FY2025 3Q (Apr 2025 – Dec 2025) Consolidated Financial Summary

February 12, 2026

Company name: Restar Corporation Listing: Tokyo Stock Exchange Securities code: 3156

URL: https://www.en.restargp.com/

Representative: Shinichi Hayashi Representative Director President, COO Inquiries: Atsuki Ishida Corporate Officer

Telephone: +81-3-3458-4618

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 436,977 416,820	% 4.8 11.2	Millions of yen 9,413 10,017	% (6.0) (11.5)	Millions of yen 6,769 6,616	% 2.3 6.4	Millions of yen 3,793 5,408	% (29.9) 13.3

      Note: Comprehensive income	For the nine months ended December 31, 2025:	¥	7,630 million	[ (36.3) %]
      	For the nine months ended December 31, 2024:	¥	11,986 million	[ 116.0%]

      	Basic earnings per share	Diluted earnings per share
      Nine months ended	Yen	Yen
      December 31, 2025	134.92	-
      December 31, 2024	183.80	182.59

   2. Consolidated financial position

   	Total assets	Net assets	Equity-to-asset ratio	Net assets per share
   As of December 31, 2025 March 31, 2025	Millions of yen 341,579 310,022	Millions of yen 104,795 100,061	% 26.0 27.7	Yen 3,160.40 3,051.16

   Reference: Equity

   As of December 31, 2025: ¥ 88,863 million As of March 31, 2025: ¥ 85,792 million

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	-	60.00	-	60.00	120.00
   Fiscal year ending March 31, 2026	-	60.00	-
   Fiscal year ending March 31, 2026 (Forecast)				65.00	125.00

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

1. Significant changes in the scope of consolidation during the period: Yes

   Newly included:	１	companies( RESTAR FRAMOS Technologies Inc.	)
   Excluded:	➘	companies( Lavinics Co.,Ltd., INFONICS(HONG KONG)LIMITED	)

2. Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements: None

3. Changes in accounting policies, changes in accounting estimates, and restatement

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

   2. Changes in accounting policies due to other reasons: None

   3. Changes in accounting estimates: None

   4. Restatement: None

4. 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	30,072,643 shares
      As of March 31, 2025	30,072,643 shares

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

      As of December 31, 2025	1,954,914 shares
      As of March 31, 2025	1,954,690 shares

   3. Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year)

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

• Proper use of earnings forecasts, and other special matters

1. Qualitative Information on Quarterly Financial Results

Regarding the business combination with PCI Holdings, INC., which occurred on September 27, 2024, provisional accounting treatment was applied for the first nine months of the previous fiscal year. However, as this treatment was finalized at the end of the previous fiscal year, the amounts used for year-on-year comparison and analysis are based on figures finalized after preliminary accounting.

1. Explanation of Operating Results

   Forward-looking statements in the text are based on judgments made as of the end of the first nine months of the current fiscal year.

   During the first nine months of the fiscal year under review, the Japanese economy experienced a moderate recovery, with signs of a pickup in capital investment and an upward trend in wages. Meanwhile, there is concern regarding a potential economic downturn stemming from the impact of ongoing price hikes on consumer spending and recent trends in U.S. trade policy. The outlook remains uncertain due to geopolitical risks and exchange rate fluctuations.

   In the semiconductor market, demand for applications showed mixed trends. Generative AI-related products performed well, and the market for industrial equipment applications showed a slight recovery. On the other hand, the market growth of electric vehicles (EVs) has been slower than anticipated.

   Under these circumstances, the Company has established a management structure in which Kunihiro Konno, who served as Representative Director Chairman and President, has assumed responsibility as Representative Director Chairman, CEO since June 2025, and leads the entire Group, while Shinichi Hayashi, who serves as Representative Director President, COO, promotes the further growth and deepening of existing businesses. We will promote various measures aiming to establish a structure with four business units (BU) based on the Medium-term Management Plan for the period until the fiscal year ending March 31, 2027, and work to further expand our business and improve profitability by promoting various measures.

   Furthermore, in October 2025, our consolidated subsidiary, ViMOS Technologies GmbH (currently RESTAR FRAMOS Technologies GmbH), acquired the agency business for semiconductor products manufactured by Sony Semiconductor Solutions Corporation from FRAMOS GmbH, and also acquired shares in FRAMOS Technologies Inc. This acquisition secures the sales rights for these products in Europe and the US, enabling us to expand our line card in these regions. We will accelerate cross-selling with the strong products of the Group, aiming to expand business particularly in the industrial equipment sector and strengthen global sales.

   The Company will continue to pursue M&A and capital and business alliances in Japan and overseas in addition to Group synergies aiming to be "Electronics Value Platformer" that accommodates all manner of stakeholder needs in order to realize the sustainable development of the world and society leveraging information and technology and to enhance its corporate value.

   (Overview of Consolidated Operating Results)

   (Million yen)	Nine months ended December 31, 2024	Nine months ended December 31, 2025	Change (%)
   Net sales	416,820	436,977	4.8
   Operating profit	10,017	9,413	(6.0)
   Ordinary profit	6,616	6,769	2.3
   Profit attributable to owners of parent	5,408	3,793	(29.9)

   - Performance Highlights

   During the first nine months of the fiscal year under review, sales increased following the consolidation of subsidiaries through M&A and the establishment of joint ventures, and growth in commercial products, especially for high-function cameras, PC-related equipment, data centers for generative AI. Despite the positive contribution from higher sales, operating profit fell mainly as a result of intensifying competition in the new power supply demand adjustment market in the eco-solution business. In contrast, ordinary profit increased due to a reduction in funding

   costs and other factors, which more than offset a decrease in operating profit. Profit attributable to owners of parent decreased, partly reflecting a decline in the reversal of deferred tax assets associated with the liquidation of a consolidated subsidiary in the same period last year.

   As a result, net sales for the first nine months of the fiscal year under review were ¥436,977 million, up 4.8% year on year, operating profit was ¥9,413 million, down 6.0% year on year, ordinary profit was ¥6,769 million, up 2.3% year on year, and profit attributable to owners of parent was ¥3,793 million, down 29.9% year on year.

   (Operating Results by Reportable Segment)

   The Group has three reportable segments: the Devices Business Unit and the System Business Unit, as well as the IT&SIer Business Unit, which was added when PCI Holdings, INC. (hereinafter referred to as "PCI Group") became a consolidated subsidiary of the Company in September 2024.

   Effective from the second quarter of the previous fiscal year, the IT&Sler Business Unit has been added as a reportable segment. Furthermore, effective from the first six months of the fiscal year under review, we reviewed the management classification of our consolidated subsidiary, Restar Embedded Solutions Corporation, and reorganized its businesses into appropriate reporting segments. For details, please refer to the attached document: "2. Quarterly Consolidated Financial Statements and Primary Notes (3) Notes to Consolidated Financial Statements for the Nine Months Ended December 31, 2025 (Segment Information, etc.) 3. Matters Regarding Changes in Reportable Segments, etc." Comparisons and analysis for the first nine months of the fiscal year under review are based on the new segments.

   1. Devices Business Unit

      Reportable Segment	Business	Business Description
      Devices Business Unit	Devices	・Sales of semiconductors, electronic components, and related products in Japan and overseas; system proposals with a variety of line card combinations; provision of high-value-added solutions and technical support specializing in liquid crystal systems and overseas suppliers; design and manufacturing; LSI design development and support; and reliability test service procurement/trading for electronics and entrustment service for related operations
      	EMS	Electronics manufacturing service for electronic components, modules, etc., with cutting-edge technology, procurement, production management and quality assurance at our factories

      • Operation and proposal of optimal supply chain management through global

      (Million yen)	Nine months ended December 31, 2024	Nine months ended December 31, 2025	Change (%)
      Net sales	374,710	385,131	2.8
      Devices	351,358	367,790	4.7
      EMS	23,352	17,340	(25.7)
      Segment profit	8,200	8,290	1.1

      - Performance Overview

      In the devices business, a new business was launched in the automotive application sector, and there were signs of a partial recovery in the industrial equipment application sector. In addition, the consolidation of subsidiaries (Restar Dexerials Hong Kong Limited in July 2024, Restar Dexerials Korea Corporation in January 2025, and Restar Dexerials Taiwan Corporation in February 2025) and strong performance of products centered on high-performance camera applications, PC-related applications and data centers for generative AI contributed to higher sales. In the EMS business, sales fell due mainly to the loss of the effects of our products being installed in new smartphone models in the same period of the previous year. Segment profit increased, supported by higher sales in the devices business.

      As a result, the Devices Business Unit recorded net sales of ¥385,131 million, up 2.8% year on year, and segment profit of ¥8,290 million, up 1.1% year on year.

   2. System Business Unit

- Performance Overview

The system solution business remained strong on the back of increased demand from a recovery in live events, the acquisition of large studio relocation projects, and successful bidding in new projects in the public sector. However, sales declined mainly due to weak sales of payment terminals and other system equipment. In the eco-solution business, higher sales in the start of operations at new solar power plants contributed positively to revenue, but declining revenue in the electricity retail business within the new power sector and intensifying competition in the supply-demand adjustment market led to a net decline in revenue. Segment profit declined primarily due to lower revenue in the eco-solution business.

As a result, the System Business Unit recorded net sales of ¥32,747 million, down 8.9% year on year, and segment profit of ¥1,770 million, down 43.6% year on year.

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