Financial Results for the Six Months Ended September 30, 2025

October 31, 2025

Company name: SHIMA SEIKI MFG.,LTD. Listing: Tokyo Stock Exchange Securities code: 6222

URL: https://www.shimaseiki.co.jp/

Representative: Mitsuhiro Shima President and Representative Director

Inquiries: Shosaku Kitagawa Director, Managing Executive Officer General Manager of the

Corporate Planning Division

Telephone: +81-73-471-0511

Scheduled date to file semi-annual securities report: November 14, 2025 Scheduled date to commence dividend payments: December 2, 2025 Preparation of supplementary material on financial results: Yes

Holding of financial results briefing: Yes

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

1. Consolidated financial results for the six months ended September 30, 2025 (from April 1, 2025 to September 30, 2025)
   1. Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.)

      	Net sales		Operating profit		Ordinary profit		Profit attributable to owners of parent
      Six months ended September 30, 2025 September 30, 2024	Millions of yen 18,092 14,771	% 22.5 (22.9)	Millions of yen (79) (1,938)	% - -	Millions of yen 780 (2,035)	% - -	Millions of yen 672 (2,124)	% - -

      Note: Comprehensive income	For the six months ended September 30, 2025:	¥	2,291 million [	-%]
      	For the six months ended September 30, 2024:	¥	(3,996) million [	-%]

      	Basic earnings per share	Diluted earnings per share
      Six months ended	Yen	Yen
      September 30, 2025	19.70	19.70
      September 30, 2024	(61.56)	-

   2. Consolidated financial position

   	Total assets	Net assets	Equity-to-asset ratio
   As of September 30, 2025 March 31, 2025	Millions of yen 104,036 99,405	Millions of yen 78,923 77,740	% 75.8 78.2

   Reference: Equity

   As of September 30, 2025:	¥	78,880 million
   As of March 31, 2025:	¥	77,701 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	-	5.00	-	5.00	10.00
   Fiscal year ending March 31, 2026	-	10.00
   Fiscal year ending March 31, 2026 (Forecast)			-	10.00	20.00

   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.)

1. Adoption of accounting treatment specific to the preparation of semi-annual consolidated financial statements: Yes

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: None

   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 September 30, 2025	35,800,000 shares
      As of March 31, 2025	35,800,000 shares

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

      As of September 30, 2025	2,281,764 shares
      As of March 31, 2025	1,281,734 shares

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

• 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 (Cautions concerning the use of earnings forecasts)

Forward-looking statements provided in this document, including earnings forecasts, are based on the information currently available to the Company and certain assumptions considered reasonable.Actual business and other results may differ materially from the forecasts depending on various factors.

Semi-annual Consolidated Financial Statements and Primary Notes

1. Semi-annual Consolidated Balance Sheet

   (Millions of yen)

   As of March 31, 2025

   As of September 30, 2025

   Assets

   Current assets
   Cash and deposits	14,129	18,796
   Notes and accounts receivable - trade	35,341	36,008
   Merchandise and finished goods	12,428	10,770
   Work in process	858	856
   Raw materials and supplies	11,695	11,596
   Other	1,364	1,508
   Allowance for doubtful accounts	(1,612)	(1,737)
   Total current assets	74,205	77,798
   Non-current assets
   Property, plant and equipment
   Buildings and structures, net	5,709	5,519
   Land	6,397	6,399
   Other, net	2,078	2,200
   Total property, plant and equipment	14,186	14,120
   Intangible assets	78	102
   Investments and other assets
   Investment securities	6,115	7,150
   Distressed receivables	11,335	10,966
   Retirement benefit asset	1,225	1,215
   Deferred tax assets	303	316
   Other	1,425	1,408
   Allowance for doubtful accounts	(9,468)	(9,043)
   Total investments and other assets	10,936	12,014
   Total non-current assets	25,200	26,237
   Total assets	99,405	104,036

   (Millions of yen)

   As of March 31, 2025

   As of September 30, 2025

   Liabilities

   Current liabilities

   Accounts payable - trade	1,475	1,481
   Electronically recorded obligations - operating	587	497
   Short-term borrowings	8,800	13,600
   Lease liabilities	511	409
   Income taxes payable	206	277
   Contract liabilities	1,536	1,798
   Provision for bonuses	1,135	474
   Provision for product warranties	292	176
   Provision for loss on guarantees	38	33
   Other	3,047	2,358
   Total current liabilities	17,632	21,108
   Non-current liabilities
   Long-term accounts payable - other	44	44
   Lease liabilities	670	530
   Deferred tax liabilities	1,081	1,235
   Retirement benefit liability	2,016	1,973
   Other	220	219
   Total non-current liabilities	4,032	4,004
   Total liabilities	21,665	25,112
   Net assets
   Shareholders' equity
   Share capital	14,859	14,859
   Capital surplus	23,420	23,420
   Retained earnings	31,615	32,114
   Treasury shares	(3,912)	(4,849)
   Total shareholders' equity	65,983	65,545
   Accumulated other comprehensive income
   Valuation difference on available-for-sale securities	2,542	3,414
   Revaluation reserve for land	33	33
   Foreign currency translation adjustment	9,781	10,487
   Remeasurements of defined benefit plans	(638)	(599)
   Total accumulated other comprehensive income	11,718	13,335
   Share acquisition rights	13	14
   Non-controlling interests	25	28
   Total net assets	77,740	78,923
   Total liabilities and net assets	99,405	104,036

2. Semi-annual Consolidated Statements of Income and Comprehensive Income

Semi-annual Consolidated Statement of Comprehensive Income

(Millions of yen)

For the six months ended September 30, 2024

For the six months ended September 30, 2025

Profit (loss) (2,123) 674

Other comprehensive income

Foreign currency translation adjustment (1,817) 706

Comprehensive income attributable to owners of parent

(3,997)

2,289

Total other comprehensive income

(1,872)

1,617

Comprehensive income attributable to

Comprehensive income (3,996) 2,291

Remeasurements of defined benefit plans, net of tax 54 38

Comprehensive income attributable to non-controlling

interests 1 2