Consolidated Financial Results for the Nine Months Ended December 31, 2025(Under Japanese GAAP)

February 13, 2026

Company name: Mipox Corporation Listing: Tokyo Stock Exchange Securities code: 5381

URL: http://www.mipox.co.jp/ Representative: Jun Watanabe, President Inquiries: Kenji Nakagawa, Director

Telephone: +81-2-8999-9946

Scheduled date to commence dividend payments: -

Preparation of supplementary material on financial results: Yes Holding of financial results briefing: None

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

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

      	Net sales		Operating profit		Ordinary profit		Profit attributable to owners of parent
      Nine months ended	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      December 31, 2025	8,865	6.7	428	(48.8)	421	(53.1)	431	(46.1)
      December 31, 2024	8,306	25.0	837	-	898	-	801	-

      (Note) Comprehensive income: For the nine months ended December 31, 2025: ¥662 million [(31.4)%]

      For the nine months ended December 31, 2024: ¥966 million [ ― %]

      	Basic earnings per share	Diluted earnings per share
      Nine months ended	Yen	Yen
      December 31, 2025	30.89	-
      December 31, 2024	56.27	-

   2. Consolidated financial position

   	Total assets	Net assets	Equity-to-asset ratio
   As of	Millions of yen	Millions of yen	%
   December 31, 2025	17,351	8,782	50.6
   March 31, 2025	15,931	8,463	53.1

   Reference: Equity

   As of December 31, 2025: ¥8,782 million As of March 31, 2025: ¥8,463 million

2. Cash dividends

   	Annual dividends per share
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Total
   Fiscal year ended March 31, 2025 Fiscal year ending March 31, 2026	Yen	Yen	Yen	Yen	Yen
   	- -	0.00 0.00	- -	10.00	10.00
   Fiscal year ending March 31, 2026 (Forecast)				10.00	10.00

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

3. Consolidated earnings forecast for the fiscal year ending March 31, 2026 (April 1, 2025 to March 31, 2026)

(Percentages indicate year-on-year changes.)

Note: Revisions to the most recently announced performance forecast: None

1. Significant changes in the scope of consolidation during the period: Yes Newly included: 1 (Company name: Ujike Corporation ) Excluded: ― (Company name: ― )

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 estimates, and restatement: 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)

      As of December 31, 2025	14,451,920 shares
      As of March 31, 2025	14,451,920 shares

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

      As of December 31, 2025	608,692 shares
      As of March 31, 2025	212,852 shares

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

Note: The number of treasury shares includes 183,300 shares held in trust for the fiscal year ended March 31, 2025 and 183,300 shares for the nine months ended December 31, 2025.

• 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

・The forward-looking statements, including earnings forecasts, contained in this document are based on information currently available to the company and certain assumptions deemed reasonable. Actual results may vary significantly due to various factors.

1. Qualitative information on quarterly financial results 5

   1. Explanation of operating results 5

   2. Explanation of financial position 6

   3. Explanation of consolidated financial forecasts and other forward-looking information 6

2. Consolidated financial statements and key notes 7

   1. Consolidated balance sheet 7

   2. Consolidated income statements & comprehensive income 9

   3. Notes to quarterly consolidated financial statements 10

(Notes on going concern assumptions) 10

(Notes on significant changes in the amount of shareholders' equity) 10

(Notes on changes in the scope of consolidation of the scope of application of the equity method) 10

(Notes on consolidated income statements & comprehensive income) 10

(Segment information, etc.) 11

(Notes on the statement of cash flows) 12

(Business combinations) 13

Independent Auditor's Report on Consolidated Quarterly Financial Statements 14

1. Qualitative information on quarterly financial results
   1. Explanation of operating results

In the third quarter of fiscal year 2026, the Japanese economy showed signs of a gradual recovery, supported by improvements in the employment and income environment and the impact of demand from inbound visitors. However, the outlook remains uncertain due to factors including persistent inflation, the effects of tariff policies, and fluctuations in financial and capital markets.

Amid these conditions, we have remained focused on our core management policies: enhancing the added value of its product business through an engineering-driven approach, transitioning from a contract-based business model to an engineering services business, and strengthening its management foundation to better respond to rapid changes and increasing market diversity. In alignment with our corporate mission-"Changing the World Through Coating, Cutting, and Polishing"-we continue to implement strategic initiatives to drive sustainable growth.

As a result, the Group's performance for the nine months ended December 31, 2025 showed sales of ¥8,865 million (up 6.7% year-on-year), operating profits of ¥428 million (down 48.8% year-on-year), ordinary profit of

¥421 million (down 53.1% year-on-year), and net profit attributable to owners of parent of ¥431 million (down 46.1% year-on-year).

The financial performance of each business segment is outlined below.

Net sales in the product business amounted to ¥8,286 million (up 13.5% year-on-year).

The data network sector remained robust, with sales of high-tech products such as optical fiber and hard disk drives maintaining high levels. An increase in the common fixed cost burden ratio caused by a decline in the contract business and higher selling, general and administrative expenses resulted in segment profit decreasing to ¥660 million (down 39.8% year-on-year).

Sales in the contract business amounted to ¥578 million (down 42.4% year-on-year).

Contract polishing maintained sales at the same level as the previous year, but contract coating and slitting operations struggled to secure prototype production projects for mass production due to factors such as rising material costs, resulting in a decrease in sales. Consequently, the segment loss amounted to ¥231 million (compared to a segment loss of ¥259 million in the same period last year).

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