FY2026 Second Quarter Consolidated Financial Results

November 13, 2025

Company name: RASA CORPORATION Tokyo Stock Exchange Code no.: 3023 URL: https://www.rasaco.co.jp/english/ Representative: Kunio Aoi, President

Contact person: Kazuaki Sakuragi, Managing Director, General Manager of Administrative Department Tel.: +81-3-3668-8231

Scheduled date of filing quarterly securities report: November 13, 2025 Scheduled date of payment of cash dividends: December 8, 2025 Supplementary materials for quarterly financial results: None Quarterly results briefing: Yes

(Amounts of less than one million yen are rounded down.)

1. Consolidated Financial Results for FY2026 Second Quarter (April 1, 2025 through September 30, 2025)

   1. Consolidated Operating Results (fiscal year-to-date)

      (Percentage figures represent year-on-year changes.)

      	Net sales		Operating income		Ordinary income		Profit attributable to owners of parent
      FY2026 2Q FY2025 2Q	million yen 12,647 11,838	% 6.8 △10.0	million yen 932 711	% 31.2 △18.8	million yen 1,017 856	% 18.8 △12.3	million yen 742 635	% 16.9 △8.1

      Note: Comprehensive income: 903 million yen (52.2%) for FY2026 2Q, 593 million yen (△23.5%) for FY2025 2Q

      	Earnings per share	Diluted earnings per share
      	yen	yen
      FY2026 2Q	69.22	-
      FY2025 2Q	57.68	-

   2. Consolidated Financial Position

   	Total assets	Net assets	Capital adequacy ratio
   	million yen	million yen	%
   FY2026 2Q	32,234	22,170	68.8
   FY2025	33,259	21,861	65.7

   Reference: Owner's equity: 22,170 million yen for FY2026 2Q, 21,861 million yen for FY2025

2. Dividends

   	Annual cash dividends per share
   	1st quarter end	2nd quarter end	3rd quarter end	fiscal year-end	Total
   	yen	yen	yen	yen	yen
   FY2025	-	34.00	-	38.00	72.00
   FY2026	-	36.00
   FY2026 forecast			-	36.00	72.00

   Note: Revision to the most recently announced dividend forecast: None

3. Forecast of Consolidated Operating Results for FY2026(April 1, 2025 through March 31, 2026)

(Percentage figures represent year-on-year changes.)

Note: Revision to the most recently announced forecast of consolidated operating results: None

1. Changes in significant subsidiaries during the period under review: None

2. Use of accounting methods specifically for the preparation of the quarterly consolidated financial statements:

   Applicable

3. Changes in accounting principles and estimates, and retrospective restatement

   1. Changes in accounting policies due to amendment of accounting standard: None

   2. Changes in accounting policies other than (i) above: None

   3. Changes in accounting estimates: None

   4. Retrospective restatement: None

4. Number of shares issued (common stock)

• Semi -annual financial results reports are exempt from review conducted by certified public accountants or an audit firm.

• Proper use of earnings forecasts, and other special matters

The operating result forecast and other forward-looking statements contained in this report are based on information currently available to the Company and certain assumptions the Company considers reasonable. Final results may differ significantly from forecasts due to a variety of factors.