FY2025 Q2 Financial Results

Financial Results for the Second Quarter (Interim Period) Ended September 30, 2025 [According to IFRS] (Consolidated)

November 11, 2025

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 for submitting financial statements November 12, 2025 Supplementary materials available on financial results: Yes

Scheduled Date of Dividend Distribution

December 1, 2025

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

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

1. Consolidated Business Performance for the Second Quarter (Interim Period) Ended September 30, 2025 (from April 1, 2025 to September 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
      Six months ended	¥million	%	¥million	%	¥million	%	¥million	%	¥million	%	¥million	%
      September 30, 2025	540,125	10.9	22,627	(36.6)	14,537	(44.2)	9,949	(48.0)	7,369	(55.9)	12,919	(29.0)
      September 30, 2024	487,101	12.0	35,700	176.7	26,033	157.2	19,127	224.5	16,706	267.3	18,206	(33.0)

      	Basic earnings per share	Diluted earnings per share
      Six months ended	¥	¥
      September 30, 2025	40.70	-
      September 30, 2024	86.58	-

      (Note) UACJ Corporation (the "Company") conducted a four-for-one stock split of its common shares, effective October 1, 2025. The basic earnings per share was calculated assuming that the stock split occurred at the beginning of the previous fiscal year.

   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: September 30, 2025 March 31, 2025	¥million 1,005,528 970,006	¥million 328,719 319,588	¥million 297,576 290,622	% 29.6 30.0

2. Dividends

(Note)

1. Changes in dividend forecast during the quarter under review: Yes

2. The Company conducted the four-for-one stock split of its common shares, effective October 1, 2025. Accordingly, the annual dividend forecast is not stated because a simple total cannot be calculated. Furthermore, without consideration of the stock split, the year-end dividend per share for the fiscal year ending March 31, 2026 (forecasts) would be 88.00 yen,

   and the total annual dividend would be 168.00 yen.

3. For details, please refer to "UACJ Revises Consolidated Earnings Forecasts and Dividend Forecasts (Increase)" announced today (November 11, 2025).

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)

1. (Note) Changes in consolidated business performance forecasts during the quarter under review: Yes

2. The Company conducted the four-for-one stock split of its common shares, effective October 1, 2025. The basic earnings per share was calculated assuming that the stock split occurred at the beginning of the current fiscal year.

3. For details, please refer to "UACJ Revises Consolidated Earnings Forecasts and Dividend Forecasts (Increase)" announced today (November 11, 2025).

   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 September 30, 2025	185,312,772 shares	As of March 31, 2025	185,312,772 shares
         As of September 30, 2025	4,243,016 shares	As of March 31, 2025	4,278,320 shares
         For the Six months ended September 30, 2025	181,051,997 shares	For the Six months ended September 30, 2024	192,956,589 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)

(Note) The Company conducted the four-for-one stock split of its common shares, effective October 1, 2025. The numbers of shares outstanding (common stock) were calculated assuming that the stock split occurred at the beginning of the previous fiscal year.

*These financial results are outside the scope of auditing by certified public accountants or accounting auditors.

*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 were 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 Interim Consolidated Financial Statements and Main Notes……………………………………… 3

     1. Condensed Interim Consolidated Statements of Financial Position………………………………………… 3

        5

     2. Condensed Interim Consolidated Statements of Income and Condensed Interim Comprehensive Income………………………………………………………………………………………………………………

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

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

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

(Notes in the Event of Significant Changes in the Amount of Shareholders' Equity) ………………………… 9

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

(Subsequent Events) 10

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1. Overview of Business Performance

For an overview of business performance, please refer to "Supplementary Materials for FY2025 Q2 Financial Results" announced today (November 11, 2025) on the TDnet.

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