(Summary)Consolidated Financial Report for the Fiscal Year Ended March 31, 2026

May 13, 2026

Company name: UBE Corporation Representative: Yuki Nishida,

President and Representative Director Security code: 4208 (shares listed on Prime Section of

Tokyo Stock Exchange)

URL: https://www.ube.com

Contact: Shuko Horie, General Manager of Corporate Communications Dept.

Tel: +81-3-5419-6110

(Amounts rounded to the nearest million yen)

(From April 1, 2025 to March 31, 2026)

1. Consolidated Operating Results (% indicates the rate of increase / decrease to the same period of previous year)

   	Net sales		Operating profit		Ordinary profit		Profit attributable to owners of parent
   April 2025 - March 2026	462,343	(5.0)%	18,941	5.0%	37,506	67.7%	23,872	-
   April 2024 - March 2025	486,802	4.0%	18,042	(19.7)%	22,369	(38.4)%	(4,816)	-

   (Note) Comprehensive Income:	From April 1, 2025 to March 31, 2026:	54,350 Million Yen	-
   	From April 1, 2024 to March 31, 2025:	(6,337) Million Yen	-

   	Net income per share (Yen)	Diluted net income per share (Yen)	Return on equity (%)	Ordinary profit to total assets (%)	Operating profit to net sales (%)
   April 2025 - March 2026	245.76	245.73	5.7	4.1	4.1
   April 2024 - March 2025	(49.60)	-	(1.2)	2.7	3.7

   (Reference) Share of profit of entities From April 1, 2025 to March 31, 2026: 15,448 Million Yen accounted for using equity method: From April 1, 2024 to March 31, 2025: 7,641 Million Yen

   (Note) The Company Group determined the provisional accounting treatment related to the business combination of a material-recycled plastic manufacturer in the consolidated financial statements for the fiscal year ended March 2026. The finalized accounting treatment is being applied in each reported figure for the fiscal year ended March 2025.

2. Consolidated Financial Position

(Reference) Shareholders' equity: As of March 31, 2026: 437,200 Million Yen

As of March 31, 2025: 395,078 Million Yen [Shareholders' equity = Net assets - Share acquisition rights - Non-controlling interests]

(Note) The Company Group determined the provisional accounting treatment related to the business combination of a material-

recycled plastic manufacturer in the consolidated financial statements for the fiscal year ended March 2026. The finalized accounting treatment is being applied in each reported figure for the fiscal year ended March 2025.

(Note) We are currently reviewing our dividend policy, including the DOE level, with a view to improving capital efficiency and enhancing shareholder returns.

Accordingly, the forecast for the annual dividend for the fiscal year ending March 31, 2027 has not yet been determined. We plan to announce the forecast on May 20, 2026, and explain it at the Management Overview Briefing to be held on the same day.

1. Forecast of Consolidated Financial Results for the Fiscal Year Ending March 31, 2027

   (From April 1, 2026 to March 31, 2027)

   (% indicates the rate of increase / decrease to the same period of previous year)

   	Net sales		Operating profit		Ordinary profit		Profit attributable to owners of parent		Net income per share(Yen)
   April 2026 - September 2026	235,000	10.5%	5,500	(34.8)%	14,000	(13.0)%	9,500	(14.3)%	97.79
   April 2026 - March 2027	485,000	4.9%	23,500	24.1%	37,500	(0.0)%	24,500	2.6%	252.20

   (Note) The Company Group determined the provisional accounting treatment related to the business combinations of a

   material-recycled plastic manufacturer and a urethane systems business company in the consolidated financial statements for the fiscal year ended March 2026.

   The year-on-year changes for the first half of the fiscal year ending March 2027 reflect the finalized provisional accounting treatment.

   (Notes)

   1. Changes in significant subsidiaries during the fiscal year ended March 31, 2026: Yes Newly included: 11 companies

      Company names: UBE URETHANES USA LLC (former company name: URETHANE SYSTEMS USA LLC) and 10 other companies

   2. Changes in accounting policies applied, changes in accounting estimates and retrospective restatement Changes in accounting policies applied due to revisions of accounting standards: No

      Changes in accounting policies other than the above: No Changes in accounting estimates: No

      Retrospective restatement: No

   3. Number of shares outstanding (common stock)

(Reference) Overview of Non-Consolidated Financial Results

(Amounts rounded down to the nearest million yen)

1. Non-Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (From April 1, 2025 to March 31, 2026)

1. Non-Consolidated Operating Results (% indicates the rate of increase / decrease to the same period of previous year)

   	Net sales		Operating profit		Ordinary profit		Net income
   April 2025 - March 2026	154,778	(4.5)%	3,061	203.4%	25,196	12.3%	22,201	127.7%
   April 2024 - March 2025	162,092	(1.2)%	1,009	(86.9)%	22,435	9.6%	9,748	(40.9)%

   	Net income per share (Yen)	Diluted net income per share (Yen)
   April 2025 - March 2026	228.56	228.53
   April 2024 - March 2025	100.40	100.36

2. Non-Consolidated Financial Position

(Reference) Shareholders' equity: As of March 31, 2026: 216,272 Million Yen

As of March 31, 2025: 202,895 Million Yen [Shareholders' equity = Net assets - Share acquisition rights]

(Information regarding audit procedures)

The financial information contained in this report is not subject to audit by certified public accountants or audit corporations.

(Cautionary statement on forward-looking statements)

The description about the future in this document and the supplementary material, including the forecast of financial results, is based on certain assumptions that the Company Group considered reasonable as of the published date of this release and is not intended as a guarantee that the Company Group will achieve these targets. In addition, the actual results may differ materially from those projected herein depending on various factors.

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