FY2025 Q1 Financial Results

Financial Results for the First Quarter Ended June 30, 2025 [According to IFRS] (Consolidated)

Name of Listed Company UACJ Corporation Stock Exchange Listings Tokyo

Code Number 5741 URL https://www.uacj.co.jp/english/ Representative (Title) Representative Director, President

(Name) Shinji Tanaka

Contact Person (Title) General Manager, Accounting Department, Finance and Accounting Division (Name) Tomohiro Nagata Phone +81-3-6202-2600

Scheduled Date of Dividend Distribution －

Supplementary materials available on financial results: Yes

Financial results briefing: Yes (For institutional investors and securities analysts)

August 6, 2025

Note: Figures have been rounded to the nearest million yen.

1. Consolidated Business Performance for the First Quarter Ended June 30, 2025 (from April 1, 2025 to June 30, 2025)

   1. Consolidated business performance (cumulative) (% indicates year-on-year change)

      	Revenue		Operating income		Profit before tax		Profit		Profit attributable to owners of parent		Total comprehensive income
      Three months ended	¥million	%	¥million	%	¥million	%	¥million	%	¥million	%	¥million	%
      June 30, 2025	261,959	5.8	8,491	(61.2)	3,690	(82.3)	2,136	(86.8)	1,312	(91.1)	(3,877)	-
      June 30, 2024	247,568	17.3	21,886	167.7	20,819	175.4	16,185	321.3	14,662	401.0	31,266	65.2

      	Basic earnings per share	Diluted earnings per share
      Three months ended	¥	¥
      June 30, 2025	28.98	-
      June 30, 2024	304.08	-

   2. Consolidated financial position

      	Total assets	Total equity	Equity attributable to owners of parent	Ratio of equity attributable to owners of parent to total assets
      As of:	¥million	¥million	¥million	%
      June 30, 2025	990,533	312,018	283,276	28.6
      March 31, 2025	970,006	319,588	290,622	30.0

2. Dividends

   	Annual dividends
   	1st quarter	2nd quarter	3rd quarter	Year-end	Total
   Year ended/ending: March 31, 2025 March 31, 2026	¥ - -	¥ 70.00	¥ -	¥ 80.00	¥ 150.00
   March 31, 2026 (Forecasts)		80.00	-	20.00	-

   (Note) Changes in dividend forecast during the quarter under review: Yes

   As stated in the "Notice Regarding Stock Split, Partial Amendment to the Articles of Incorporation in connection with the Stock Split, and Revision of Dividend Forecast" dated today (August 6, 2025), UACJ Corporation (the "Company"), at the Board of Directors meeting held on August 6, 2025, resolved to conduct a four-for-one stock split of its common shares, with a record date of September 30, 2025, and an effective date of October 1, 2025. The year-end dividend per share for the fiscal year ending March 31, 2026 (forecasts) above is stated as the amount after consideration of the stock split. The total annual dividend per share for the fiscal year ending March 31, 2026 (forecasts) is not stated because a simple sum of the second quarter-end dividend and the year-end dividend cannot be calculated due to the implementation of the stock split. Furthermore, without consideration of the stock split, the year-end dividend per share for the fiscal year ending March 31, 2026 (forecasts) would be 80.00 yen, and the total annual dividend would be 160.00 yen. This revision is due to a stock split, and there is no substantive change to the previously announced year-end dividend forecast per share.

3. Forecast for Consolidated Business Performance in the Term Ending March 31, 2026 (from April 1, 2025 to March 31, 2026)

   (% indicates year-on-year change)

   	Revenue		Operating income		Profit attributable to owners of parent		Basic earnings per share
   Full year	¥million 1,040,000	% 4.1	¥million 45,000	% (21.5)	¥million 20,000	% (28.5)	¥ 110.48

   (Note) Changes in consolidated business performance forecasts during the quarter under review: None

   The basic earnings per share above was calculated assuming that the stock split stated in the "Notice Regarding Stock Split, Partial Amendment to the Articles of Incorporation in connection with the Stock Split, and Revision of Dividend Forecast" dated today (August 6, 2025) occurred at the beginning of the fiscal year ending March 31, 2026. Furthermore, if said stock split is not reflected, the basic earnings per share in the consolidated financial forecast for the fiscal year ending March 31, 2026, would be 441.91 yen.

   Notes

   1. Significant changes in the scope of consolidation during the period: None

   2. Changes in accounting policies, changes in estimates

      1. Changes in accounting policies required by IFRS: None

      2. Changes in accounting policies other than a. above: None

      3. Changes in accounting estimates: None

         As of June 30, 2025	46,328,193 shares	As of March 31, 2025	46,328,193 shares
         As of June 30, 2025	1,069,835 shares	As of March 31, 2025	1,069,580 shares
         For the three months ended June 30, 2025	45,258,446 shares	For the three months ended June 30, 2024	48,218,790 shares

   3. Number of shares outstanding (common stock)

      1. Number of shares issued at the end of the period (including treasury stock)

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

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

*Review of the attached quarterly consolidated financial statements by certified public accountants or accounting auditors: None

*Explanations pertaining to appropriate use of information concerning future forecasts

The operating results forecasts and certain other statements contained in this document are forward-looking statements that are rationally determined based on information available to the UACJ Group at the time the results were announced. Actual performance may differ substantially from these projections due to fluctuations in the economy or a variety of other known and unknown factors.

• List of attachments

  1. Overview of Business Performance 2

  2. Condensed Quarterly Consolidated Financial Statements and Main Notes……………………………………… 3

     1. Condensed Quarterly Consolidated Statements of Financial Position 3

     2. Condensed Quarterly Consolidated Statements of Income and Condensed Comprehensive Income…… 5

     3. Condensed Quarterly Consolidated Statement of Changes in Equity………………………………………… 7

     4. Notes to the Condensed Quarterly Consolidated Financial Statements……………………………………… 9

(Notes on the Assumption of a Going Concern) ………………………………………………………………… 9

(Notes on the Condensed Quarterly Consolidated Statements of Cash Flows) ……………………………… 9

(Segment Information) ……………………………………………………………………………………………… 9

(Subsequent Events) 10

1. Overview of Business Performance

   For an overview of business performance, please refer to "Supplementary Materials for FY2025 Q1 Financial Results" announced today (August 6, 2025) on the TDnet.

2. Condensed Quarterly Consolidated Financial Statements and Main Notes

   1. Condensed Quarterly Consolidated Statements of Financial Position

(Millions of yen)

Previous fiscal year (as of March 31, 2025)

Current fiscal year (as of June 30, 2025)

Assets

Current assets