Preliminary Summary of Consolidated Financial Statements for the Third Quarter Ended December 31, 2025 (IFRS Basis)

Date: January 26, 2026

Company Representative: Hideo Takasaki, President

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

Estimated starting date of dividend paying: -Preparation of supplementary explanatory materials: Yes

Holding of quarterly 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 nine months ended December 31, 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 nine months ended December 31, 2025 For the nine months ended December 31, 2024	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      	786,195 778,285	1.0 12.2	147,860 152,935	(3.3) 36.1	148,682 152,845	(2.7) 36.4	105,735 108,741	(2.8) 33.2	105,703 108,689	(2.7) 33.2	159,327 129,622	22.9 17.3

      	Basic earnings per share	Diluted earnings per share
      	Yen	Yen
      For the nine months ended December 31, 2025	155.89	155.82
      For the nine months ended December 31, 2024	154.84	154.78

      (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 nine months ended December 31, 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 December 31, 2025	1,377,793	1,104,672	1,103,623	80.1
      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
   	Yen	Yen	Yen	Yen	Yen
   March, 2025	-	140.00	-	28.00	-
   March, 2026	-	30.00	-
   (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 December 31, 2025: 678,659,700 As of March 31, 2025: 706,760,750

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

        As of December 31, 2025: 5,000,000 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-December 2025: 678,085,579 April-December 2024: 701,955,285

        (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.

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

• 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 nine months ended December 31, 2024

For the nine months ended December 31, 2025

Industrial Tape

Optronics

Human Life

Others Adjustment Total

Revenue Revenue Y-o-Y (%)

Revenue 266,935 275,074 103.0

Operating profit 37,711 38,847 103.0

Information Fine Materials 316,934 303,121 95.6

Circuit Materials 105,253 108,878 103.4

Total 422,187 412,000 97.6

Operating profit 137,895 120,506 87.4

Life Science 32,950 40,407 122.6

Membrane 26,622 25,292 95.0

Personal Care Materials 39,442 41,222 104.5

Total 99,015 106,922 108.0

Operating profit (5,723) (2,535) -

Revenue 3 10 284.5

Operating profit (10,484) (5,333) -

Revenue (9,857) (7,811) -

Operating profit (6,464) (3,624) -

Revenue 778,285 786,195 101.0

Operating profit 152,935 147,860 96.7

(Note) As a result of changes in the management structure for the three months ended June 30, 2025, some changes have been made to reporting segments. Such changes have been reflected in the figures for the nine months ended December 31, 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 365,000 103.7

Operating profit 50,000 109.0

Information Fine Materials 389,000 95.4

Circuit Materials 140,000 104.2

Total 529,000 97.6

Operating profit 152,000 87.8

Life Science 54,500 122.4

Membrane 34,000 98.1

Personal Care Materials 55,500 104.3

Total 144,000 108.8

Operating profit (3,000) -

Revenue - -

Operating profit (7,000) -

Revenue (11,000) -

Operating profit (6,000) -

Revenue 1,027,000 101.3

Operating profit 186,000 100.2