Preliminary Summary of Consolidated Financial Statements for the Second Quarter Ended September 30, 2025 (IFRS Basis)

Date: October 27, 2025

Company Representative: Hideo Takasaki, President

Contact Person: Yasuhiro Iseyama, Senior Executive Vice President, Director of Corporate Accounting & Finance Division Phone: +81-6-7632-2101

Filing date of semi-annual securities report: October 29, 2025 Estimated starting date of dividend paying: November 28, 2025 Preparation of supplementary explanatory materials: Yes

Holding of earnings release conference: Yes (for investment analysts and institutional investors)

(All monetary values noted herein are rounded down to the nearest million yen)

1. Consolidated financial results for the six months ended September 30, 2025

   1. Operating results (% of change from same period in the previous year)

      	Revenue		Operating profit		Profit before income taxes		Net profit		Net profit attributable to owners of the parent company		Total comprehensive income
      For the six months ended September 30, 2025 For the six months ended September 30, 2024	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      	513,569 521,723	(1.6) 16.1	94,504 109,267	(13.5) 69.5	95,167 108,932	(12.6) 69.6	68,955 80,009	(13.8) 80.8	68,926 79,975	(13.8) 80.9	83,608 57,652	45.0 (36.6)

      	Basic earnings per share	Diluted earnings per share
      	Yen	Yen
      For the six months ended September 30, 2025	101.32	101.28
      For the six months ended September 30, 2024	113.92	113.88

      (Note) The Company has implemented the stock split with an effective date of October 1, 2024 and a record date of September 30, 2024. Each share of common stock has been split into five shares. The above basic and diluted earnings per share for the six months ended September 30, 2024 and 2025 are based on the assumption that the stock split is conducted at the beginning of the fiscal year ended March 31, 2025.

   2. Financial position

      	Total assets	Total equity	Equity attributable to owners of the parent company	Ratio of equity attributable to owners of the parent company to total assets
      	Millions of yen	Millions of yen	Millions of yen	%
      As of September 30, 2025	1,326,861	1,049,092	1,048,051	79.0
      As of March 31, 2025	1,321,920	1,045,114	1,044,083	79.0

2. Dividends

   	Dividends per share
   	1Q	2Q	3Q	Year-end	Annual
   March, 2025 March, 2026	Yen - -	Yen 140.00 30.00	Yen -	Yen 28.00	Yen -
   (Forecast) March, 2026			-	30.00	60.00

   (Note) 1. Revision of dividend forecast in the current quarter: No

   2. The Company has implemented the stock split with an effective date of October 1, 2024 and a record date of September 30, 2024. Each share of common stock has been split into five shares. The above year-end dividend per share for the fiscal year ended March 31, 2025 is based on a number of shares taking into account the stock split. The total annual dividend per share for the fiscal year ended March 31, 2025 is not presented because the total of the interim dividend and the year-end dividend cannot be calculated due to effect of the stock split. With taking the stock split into account, the interim dividend per share for the fiscal year ended March 31, 2025 would be 28 yen and the total annual dividend per share for the fiscal year ended March 31, 2025 would be 56 yen.

3. Forecast for fiscal year ending March 31, 2026

(% of change from same period in the previous year)

(Note) Revision of consolidated forecast in the current quarter: Yes

• Others

  1. Significant changes in the scope of consolidation during the period: No

  2. Changes in accounting policies applied and changes in accounting estimates

     1. Changes in accounting policies required by IFRS: No

     2. Changes in accounting policies other than the above: No

     3. Changes in accounting estimates: No

  3. Number of issued shares (Common stock)

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

        As of September 30, 2025: 706,760,750 As of March 31, 2025: 706,760,750

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

        As of September 30, 2025: 33,101,050 As of March 31, 2025: 11,826,050

     3. Average number of issued shares during the period (cumulative from the beginning of the period)

        April-September 2025: 680,298,516 April-September 2024: 702,006,809

        (Note) The Company has implemented the stock split with an effective date of October 1, 2024 and a record date of September 30, 2024. Each share of common stock has been split into five shares. The above "Number of issued shares at the end of the period", "Number of treasury shares at the end of the period" and "Average number of issued shares during the period" are based on the assumption that the stock split is conducted at the beginning of the fiscal year ended March 31, 2025.

• These semi-annual securities reports are not subject to review procedures by Certified Public Accountants or audit firm.

• Explanations for adequate utilization of the forecast and other special matters

The forward-looking statements shown in this report, including the forecast, are prepared based on information available to the Company and on certain assumptions deemed reasonable as of the issuing date of the report. Consequently, the statements herein do not constitute promises regarding actual results by the Company. Actual results may differ materially from forecasted figures due to various unknown factors.

(Reference) Segment Information (Millions of yen)

For the six months ended September 30, 2024

For the six months ended September 30, 2025

Industrial Tape

Optronics

Human Life

Others Adjustment Total

Revenue Revenue Y-o-Y (%)

Revenue 176,701 179,189 101.4

Operating profit 25,275 23,683 93.7

Information Fine Materials 213,762 200,101 93.6

Circuit Materials 72,454 69,758 96.3

Total 286,217 269,859 94.3

Operating profit 96,136 77,086 80.2

Life Science 21,031 24,988 118.8

Membrane 17,458 16,740 95.9

Personal Care Materials 26,907 27,890 103.7

Total 65,397 69,619 106.5

Operating profit (4,482) (1,598) -

Revenue 1 8 472.9

Operating profit (3,587) (3,490) -

Revenue (6,594) (5,107) -

Operating profit (4,075) (1,176) -

Revenue 521,723 513,569 98.4

Operating profit 109,267 94,504 86.5

(Note) As a result of changes in the management structure for the six months ended September 30, 2025, some changes have been made to reporting segments. Such changes have been reflected in the figures for the six months ended September 30, 2024.

(Reference) Segment Information (annual forecast) (Millions of yen)

Forecasts of fiscal year ending March 31, 2026

Industrial Tape

Optronics

Human Life

Others Adjustment Total

Revenue Y-o-Y (%)

Revenue 353,500 100.5

Operating profit 47,000 102.5

Information Fine Materials 383,000 94.0

Circuit Materials 127,500 94.9

Total 510,500 94.2

Operating profit 141,500 81.7

Life Science 53,500 120.1

Membrane 34,000 98.1

Personal Care Materials 54,000 101.5

Total 141,500 106.9

Operating profit (1,000) -

Revenue - -

Operating profit (7,500) -

Revenue (10,500) -

Operating profit (7,000) -

Revenue 995,000 98.1

Operating profit 173,000 93.2