Interim report
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1 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. October 30, 2026 Consolidated Financial Results for the Six Months Ended September 30, 2026 (Under Japanese GAAP) Company name: Nihon M&A Center Holdings Inc. Listing: Tokyo Stock Exchange Securities code: 2127 URL: https://www.nihon-ma.co.jp/en/ Representative: Suguru Miyake, President and Representative Director Inquiries: Takamaro Naraki, Senior Vice President and Director Telephone: +81-3-5220-5451 Scheduled date to file semi-annual securities report: November 13, 2026 Scheduled date to commence dividend payments: December 7, 2026 Preparation of supplementary material on financial results: Yes Holding of financial results briefing: Yes (for institutional investors) (Amounts less than one million yen are rounded down.) 1. Consolidated financial results for the six months ended September 30, 202 6 (from April 1, 202 6 to September 30, 2026) (1) Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Six months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % September 30, 2026 22,599 0.1 7,896 (6.0) 7,884 (8.0) 5,305 (1.9) September 30, 2025 22,587 21.5 8,399 41.8 8,571 43.1 5,410 44.7 Note: Comprehensive income For the six months ended September 30, 2026: ¥5,695 million [5.9%] For the six months ended September 30, 2025: ¥5,376 million [36.2%] Basic earnings per share Diluted earnings per share Six months ended Yen Yen September 30, 2026 16.72 – September 30, 2025 17.05 – (2) Consolidated financial position Total assets Net assets Equity-to-asset ratio As of Millions of yen Millions of yen % September 30, 2026 60,860 51,278 83.9 March 31, 2026 66,223 50,643 75.8 Reference: Equity As of September 30, 2026: ¥51,089 million As of March 31, 2026: ¥50,185 million
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2 2. Cash dividends Annual dividends per share First quarter-end Second quarter-end Third quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Fiscal year ended March 31, 2026 – 14.00 – 15.00 29.00 Fiscal year ending March 31, 2027 – 14.00 Fiscal year ending March 31, 2027 (Forecast) – 15.00 29.00 Note: Revisions to the most recently disclosed dividend forecasts: No Note: An annual dividend per share of ¥4 as a special dividend is included in the annual dividends per share for the fiscal year ending March 31, 2027. Second quarter-end: Ordinary dividend ¥12.00, Special dividend ¥2.00 Fiscal year-end (Forecast): Ordinary dividend ¥13.00, Special dividend ¥2.00 3. Consolidated financial result forecasts for the fiscal year ending March 31, 202 7 (from April 1, 2026 to March 31, 2027) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit 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 52,800 5.1 19,300 2.9 19,300 0.8 13,400 7.3 41.91 Note: Revisions to the most recently disclosed financial result forecasts: No
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3 * Notes (1) Significant changes in the scope of consolidation during the period: Yes Newly included: 1 company (J-Capital Inc.) Excluded: 1 company (AtoG1 Inc.) (2) Special accounting methods for preparation of the interim consolidated financial statements: None (3) Changes in accounting policies, changes in accounting estimates, and restatement (i) Changes in accounting policies due to revisions to accounting standards and other regulations: Yes (ii) Changes in accounting policies due to other reasons: None (iii) Changes in accounting estimates: None (iv) Restatement: None (4) Number of issued shares (common shares) (i) Total number of outstanding shares at the end of the period (including treasury shares) As of September 30, 2026 336,934,800 shares As of March 31, 2026 336,934,800 shares (ii) Number of treasury shares at the end of the period As of September 30, 2026 19,570,067 shares As of March 31, 2026 19,610,889 shares (iii) Average number of shares outstanding during the period Six months ended September 30, 2026 317,337,742 shares Six months ended September 30, 2025 317,258,619 shares * Semi-annual financial results reports are exempt from review conducted by certified public accountants or an audit firm. * Proper use of earnings forecasts, and other special matters The forward -looking statements herein are based on information available to the Company and certain assumptions deemed reasonable as of the date of publication of this document. Actual results may differ significantly from these forecasts due to a wide range of factors.