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. October 26, 2026 CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd FFFFFiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll RRRRReeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee SSSSSiiiiixxxxx MMMMMooooonnnnnttttthhhhhsssss EEEEEnnnnndddddeeeeeddddd SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 3333300000,,,,, 22222000002222266666 (((((UUUUUnnnnndddddeeeeerrrrr JJJJJaaaaapppppaaaaannnnneeeeessssseeeee GGGGGAAAAAAAAAAPPPPP))))) Company name: KOEI TECMO HOLDINGS CO., LTD. Listing: Tokyo Stock Exchange Securities code: 3635 URL: https://www.koeitecmo.co.jp/ Representative: Hisashi Koinuma President & CEO (Representative Director) Inquiries: Kenjiro Asano Senior Executive Officer & CFO Telephone: +81-45-562-8111 Scheduled date to file semi-annual securities report: November 10, 2026 Scheduled date to commence dividend payments: - Preparation of supplementary material on financial results: Yes Holding of financial results briefing: Yes (Yen amounts are rounded down to millions, unless otherwise noted.) 11111..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee sssssiiiiixxxxx mmmmmooooonnnnnttttthhhhhsssss eeeeennnnndddddeeeeeddddd SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 3333300000,,,,, 22222000002222266666 (((((fffffrrrrrooooommmmm AAAAAppppprrrrriiiiilllll 11111,,,,, 22222000002222266666 tttttooooo SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 3333300000,,,,, 22222000002222266666))))) (((((11111))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd ooooopppppeeeeerrrrraaaaatttttiiiiinnnnnggggg rrrrreeeeesssssuuuuullllltttttsssss (((((cccccuuuuummmmmuuuuulllllaaaaatttttiiiiivvvvveeeee))))) (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 37,327 19.4 11,743 47.4 25,523 43.4 18,596 38.1 September 30, 2025 31,268 (11.2) 7,964 (25.2) 17,795 (15.3) 13,465 (15.7) Note: Comprehensive income For the six months ended September 30, 2026: ¥ 39,239 million [ (15.5) %] For the six months ended September 30, 2025: ¥ 46,411 million [ 256.4%] Basic earnings per share Diluted earnings per share Six months ended Yen Yen September 30, 2026 55.66 - September 30, 2025 42.61 42.57 Note: For diluted earnings per share for the Six months ended September 30, 2026, although there are potential shares, they are not listed because they have an anti-dilutive effect. (((((22222))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll pppppooooosssssiiiiitttttiiiiiooooonnnnn Total assets Net assets Equity-to-asset ratio Net assets per share As of Millions of yen Millions of yen % Yen September 30, 2026 360,762 290,017 80.2 865.34 March 31, 2026 313,662 272,536 86.7 813.60 Reference: Equity As of September 30, 2026: ¥ 289,230 million As of March 31, 2026: ¥ 271,813 million
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22222..... CCCCCaaaaassssshhhhh dddddiiiiivvvvviiiiidddddeeeeennnnndddddsssss 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 - 0.00 - 66.00 66.00March 31, 2026 Fiscal year ending - 0.00March 31, 2027 Fiscal year ending March 31, 2027 (Forecast) - 56.00 56.00 Note: 1. Revisions to the forecast of cash dividends most recently announced: Yes 2. For the revised dividends forecast, refer to the "Notice of Revisions to the Consolidated Earnings Forecast and Dividend Forecast" announced on October 26, 2026. 33333..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuulllllttttt fffffooooorrrrreeeeecccccaaaaassssstttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddiiiiinnnnnggggg MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222277777 (((((fffffrrrrrooooommmmm AAAAAppppprrrrriiiiilllll 11111,,,,, 22222000002222266666 tttttooooo MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222277777))))) (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 91,000 2.9 34,000 (8.5) 51,000 (10.5) 37,000 (13.6) 110.73 Note: 1. Revisions to the financial result forecast most recently announced: Yes 2. For the revised consolidated forecasts, refer to the "Notice of Revisions to the Consolidated Earnings Forecast and Dividend Forecast" announced on October 26, 2026. ***** NNNNNooooottttteeeeesssss (1) Significant changes in the scope of consolidation during the period: None Newly included: - companies( ) Excluded: - companies( ) (2) Adoption of accounting treatment specific to the preparation of semi-annual 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: None (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 issued shares at the end of the period (including treasury shares) As of September 30, 2026 336,096,924 shares As of March 31, 2026 336,096,924 shares (ii) Number of treasury shares at the end of the period As of September 30, 2026 1,859,476 shares As of March 31, 2026 2,010,124 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Six months ended September 30, 2026 334,137,789 shares Six months ended September 30, 2025 316,012,291 shares * Semi-annual financial results reports are exempt from review conducted by certified public accountants or an audit firm.
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Semi-annual Consolidated Financial Statements Semi-annual Consolidated Balance Sheet (Millions of yen) As of March 31, 2026 As of September 30, 2026 Assets Current assets Cash and deposits 61,275 46,317 Accounts receivable - trade, and contract assets 20,871 10,684 Securities 53,882 94,463 Merchandise and finished goods 149 159 Work in process 25 19 Raw materials and supplies 158 162 Other 3,246 7,969 Allowance for doubtful accounts (2) (0) Total current assets 139,608 159,776 Non-current assets Property, plant and equipment Buildings and structures, net 27,556 29,200 Land 27,964 27,964 Construction in progress 1,773 0 Other, net 1,921 2,417 Total property, plant and equipment 59,216 59,583 Intangible assets Other 191 182 Total intangible assets 191 182 Investments and other assets Investment securities 101,687 127,672 Retirement benefit asset 7,482 7,891 Deferred tax assets 2,490 2,476 Other 2,985 3,178 Total investments and other assets 114,645 141,219 Total non-current assets 174,054 200,985 Total assets 313,662 360,762
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(Millions of yen) As of March 31, 2026 As of September 30, 2026 Liabilities Current liabilities Accounts payable - trade 1,068 1,225 Short-term borrowings - 10,000 Accounts payable - other 8,480 26,209 Income taxes payable 11,684 5,202 Provision for bonuses 2,299 2,251 Provision for bonuses for directors (and other officers) 448 251 Other 6,368 5,650 Total current liabilities 30,349 50,791 Non-current liabilities Deferred tax liabilities 9,955 19,157 Other 820 796 Total non-current liabilities 10,776 19,953 Total liabilities 41,125 70,744 Net assets Shareholders' equity Share capital 15,000 15,000 Capital surplus 25,699 25,699 Retained earnings 207,329 203,822 Treasury shares (3,747) (3,466) Total shareholders' equity 244,281 241,055 Accumulated other comprehensive income Valuation difference on available-for-sale securities 21,910 42,718 Revaluation reserve for land (3,101) (3,101) Foreign currency translation adjustment 6,521 6,446 Remeasurements of defined benefit plans 2,200 2,111 Total accumulated other comprehensive income 27,532 48,175 Share acquisition rights 722 787 Total net assets 272,536 290,017 Total liabilities and net assets 313,662 360,762
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Semi-annual Consolidated Statements of Income and Comprehensive Income Semi-annual Consolidated Statement of Income (Millions of yen) For the six months ended September 30, 2025 For the six months ended September 30, 2026 Net sales 31,268 37,327 Cost of sales 14,030 16,939 Gross profit 17,238 20,388 Selling, general and administrative expenses 9,273 8,645 Operating profit 7,964 11,743 Non-operating income Interest income 5,457 10,336 Dividend income 303 619 Gain on sale of investment securities 0 4,165 Gain on redemption of securities 128 2,137 Gain on valuation of derivatives 4,461 889 Other 358 191 Total non-operating income 10,709 18,341 Non-operating expenses Loss on valuation of investment securities 146 - Loss on redemption of securities 589 1,907 Foreign exchange losses 11 116 Loss on valuation of derivatives - 2,407 Other 130 129 Total non-operating expenses 877 4,560 Ordinary profit 17,795 25,523 Profit before income taxes 17,795 25,523 Income taxes - current 4,272 6,910 Income taxes - deferred 58 16 Total income taxes 4,330 6,926 Profit 13,465 18,596 Profit attributable to owners of parent 13,465 18,596
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Semi-annual Consolidated Statement of Comprehensive Income (Millions of yen) For the six months ended September 30, 2025 For the six months ended September 30, 2026 Profit 13,465 18,596 Other comprehensive income Valuation difference on available-for-sale securities 32,407 20,807 Foreign currency translation adjustment 574 (75) Remeasurements of defined benefit plans, net of tax (35) (89) Total other comprehensive income 32,945 20,642 Comprehensive income 46,411 39,239 Comprehensive income attributable to Comprehensive income attributable to owners of parent 46,411 39,239