

Scheduled date to commence dividend payments: June 2, 2026 Scheduled date to file annual securities report: June 19, 2026 Trading accounts: None

Preparation of supplementary material on financial results: Yes Holding of financial results briefing: Yes

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

1. Consolidated financial results for the fiscal year ended March 31, 2026 (from April 1, 2025 to March 31, 2026)

   1. Consolidated operating results (Percentages indicate year-on-year changes.)

      	Ordinary income		Ordinary profit		Net income attributable to owners of parent
      Fiscal year ended March 31, 2026 March 31, 2025	Millions of yen 366,704 167,258	% 119.2 21.4	Millions of yen 137,182 50,915	% 169.4 16.8	Millions of yen 96,723 36,552	% 164.6 15.7

      Note: Comprehensive income	For the fiscal year ended March 31, 2026:	¥	88,053 million [	-%]
      	For the fiscal year ended March 31, 2025:	¥	(34,139) million [	-%]

      	Net income per share	Diluted net income per share	Rate of return on equity	Ordinary profit to total assets ratio	Ordinary profit to ordinary income ratio
      Fiscal year ended	Yen	Yen	%	%	%
      March 31, 2026	338.85	338.80	8.7	1.1	37.4
      March 31, 2025	125.11	125.03	3.2	0.4	30.4

      Reference: Share of profit (loss) of entities accounted for using equity method

      For the fiscal year ended March 31, 2026:	¥	(19) million
      For the fiscal year ended March 31, 2025:	¥	6 million

   2. Consolidated financial position

      	Total assets	Net assets	Equity-to-asset ratio	Net assets per share
      As of	Millions of yen	Millions of yen	%	Yen
      March 31, 2026	11,825,666	1,136,251	9.6	3,999.20
      March 31, 2025	12,161,140	1,083,193	8.9	3,734.10

      Reference: Equity As of March 31, 2026: ¥ 1,136,011 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 assets

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

   3. Consolidated cash flows

   	Cash flows from operating activities	Cash flows from investing activities	Cash flows from financing activities	Cash and cash equivalents at end of period
   Fiscal year ended March 31, 2026 March 31, 2025	Millions of yen (1,096,370) 501,615	Millions of yen 714,261 (84,877)	Millions of yen (35,069) (24,020)	Millions of yen 905,083 1,322,262

2. Cash dividends

   	Annual dividends per share					Total cash dividends (Total)	Payout ratio (Consolidated)	Ratio of dividends to net assets (Consolidated)
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Total
   For the fiscal year	Yen	Yen	Yen	Yen	Yen	Millions of yen	%	%
   Ended March 31, 2025	-	30.00	-	30.00	60.00	17,465	47.9	1.5
   Ended March 31, 2026	-	40.00	-	140.00	180.00	51,163	53.1	4.6
   Ending March 31, 2027 (Forecast)	-	50.00	-	55.00	105.00		57.3

   Note: Breakdown of the year-end dividend for the fiscal year ended March 31, 2026 : Special dividend 100 yen

3. Consolidated financial result forecasts for the fiscal year ending March 31, 2027 (from April 1, 2026 to March 31, 2027)

(Percentages indicate year-on-year changes.)

* Notes

1. Significant changes in the scope of consolidation during the period: Yes Newly included: 1 companies ( Company name: Kyoto M&A Advisory Co., Ltd. )

2. 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

3. Number of issued shares (common shares)

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

      As of March 31, 2026	301,362,752 shares
      As of March 31, 2025	301,362,752 shares

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

      As of March 31, 2026	17,303,146 shares
      As of March 31, 2025	11,388,209 shares

   3. Average number of shares outstanding during the period

• Financial results reports are exempt from audit conducted by certified public accountants or an audit firm.

• 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.

The Company plans to hold a financial results briefing for institutional investors and analysts on May 27, 2026. The materials to be used for the briefing are posted on the Company's website in advance.

• Contents of Appendix

  1. Overview of Operating Results, etc. 2

     1. Overview of Operating Results for the Fiscal Year 2

     2. Overview of Financial Position for the Fiscal Year 2

     3. Overview of Cash Flows for the Fiscal Year 2

     4. Future Prospects 2

  2. Basic Approach to the Selection of Accounting Standards 2

  3. Consolidated Financial Statements and Primary Notes 3

1. Consolidated Balance Sheets 3

2. Consolidated Statements of Income and Comprehensive Income 5

3. Consolidated Statements of Changes in Equity 7

4. Consolidated Statements of Cash Flows 9

5. Notes to Consolidated Financial Statements 11

(Notes on Going Concern Assumption) 11

(Segment Information) 11

(Per Share Information) 11

(Significant Subsequent Events) 11

(Reference Materials) Supplement Information for FY2025.

1. Overview of Operating Results, etc.

   1. Overview of Operating Results for the Fiscal Year

      The ordinary income increased by 199,446 million yen from the previous consolidated fiscal year, reaching 366,704 million yen, due to factors such as an increase interest income, primarily interest on loans, and increase gains on sales of strategic equity holdings (other ordinary income).

      The ordinary expenses increased by 113,179 million yen from the previous consolidated fiscal year, reaching 229,521 million yen, primarily due to an increase in funding costs centered on deposit interest, and an increase in losses on sales of government and other securities aimed at improving the securities portfolio.

      As the result, ordinary profit increased by 86,267 million yen compared to the previous consolidated fiscal year, reaching 137,182 million yen, and the net income attributable to owners of parent increased by 60,171 million yen compared to the previous consolidated fiscal year, reaching 96,723 million yen.

   2. Overview of Financial Position for the Fiscal Year

      Deposits increased by 313.9 billion yen compared to the end of the previous consolidated fiscal year, reaching 9,575.0 billion yen, due to increase in deposits from individuals and corporations.

      Loans increased by 322.6 billion yen compared to the end of the previous consolidated fiscal year, reaching 7,590.9 billion yen, primarily due to an increase in corporate lending.

      Securities decreased by 653.9 billion yen compared to the end of the previous consolidated fiscal year, reaching 2,650.9 billion yen. The valuation difference (unrealized gain) due to mark-to-market accounting decreased by 20.3billion yen compared to the end of the previous consolidated fiscal year, reaching 804.8 billion yen.

      Total assets decreased by 335.4 billion yen compared to the end of the previous consolidated fiscal year, reaching 11,825.6 billion yen. Net assets increased by 53.0 billion yen compared to the end of the previous consolidated fiscal year, reaching 1,136.2 billion yen.

      The consolidated equity-to-asset ratio (domestic standard) was 12.18%.

   3. Overview of Cash Flows for the Fiscal Year

      Cash flow from operating activities in the current consolidated fiscal year was a negative 1,096.3 billion yen due to factors such as an increase in loans and call loans. (The previous consolidated fiscal year was a positive 501.6 billion yen.)

      Cash flow from investing activities in the current consolidated fiscal year was a positive 714.2 billion yen due to sale of securities. (The previous consolidated fiscal year was a negative 84.8 billion yen.)

      Cash flow from financing activities in the current consolidated fiscal year was a negative 35.0 billion yen due to dividend payments and the acquisition of treasury stock. (The previous consolidated fiscal year was a negative 24.0 billion yen.)

      As a result, cash and cash equivalents at end of period decreased by 417.1 billion yen during the current consolidated fiscal year, reaching 905.0 billion yen.

   4. Future Prospects

      For the fiscal year ending March 2027, the Company anticipates consolidated ordinary income to be 225.9 billion yen, consolidated ordinary profit to be 77.6 billion yen, and net income attributable to owners of parent to be 52.0 billion yen.

2. Basic Approach to the Selection of Accounting Standards

   The Group applies Japanese standards.

   In addition, regarding the application of IFRS (International Financial Reporting Standards), we will take into account various situations in Japan and overseas and respond appropriately.

3. Consolidated Financial Statements and Primary Notes