Presentation Materials for Financial Results for the First Quarter of the Fiscal Year Ending November 30, 2026 (April 10, 2026 559KB)

OSAKA ORGANIC CHEMICAL INDUSTRY LTD.

(Tokyo Stock Exchange, Prime Market: 4187)

• ‌1Q FY11/26 Financial Summary

  Operating environment

  environment. However, the outlook remains uncertain due to rising prices, trends in raw material and energy prices, and the

  escalating situation in the Middle East.

  The economy showed a moderate recovery trend against the backdrop of the improvement in the employment and income

  Net sales

  Net sales increased year on year in the Electronic Materials Business and the Specialty Chemicals Business, but decreased in

  the Chemical Products Business. As a result, net sales increased 6.5% year on year to 9,072 million yen.

  Although raw material costs and other expenses increased in line with higher net sales, operating profit increased 34.2% year

  Operating

  profit on year to 1,832 million yen, primarily due to the positive contribution from inventory valuation.

  （Millions of yen）

  	1Q FY11/25 results	1Q FY11/26 results	YoY change			Comparison with 1H forecast
  			Amount	%		First half forecast	Progress rate
  Net sales	8,516	9,072	+555	+6.5％		18,200	49.9％
  Operating profit	1,365	1,832	+467	+34.2％		3,100	59.1％
  Ordinary profit	1,480	1,904	+423	+28.6％		3,200	59.5％
  Profit*	1,035	1,285	+250	+24.2％		2,200	58.4％
  Price of naphtha in Japan (Yen/KL) (Our estimated value)	73,400	65,400	—	—		—	—
  Exchange rate (Yen/USD)	154	155	—	—		—	—

  * Profit attributable to owners of parent 2

• ‌Factors Affecting Operating Profit

Business. Although raw material costs increased in line with higher net sales and personnel expenses also increased, operating profit

increased by 460 million yen, mainly due to a decrease in depreciation and the positive impact of inventory valuation.

Increase/ decrease factors

Net sales increased, with a significant increase in the Electronic Materials Business despite a decrease in the Chemical Products

Increase in net sales

Increase in cost of sales

Decrease in SG&A

1Q FY11/25

Change in net sales Change in cost of sales Change in SG&A

1Q FY11/26 3

‌ ■ Chemical Products Business

4

‌ ■ Electronic Materials Business

5

‌ ■ Specialty Chemicals Business

6

• ‌Capital Expenditures, Depreciation, R&D Expenses

Depreciation and amortization expenses have been decreasing since their peak in 2024 and amounted to 0.66 billion yen in

the first quarter of FY2026 (0.72 billion yen in the first quarter of FY2025).

Summary

In 2023, we invested 8.66 billion yen in equipment such as semiconductor materials manufacturing facilities.

8,666

Millions of yen

Capital expenditures

Depreciation R&D expenses

3,303

3,024

2,723 2,791

2,304

2,448

1,673

1,863

1,898

1,436

1,488

1,169

1,233

1,172

660

309

390

* (Dotted line:

Full-year forecast)

* Capital expenditures are based on amounts transferred to non-current assets, excluding construction in progress. 7

‌ ■ Impact of the Escalation of the Situation in the Middle East

Summary

Against the backdrop of the escalating situation in the Middle East, uncertainty is increasing regarding the procurement of raw

materials and fuels required for production. We recognize that there is a possibility of impact depending on future developments.

• Operating environment

  ・Geopolitical tensions in the Middle East continue and are intensifying.

  ・Against the backdrop of fluctuations in crude oil markets, prices of petrochemical raw materials, including naphtha, are rising, and the outlook remains uncertain.

  ・There are concerns regarding the impact on the procurement of naphtha-derived raw materials and fuels required for production.

• Impact on the supply of our products

  ・At present, there are no significant short-term disruptions to the supply of our products.

  ・The future procurement situation for raw materials is under investigation, and costs such as raw material and fuel expenses are increasing.

  ・Depending on future developments in the situation in the Middle East, there is a possibility of impact.

• OOC

・Prioritize maintaining a stable supply.

・Closely collaborate with raw material suppliers and customers, while continuously monitoring procurement through discussions on supply-demand conditions and market trends.

・Strengthen our supply structure through diversification of procurement sources and securing inventory.

・Implement appropriate price revisions for our products in light of rising raw material and fuel costs.

* This matter has not been reflected in our current earnings forecast. If any impact arises in the future, we will promptly provide an update.

8

The earnings forecasts and business plans described in this material are current earnings forecasts and plans and have been determined based on currently available information. Therefore, actual results may differ significantly due to various factors and risks, and we do not make promises or guarantees.

OSAKA ORGANIC CHEMICAL INDUSTRY LTD.

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