Release of third quarter business results for the March 2026 term

February 9, 2026

Company name: NIPPON THOMPSON CO., LTD.

Listing: Tokyo Stock Exchange Securities code: 6480

URL: https://www.ikont.co.jp/eg/ Representative: Mikihito Hosono, President & COO

Inquiries: Takanori Kojima, General Manager of Accounting Department Telephone: +81-3-3448-5824

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 December 31, 2025 December 31, 2024	Millions of yen 45,646 40,289	% 13.3 (4.4)	Millions of yen 2,361 690	% 242.2 (77.4)	Millions of yen 3,142 1,324	% 137.3 (66.1)	Millions of yen 2,971 (211)	% - -

      Note: Comprehensive income	For the nine months ended December 31, 2025:	¥6,061 million	[423.1%]
      	For the nine months ended December 31, 2024:	¥1,158 million	[(77.6)%]

      	Basic earnings per share	Diluted earnings per share
      Nine months ended	Yen	Yen
      December 31, 2025	42.77	42.68
      December 31, 2024	(3.06)	(3.05)

   2. Consolidated financial position

      	Total assets	Net assets	Equity-to-asset ratio	Net assets per share
      As of	Millions of yen 121,760 121,106	Millions of yen 80,718 76,072	%	Yen
      December 31, 2025			66.2	1,155.89
      March 31, 2025			62.7	1,099.01

      Reference: Equity

      As of December 31, 2025: ¥80,645 million As of March 31, 2025: ¥75,972 million

      Note: The Company changed its accounting policy beginning with the first quarter of the fiscal year ending March 31, 2026. The figures for the fiscal year ended March 31, 2025 are stated after adjustment is applied retroactively for the change.

2. Cash dividends

   	Annual dividends per share
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Total
   	Yen - -	Yen	Yen - -	Yen	Yen
   Fiscal year ended March 31, 2025		9.50		9.50	19.00
   Fiscal year ending March 31, 2026		14.00
   Fiscal year ending March 31, 2026 (Forecast)				14.00	28.00

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

3. Consolidated financial result forecasts for the fiscal year ending March 31, 2026 (from April 1, 2025 to March 31, 2026)

(Percentages indicate year-on-year changes.)

Note 1: Revisions to the financial result forecast most recently announced: None

Note 2: As retroactive adjustments were applied due to changes in accounting policy, the year-on-year percentage change figures are stated in comparison with the figures for the year-earlier period that were retroactively adjusted for the change.

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: Yes

   Note: For further details, please refer to "2. Quarterly Consolidated Financial Statements and Principal Notes

3. Notes to Quarterly Consolidated Financial Statements (Accounting Methods Adopted Particularly for the Preparation of Quarterly Consolidated Financial Statements)" on page 7.

1. Changes in accounting principles, changes in accounting estimates, and restatement

   1. Changes in accounting principles due to revisions to accounting standards and other regulations: None

   2. Changes in accounting policies due to other reasons: Yes

   3. Changes in accounting estimates: None

   4. Restatement: None

      Note: For further details, please refer to "2. Quarterly Consolidated Financial Statements and Principal Notes

      (3) Notes to Quarterly Consolidated Financial Statements (Changes in Accounting Policies)" on page 7.

2. 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	73,501,425 shares
      As of March 31, 2025	73,501,425 shares

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

      As of December 31, 2025	3,732,132 shares
      As of March 31, 2025	4,372,794 shares

   3. Average number of shares outstanding during the period

Note: The number of treasury shares at the end of the period includes Nippon Thompson shares held by the share-issuing trust account for executives and by the employee stock ownership plan (ESOP) trust account (1,473,800 shares as of December 31, 2025 and 1,292,900 shares as of March 31, 2025). In the calculation of the average number of shares outstanding during the period, Nippon Thompson shares held by the share-issuing trust account for executives and the ESOP trust account are included in excluded treasury stock (1,076,754 shares as of December 31, 2025 and 1,431,810 shares as of December 31, 2024).

• Review of the Japanese-language originals of the attached quarterly consolidated financial statements by certified public accountants or an audit firm: Yes (voluntary)

• Proper use of earnings forecasts and other special matters

Performance forecasts presented herein are based on information available to the Nippon Thompson Group (the "Group") as of the date of this document, February 9, 2026. Accordingly, for a wide variety of reasons, there remains the possibility that actual performance results may differ from projections. For performance forecasts, please refer to "1. Qualitative Information on Quarterly Financial Results (3) Explanation of Consolidated Financial Results Forecast and Other Forward-looking Information" on page 2.

1. Qualitative Information on Quarterly Financial Results

1. Explanation of Operating Results

   During the nine months ended December 31, 2025, the global economy stayed on a moderate recovery path, supported by economic policy measures implemented by various countries as well as solid capital investment demand, despite continuing uncertainties due to geopolitical risks, the impact of U.S. trade policy, and other factors.

   Against this backdrop, the Group entered the second year of its "IKO Medium-term Business Plan 2026 Connect for Growth -The Future of Innovation, Connected by IKO-." Based on the key themes of focusing on enhancement in areas of strength and rebuilding our global business structure, we have worked on measures to tackle our key challenges.

   From a sales perspective, we actively participated in trade exhibitions in Japan and overseas, deepened business relationships with existing customers, and cultivated new markets and customers. At the same time, we continued to spread information using social media in an effort to ingrain the IKO brand in the market.

   In terms of product development, we enhanced our lineup of high-value-added products that meet customer needs by adding absolute encoder specifications to our mechatronics products Nano Linear NT… V and Alignment Stage SA…DE/T. Furthermore, our Parallel Drive Stage PD…S (released in December 2024), which features a low-profile design with our unique actuator mechanism, received the Electrical & Electronic Component Award at the 2025 "Cho" Monodzukuri Parts and Components Awards.

   From a production standpoint, we advanced the improvement and optimization of the production function of our bases in Japan and overseas with the aim of achieving a responsive global supply system.

   Turning to the Group's operational results, net sales increased in Japan as demand rose for electronics-related devices such as semiconductor manufacturing equipment and practical equipment, as well as for machine tools. In North America, net sales increased as demand rose for general industrial machinery, including various medical equipment and robots. In Europe, net sales increased thanks to a recovery in demand for commercial application products and weak yen benefits, despite a slowdown in demand for general industrial machinery and electronics-related devices. In China, net sales increased owing to higher semiconductor-related demand and large-scale capital investment projects. In other regions, net sales increased because of a recovery in demand in some countries and regions such as Singapore, Taiwan, Indonesia.

   As a result, consolidated net sales for the nine months ended December 31, 2025 totaled ¥45,646 million, up 13.3% year on year. On the earnings front, due to some factors such as the effects of the increase in net sales and increase in production volume, operating profit was ¥2,361 million, up 242.2% year on year, ordinary profit was ¥3,142 million, up 137.3% year on year, and profit attributable to owners of parent was ¥2,971 million (compared to loss attributable to owners of parent of ¥211 million in the corresponding period of the previous fiscal year).

   In the nine months ended December 31, 2025, net production of Needle Roller Bearings and Linear Motion Rolling Guides was ¥37,791 million based on average sales price, up 7.7% year on year. And, net orders of Needle Roller Bearings, Liner Motion Rolling Guides and Machine Components were up 18.6% year on year to

   ¥48,158 million.

   Because the Group manufactures and sells Needle Roller Bearings, Linear Motion Rolling Guides and Machine Components on an integrated basis, disclosure of segment information has been omitted. Sales of Needle Roller Bearings and Linear Motion Rolling Guides totaled ¥41,009 million, up 15.2% compared with the corresponding period of the previous fiscal year. Sales of Machine Components were ¥4,636 million, down 0.9% year on year.

   1

   Business Segment Information Nine months ended December 31, 2025

   Nine months ended December 31, 2024

   Change

   	Millions of yen	Component percentages	Millions of yen	Component percentages	Millions of yen	Percentage change
   Needle Roller Bearings,
   Linear Motion Rolling 41,009 Guides		89.8	35,610	88.4	5,399	15.2
   Machine Components 4,636		10.2	4,678	11.6	(42)	(0.9)
   Total net sales 45,646		100.0	40,289	100.0	5,357	13.3

2. Explanation of Financial Position

   Total assets as of December 31, 2025 totaled ¥121,760 million, an increase of ¥653 million compared with the end of the previous fiscal year. This mainly comprised increases in notes and accounts receivable - trade of

   ¥2,044 million and investment securities of ¥2,161 million as well as decreases in cash and deposits of ¥1,119 million and inventories of ¥2,507 million.

   Total liabilities amounted to ¥41,041 million, a decrease of ¥3,993 million compared with the end of the previous fiscal year. This mainly comprised an increase in notes and accounts payable - trade of ¥643 million as well as a decrease in long-term borrowings of ¥4,617 million.

   Total net assets amounted to ¥80,718 million, an increase of ¥4,646 million compared with the end of the previous fiscal year. This mainly comprised increases in retained earnings of ¥1,392 million, valuation difference on available-for-sale securities of ¥1,533 million, and foreign currency translation adjustments of ¥1,693 million.

3. Explanation of Consolidated Financial Results Forecast and Other Forward-looking Information

With regards to the future outlook, the Group's financial results for the nine months ended December 31, 2025 was largely in line with the forecasts announced on November 10, 2025. As such, no changes have been made to the full-year consolidated financial results forecast at this time.

2