Financial Results (Full Year of FY2025）

Member of the Financial Accounting Standards Foundation

February 16, 2026

Company name: Toyo Tanso Co., Ltd.

Listing: Tokyo Stock Exchange

Securities code: 5310

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

Representative: Naotaka Kondo, Representative Director, Chairman & President, CEO

Inquiries: Masaki Kuno, General Manager, Finance and Accounting Department, General Administration Division

Telephone: 81-50-3097-4950 (from overseas)

Scheduled date of annual general meeting of shareholders: March 27, 2026 Scheduled date to commence dividend payments: March 30, 2026 Scheduled date to file annual securities report: March 25, 2026 Preparation of supplementary material on financial results: Yes

Holding of financial results briefing: Yes

(for securities analysts and institutional investors)

1. Consolidated financial results for the fiscal year ended December 31, 2025

   (From January 1, 2025 to December 31, 2025)

   1. Consolidated operating results (Millions of yen, rounded down) (Percentages indicate year-on-year changes.)

      Net sales Operating profit Ordinary profit Profit attributable to

      	%		%		%		%
      Fiscal year ended 46,189	(13.0)	6,759	(44.8)	8,091	(40.0)	5,464	(45.1)
      Fiscal year ended 53,093	7.8	12,238	31.8	13,480	32.4	9,960	32.7
      Note: Comprehensive income For the fiscal year ended December 31, 2025: 6,389 million yen [-46.7%] For the fiscal year ended December 31, 2024: 11,989 million yen [36.3%] Basic earnings Diluted earnings Return on equity Ratio of ordinary Ratio of operating
      per share		per share	profit to total assets			profit to net sales
      yen		yen	% %			%
      Fiscal year ended 260.58		-	5.7 7.0			14.6
      Fiscal year ended 474.95		-	11.2 12.9			23.1

      owners of parent

      December 31, 2025

      December 31, 2024

      December 31, 2025

      December 31, 2024

      Reference: Share of profit (loss) of entities accounted for using equity method For the fiscal year ended December 31, 2025: 416 million yen For the fiscal year ended December 31, 2024: 440 million yen

   2. Consolidated financial position (Millions of yen, rounded down)

      	Total assets	Net assets	Equity-to-asset ratio	Net assets per share
      			%	yen
      As of December 31, 2025	117,916	97,551	82.7	4,648.59
      As of December 31, 2024	113,190	94,205	83.2	4,489.13

      Reference: Equity As of December 31, 2025: 97,491 million yen

      As of December 31, 2024: 94,147 million yen

   3. Consolidated cash flows (Millions of yen, rounded down)

      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 6,065	(11,314)	2,398	12,069
      Fiscal year ended 9,489	(6,312)	(2,563)	14,652

      December 31, 2025

      December 31, 2024

2. Cash dividends

   (Millions of yen, rounded down)

   Dividends per share (yen) Total cash

   Ratio of

   First

   Second

   Third

   Fiscal

   Total

   dividends

   Payout ratio

   dividends to

   quarter-end quarter-end quarter-end

   year-end

   (Total)

   (Consolidated)

   net assets

   (Consolidated)

   yen	yen	yen	yen	yen		%	%
   -	0.00	-	145.00	145.00	3,040	30.5	3.4

   Fiscal year ended December 31, 2024

   Fiscal year ended December 31, 2025	-	0.00	-	145.00	145.00	3,040	55.6	3.2
   Fiscal year ending December 31, 2026 (Forecast)	-	0.00	-	145.00	145.00		60.8

3. Consolidated results forecast for the fiscal year ending December 31, 2026

(From January 1, 2026 to December 31, 2026)

(Millions of yen, rounded down) (Percentages indicate year-on-year changes.)

Net sales Operating profit Ordinary profit

Profit attributable to owners of parent

Profit attributable to owners of parent

per share

1. Significant changes in the scope of consolidation during the period: Yes Newly included: 1 company (Shanghai Toyo Tanso Trading Co., Ltd.) Excluded: company(ies)

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

      (Note) For details, please refer to "Notes on changes in accounting policies" on page 14 of the Attached Documents

3. 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 20,992,588 shares

      As of December 31, 2024 20,992,588 shares

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

      As of December 31, 2025 20,372 shares

      As of December 31, 2024 20,277 shares

   3. Average number of shares outstanding during the period Fiscal year ended December 31, 2025 20,972,256 shares

Fiscal year ended December 31, 2024 20,972,367 shares

(From January 1, 2025 to December 31, 2025)

(1) Non-consolidated operating results (Millions of yen, rounded down) (Percentages indicate year-on-year changes.)

December 31, 2025

December 31, 2024

Basic earnings per share Diluted earnings per share

yen yen

Fiscal year ended

December 31, 2025

245.93

-

Fiscal year ended

426.54 -

December 31, 2024

• Financial results reports are exempt from audit conducted by certified public accountants or an audit firm.

• Proper use of earnings forecasts, and other special matters

(We urge you to be cautious in relying on forward-looking statements.)

Forward-looking statements such as the earnings forecasts in this material are based on currently available information and certain assumptions deemed rational, and are not intended as a guarantee that these forecasts will be achieved. Accordingly, actual results may differ significantly from these forecasts due to various factors. For more information on the preconditions of the forecasts and on precautionary notes concerning the usage of these forecasts, please refer to "(4) Forecasts" under "1. Overview of Business Results" on page 3 of the Attached Documents.

(How to acquire supplementary materials for financial summaries and information disclosed at our financial results briefing)

We are scheduled to hold a financial results briefing for securities analysts and institutional investors on February 24, 2026. The materials distributed at the briefing are scheduled to be disclosed on TDnet and our website on that same day.

• Attached Documents

1. Overview of Business Results 2

   1. Overview of Business Results in the Fiscal Year Ended December 31, 2025 2

   2. Overview of Financial Position in the Fiscal Year Ended December 31, 2025 3

   3. Overview of Cash Flows in the Fiscal Year Ended December 31, 2025 3

   4. Forecasts 3

   5. Basic Policy for Profit Allocation and Dividends for the Fiscal Year Ended December 31,

      2025 and the Fiscal Year Ending December 31, 2026 4

2. Basic Approach to Selection of Accounting Standards 4

3. Consolidated Financial Statements and Notes 5

   1. Consolidated Balance Sheets 5

   2. Consolidated Statement of Income and Consolidated Statement of Comprehensive Income 7

   3. Consolidated Statement of Changes in Equity 9

   4. Consolidated Statement of Cash Flows 11

   5. Notes to the Consolidated Financial Statements 12

      (Notes regarding the premise of a going concern) 12

      (Significant items that form the basis of preparations for consolidated financial statements) 12

      (Notes on changes in accounting policies) 14

      (Notes on changes in presentation) 15

      (Notes on consolidated statement of income) 15

      (Notes on segment information, etc.) 16

      (Per share information) 19

      (Significant subsequent events) 19

4. Others 20

   1. Orders and Sales by Product Category 20

   2. Overview 21

1