Riso Kagaku : Consolidated Financial Results for the Fiscal Year Ended March 31, 2025(under Japanese GAAP)

May 9, 2025

Company name: RISO KAGAKU CORPORATION Listing: Tokyo Stock Exchange Prime Market Securities code: 6413

URL: https://www.riso.co.jp/english/ Representative: Akira Hayama, President & CEO

Inquiries: Yoshiomi Narumiya, General Manager of Corporate Headquarters Telephone: +81-3-5441-6611 (from overseas)

Scheduled date of annual general meeting of shareholders: June 25, 2025 Scheduled date to commence dividend payments: June 26, 2025 Scheduled date to file annual securities report: June 19, 2025 Preparation of supplementary material on financial results: Yes

Holding of financial results briefing: Yes (Recorded video of briefing on business results

scheduled for distribution)

(Yen amounts are rounded down to millions, unless otherwise noted.)

1. Consolidated financial results for the fiscal year ended March 31, 2025 (from April 1, 2024 to March 31, 2025)
   1. Consolidated operating results (Percentages indicate year-on-year changes.)

      	Net sales		Operating profit		Ordinary profit		Profit attributable to owners of parent
      Fiscal year ended	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      March 31, 2025	78,723	5.5	6,183	17.6	6,364	2.6	4,088	(15.4)
      March 31, 2024	74,602	(0.1)	5,256	(11.7)	6,202	0.0	4,831	4.5

      Note: Comprehensive income	For the fiscal year ended March 31, 2025:	¥5,398 million	[(33.4)%]
      	For the fiscal year ended March 31, 2024:	¥8,104 million	[47.4%]

      	Basic earnings per share	Diluted earnings per share	Return on equity	Ratio of ordinary profit to total assets	Ratio of operating profit to net sales
      Fiscal year ended	Yen	Yen	%	%	%
      March 31, 2025	62.80	-	6.1	7.2	7.9
      March 31, 2024	72.74	-	7.4	7.2	7.0

      Reference: Share of profit (loss) of entities accounted for using equity method For the fiscal year ended March 31, 2025: ¥－million

      For the fiscal year ended March 31, 2024: ¥－million

      A two-for-one split of its common shares was conducted on January 1, 2025. As a result, net income per share stated above was

      calculated based on the assumption that the two-for-one stock split took place at the beginning of the fiscal year ended March 31, 2024.

   2. Consolidated financial position

      	Total assets	Net assets	Equity-to-asset ratio	Net assets per share
      As of	Millions of yen	Millions of yen	%	Yen
      March 31, 2025	88,911	66,505	74.8	1,037.20
      March 31, 2024	88,628	66,893	75.5	1,018.17

      Reference: Equity

      As of March 31, 2025: ¥66,505 million

      As of March 31, 2024: ¥66,893 million

      A two-for-one split of its common shares was conducted on January 1, 2025. As a result, net assets per share stated above was calculated based on the assumption that the two-for-one stock split took place at the beginning of the fiscal year ended March 31, 2024.

   3. Consolidated cash flows

   	Cash flows from operating activities	Cash flows from investing activities	Cash flows from financing activities	Cash and cash equivalents at end of period
   Fiscal year ended March 31, 2025 March 31, 2024	Millions of yen 3,347 6,482	Millions of yen (8,303) (1,305)	Millions of yen (1,465) (5,602)	Millions of yen 13,706 20,088

2. Cash dividends

   	Annual dividends per share					Total cash dividends (Total)	Payout ratio (Consolidated)	Ratio of dividends to net assets (Consolidated)
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Total
   	Yen	Yen	Yen	Yen	Yen	Millions of yen	%	%
   Fiscal year ended March 31, 2024	-	0.00	-	100.00	100.00	3,284	68.7	5.0
   Fiscal year ended March 31, 2025	-	0.00	-	50.00	50.00	3,206	79.6	4.9
   Fiscal year ending March 31, 2026 (Forecast)	-	0.00	-	50.00	50.00		78.2

   A two-for-one split of its common shares was conducted on January 1, 2025. Actual dividend amounts for the year ended March 31, 2024 have been stated on a basis prior to said stock split.

3. Forecasts for the fiscal year ending March 31, 2026 (from April 1, 2025 to March 31, 2026)

(Percentages indicate year-on-year changes.)

1. Significant changes in the scope of consolidation during the period: Yes Newly included: 1 company (RISO Technologies Corporation)

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

   1. Changes in accounting policies due to revisions to accounting standards and other regulations: Yes

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

   3. Changes in accounting estimates: None

   4. Restatement: None

3. Number of issued shares (common shares)

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

      As of March 31, 2025	72,000,000 shares
      As of March 31, 2024	72,000,000 shares

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

      As of March 31, 2025	7,879,016 shares
      As of March 31, 2024	6,300,796 shares

   3. Average number of shares outstanding during the period

A two-for-one split of its common shares was conducted on January 1, 2025. As a result, number of issued share stated above was calculated based on the assumption that the two-for-one stock split took place at the beginning of the fiscal year ended March 31, 2024.

1. Non-consolidated operating results (Percentages indicate year-on-year changes.)

   	Net sales		Operating profit		Ordinary profit		Profit
   Fiscal year ended	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
   March 31, 2025	58,989	3.6	4,427	18.9	6,256	2.6	5,014	(1.9)
   March 31, 2024	56,956	(4.7)	3,724	(21.0)	6,095	(3.1)	5,110	4.4

   	Basic earnings per share	Diluted earnings per share
   Fiscal year ended	Yen	Yen
   March 31, 2025	77.04	-
   March 31, 2024	76.93	-

   A two-for-one split of its common shares was conducted on January 1, 2025. As a result, number of net income per share stated above was calculated based on the assumption that the two-for-one stock split took place at the beginning of the fiscal year ended March 31, 2024.

2. Non-consolidated financial position

Reference: Equity

As of March 31, 2025: ¥57,899 million

As of March 31, 2024: ¥58,166 million

A two-for-one split of its common shares was conducted on January 1, 2025. As a result, number of net assets per share stated above was calculated based on the assumption that the two-for-one stock split took place at the beginning of the fiscal year ended March 31, 2024.

• Review of the attached consolidated quarterly financial statements by a certified public accountant or audit firm: None

• Proper use of the forecasts, and other special matters

The forward-looking statements, including forecasts, contained in these materials are based on information currently available to the Company. These statements do not purport that the Company pledges to achieve such performance. Actual business may differ substantially from the forecasts due to various factors in the future.

1. Overview of Operating Results 2

   1. Overview of Operating Results for the Fiscal Year under Review 2

   2. Overview of financial position for the Fiscal Year under Review 3

   3. Overview of cash flows for the Fiscal Year under Review 3

   4. Business outlook for the next fiscal year 3

   5. Basic Policy for Earning Distribution and Current and Next Fiscal Year Dividends 4

   6. Explanation on research and development activities 4

2. Management Policies 4

   1. Basic Managerial Policies and Medium to Long-Term Business Strategy 4

   2. Issues to Address 5

3. Basic policy on the selection of accounting standards 5

4. Consolidated Financial Statements 6

   1. Consolidated balance sheets 6

   2. Consolidated statements of income and comprehensive income 8

      (Consolidated statements of income) 8

      (Consolidated statements of comprehensive income) 9

   3. Consolidated statements of changes in net assets 10

   4. Consolidated statements of cash flows 12

   5. Notes on consolidated financial statements 13

(Notes on premise of going concern) 13

(Notes on changes in accounting policies) 13

(Notes on segment information) 13

(Notes on per-share information) 15

(Notes on significant subsequent events) 15

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