Interim report
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Note: This document has been translated from a part of the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail. [Summary] Consolidated Financial Results For the First Quarter of the Fiscal Year Ending March 31, 2027 (Based on Japanese GAAP) August 4, 2026 Company name: Umios Corporation Stock exchange listing: Tokyo Stock Exchange, Prime Market Securities code: 1333 URL https://www.umios.com/en Representative: Title: Representative Director, President Name: Daisuke Yasuda Inquiries: Yasuhiro Kondo Acting General Manager of Corporate Planning Department Phone: +81 (0)3 6833 0696 Scheduled date for Commencement of Dividend Payments: - Preparation of Explanatory Materials for Financial Results: Yes Information Meetings Arranged Related to Financial Results: Yes (for analysts and institutional investors) (Yen amounts are rounded down to millions, unless otherwise noted.) 1. Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 31, 2027 (April 1, 2026 – June 30, 2026) (1) Consolidated Result of Operations (cumulative) (% figures denote year-on-year changes) Net Sales Operating Income Ordinary Income Profit Attributable to Owners of Parent Millions of yen % Millions of yen % Millions of yen % Millions of yen % 1st Quarter of the Fiscal Year Ending March 31, 2027 277,595 5.3 6,656 (29.4) 6,422 (31.3) 3,424 (47.3) 1st Quarter of the Fiscal Year Ended March 31, 2026 263,597 2.6 9,428 23.1 9,343 (5.3) 6,499 (0.6) (Note) Comprehensive Income: 1st Quarter of the Fiscal Year Ending March 31, 2027 ¥4,928 million [84.1%] 1st Quarter of the Fiscal Year Ended March 31, 2026 ¥2,677 million [(81.8)%]
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Basic Earnings per Share Diluted Earnings per Share Yen Yen 1st Quarter of the Fiscal Year Ending March 31, 2027 22.72 - 1st Quarter of the Fiscal Year Ended March 31, 2026 43.01 - (Note) The Company conducted a share split at a ratio of 3 shares for every 1 common share on January 1, 2026. Accordingly, the basic earnings per share has been calculated assuming that the share split was conducted at the beginning of the fiscal year ended March 31, 2026. (2) Consolidated Financial Position Total Assets Net Assets Equity-to-Asset Ratio As of Millions of yen Millions of yen % June 30, 2026 774,975 288,979 31.7 March 31, 2026 751,702 291,487 32.9 (Reference) Owner’s Equity: As of June 30, 2026 ¥245,724 million, As of March 31, 2026 ¥247,236 million 2. Dividends Annual Dividends per Share 1st Quarter 2nd Quarter 3rd Quarter Year-end To tal Yen Yen Yen Yen Yen Fiscal Year Ended March 31, 2026 - 50.00 - 28.00 - Fiscal Year Ending March 31, 2027 - Fiscal Year Ending March 31, 2027 (forecast) 22.00 - 23.00 45.00 (Notes) 1. Revisions of dividend forecast in the current quarter : yes / no 2. The Company conducted a share split at a ratio of 3 shares for every 1 common share on January 1, 2026. Accordingly, the year-end dividend per share for the fiscal year ended March 31, 2026 and the dividend per share forecast for the fiscal year ending March 31, 2027 are stated with consideration of the impact of this share split. The annual dividend for the fiscal year ended March 31, 2026 is not displayed because a simple total cannot be calculated due to the implementation of the share split. If the impact of the share split is considered, the annual dividends per share for the fiscal year ended March 31, 2026 would be ¥44.67 (with an interim dividend of ¥16.67 and a year-end dividend of ¥28). 3. Forecast for the Fiscal Year Ending March 31, 2027 (April 1, 2026 – March 31, 2027) (% figures denote year-on-year changes) Net Sales Operating Income Ordinary Income Profit Attributable to Owners of Parent Basic Earnings per Share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Full Year 1,110,000 0.4 32,000 2.6 30,000 (4.0) 15,000 (32.4) 99.22 (Note) Revisions of forecast in the current quarter : yes / no
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* Notes (1) Significant changes in the scope of consolidation during the period : yes / no (2) Application of concise accounts procedures specific to the preparation of quarterly consolidated financial statements : yes / no (3) Changes in accounting policies, changes in accounting estimates, and restatements (i) Changes in accounting policies due to revisions to accounting standards and other regulations : yes / no (ii) Changes in accounting policies due to other reasons : yes / no (iii) Changes in accounting estimates : yes / no (iv) Restatements : yes / no (4) Number of issued shares (common shares) (i) Total number of issued shares at the end of the period (including treasury shares) As of June 30, 2026 151,736,511 shares As of March 31, 2026 151,736,511 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 1,883,417 shares As of March 31, 2026 553,212 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) 1st Quarter of the Fiscal Year Ending March 31, 2027 150,737,422 shares 1st Quarter of the Fiscal Year Ended March 31, 2026 151,121,953 shares (Notes) 1. The Company conducted a share split at a ratio of 3 shares for every 1 common share on January 1, 2026. Accordingly, the number of shares has been calculated assuming that the share split was conducted at the beginning of the fiscal year ended March 31, 2026. 2. The Company has implemented the “Stock Benefit Trust (BBT = Board Benefit Trust),” a performance-based stock compensation plan for Directors, etc., and the “Stock Benefit Trust (J-ESOP),” a stock benefit plan for employees. The number of treasury shares at the end of the period includes the Company’s shares held by the BBT and J-ESOP (1,750,428 shares as of June 30, 2026, and 420,428 shares as of March 31, 2026). The Company’s shares held by the trust are included in the treasury shares, which are deducted from the average number of shares during the period (866,140 shares for the 1st Quarter of the Fiscal Year Ending March 31, 2027 and 485,377 shares for the 1st Quarter of the Fiscal Year Ended March 31, 2026). * Review of quarterly consolidated financial statements by certified public accountants or an audit firm: Yes (optional) * Explanation of the appropriate use of business forecasts and other remarks (Cautions related to Forward-looking statement, etc.) Business forecasts contained in this report are based on information available to the Company and on a certain assumption the Company considers reasonable on the date of this report’s announcement, and it does not constitute the Company’s intention to promise the accomplishment of the forecasts. Due to unforeseen circumstances, however, actual results may differ significantly from such forecasts due to various risks and uncertainties which include, but are not limited to, global economic environment, intensified sales competition, fluctuations in exchange rate and interest rate, etc.
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Quarterly consolidated financial statements (1) Quarterly consolidated balance sheets (Millions of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 54,141 48,316 Notes and accounts receivable - trade, and contract assets 143,722 146,109 Inventories 244,733 266,928 Other 15,480 18,648 Allowance for doubtful accounts (609) (703) Total current assets 457,468 479,299 Non-current assets Property, plant and equipment Land 40,370 39,016 Other, net 131,561 132,193 Total property, plant and equipment 171,932 171,209 Intangible assets Goodwill 7,622 7,131 Other 25,658 25,995 Total intangible assets 33,280 33,126 Investments and other assets Investments and other assets 90,263 92,723 Allowance for doubtful accounts (1,241) (1,383) Total investments and other assets 89,021 91,339 Total non-current assets 294,234 295,676 Total assets 751,702 774,975
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(Millions of yen) As of March 31, 2026 As of June 30, 2026 Liabilities Current liabilities Notes and accounts payable - trade 54,078 54,950 Short-term borrowings 137,386 159,596 Commercial papers 29,000 30,000 Provisions 2,921 2,744 Other 57,909 55,988 Total current liabilities 281,295 303,280 Non-current liabilities Bonds payable 51,000 51,000 Long-term borrowings 89,494 91,716 Retirement benefit liabilities 20,990 20,938 Provisions 689 1,024 Other 16,746 18,037 Total non-current liabilities 178,920 182,716 Total liabilities 460,215 485,996 Net assets Shareholders’ equity Share capital 20,000 20,000 Capital surplus 26,095 26,098 Retained earnings 157,947 157,137 Treasury shares (478) (2,170) Total shareholders’ equity 203,564 201,065 Accumulated other comprehensive income Valuation difference on available-for-sale securities 15,156 15,707 Deferred gains or losses on hedges 1,031 878 Foreign currency translation adjustment 25,142 25,813 Remeasurements of defined benefit plans 2,342 2,259 Total accumulated other comprehensive income 43,672 44,658 Non-controlling interests 44,250 43,255 Total net assets 291,487 288,979 Total liabilities and net assets 751,702 774,975
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(2) Quarterly c onsolidated statement of income and q uarterly consolidated statement of comprehensive income Quarterly consolidated statement of income (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 263,597 277,595 Cost of sales 225,102 238,897 Gross profit 38,494 38,697 Selling, general and administrative expenses 29,066 32,040 Operating income 9,428 6,656 Non-operating income Dividend income 902 559 Share of income of entities accounted for using equity method 99 309 Miscellaneous income 854 1,023 Total non-operating income 1,855 1,892 Non-operating expenses Interest expenses 984 1,370 Foreign exchange losses 803 637 Miscellaneous expenses 152 119 Total non-operating expenses 1,940 2,127 Ordinary income 9,343 6,422 Extraordinary income Gain on sale of non-current assets 15 1,659 Gain on sale of investment securities 1,815 427 Other 15 6 Total extraordinary income 1,846 2,094 Extraordinary losses Loss on disposal of non-current assets 58 101 Loss on sale of shares of subsidiaries and associates – 36 Other 7 22 Total extraordinary losses 65 160 Profit before income taxes 11,124 8,356 Income taxes 3,014 4,305 Profit 8,109 4,051 Profit attributable to non-controlling interests 1,610 626 Profit attributable to owners of parent 6,499 3,424
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Quarterly consolidated statement of comprehensive income (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Profit 8,109 4,051 Other comprehensive income Valuation difference on available-for-sale securities 1,611 549 Deferred gains or losses on hedges (98) (152) Foreign currency translation adjustment (6,040) 190 Remeasurements of defined benefit plans, net of tax (24) (83) Share of other comprehensive income of entities accounted for using equity method (880) 372 Total other comprehensive income (5,432) 877 Comprehensive income 2,677 4,928 Comprehensive income attributable to Comprehensive income attributable to owners of parent 3,294 4,410 Comprehensive income attributable to non-controlling interests (617) 517