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Business Results for the Third Quarter of Fiscal Year Ending March 31, 2026 (April 1, 2025 – December 31, 2025) February 13, 2026 （Tokyo Stock Exchange Prime Market, Securities Code: 4047） Note: This document has been translated from 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. The Company assumes no responsibility for this translation or for direct, indirect or any other forms of damages arising from the translation.
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Statement of Income © Kanto Denka Kogyo Co., Ltd. All rights reserved. 2 Q1-Q3 FY2024 Q1-Q3 FY2025 Difference % change Net sales 46.6 46.7 0.0 0.2 Operating profit 2.6 2.6 0.0 0.1 Ordinary profit 3.0 3.5 0.4 13.9 Profit before income taxes 3.1 2.6 -0.4 -14.5 Profit attributable to owners of parent 1.8 1.7 -0.1 -7.8 Basic earnings per share (yen) 32.53 30.04 -2.49 （Billions of yen） Sales revenue for specialty gases increased due to higher operating rates of semiconductor manufacturers; however, Net sales remained at the same level as the previous year due to factors such as the impact of the Shibukawa Factory fire and the absence of technology support fees for battery materials this year. Operating profit remained at the same level as the previous year, despite factors such as the impact of the Shibukawa Factory fire, a decrease in technology support fees for battery materials, and higher fixed costs, due to higher earnings from fundamental chemicals, increased revenue from specialty gases, and a reduction in inventory valuation losses. Ordinary profit increased by 400 million yen due to an appreciation in foreign exchange gains.
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Balance Sheet © Kanto Denka Kogyo Co., Ltd. All rights reserved. 3 FY2024 Q3 FY2025 Difference % change Assets 123.6 128.2 4.6 3.8 Cash and deposits 20.2 18.2 -2.0 -10.0 Trade receivables 15.4 18.1 2.6 17.3 Inventories 17.2 20.3 3.0 17.6 Non-current assets (tangible + intangible) 55.8 54.5 -1.3 -2.4 Liabilities 55.9 58.5 2.5 4.6 Interest-bearing debt 37.8 42.4 4.5 12.0 Trade payables 7.5 8.0 0.4 6.3 Income taxes payable 0.7 0.5 -0.1 -26.0 Net assets 67.6 69.7 2.0 3.1 Equity ratio (%) 53.4 53.0 -0.4 （Billions of yen）
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Q1-Q3 FY2024 Q1-Q3 FY2025 Difference Q1-Q3 FY2024 Q1-Q3 FY2025 Difference Fundamental Chemicals 6.0 5.7 -0.2 (0.5) 0.1 0.7 Fine Chemicals 37.0 37.2 0.2 2.5 2.1 -0.3 Other* 3.5 3.6 0.0 0.6 0.3 -0.3 Total 46.6 46.7 0.0 2.6 2.6 0.0 (Reference) Specialty gases (non-consolidated) 30.2 29.7 -0.5 3.2 3.0 -0.1 (Reference) Loss on valuation of inventories - - - (0.9) (0.4) 0.5 Capital investment 8.6 6.0 -2.5 Depreciation 6.1 6.6 0.5 R&D expenses 1.3 1.7 0.3 Operating profitNet sales Performance By Segment © Kanto Denka Kogyo Co., Ltd. All rights reserved. 4 * "Other" includes the Ferrochemicals, Commercial Business, Facilities Divisions, and consolidation adjustments. （Billions of yen） Fire accident impact：-0.6
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Consolidated Operating Profit: Difference Analysis (Q1-Q3 FY2024 vs. Q1-Q3 FY2025) © Kanto Denka Kogyo Co., Ltd. All rights reserved. 5 （Billions of yen） ⇧ Consolidation adjustments: +0.27 ⇧ Subsidiaries: +0.14 ⇩ Fixed costs: –0.35 ⇩ Loss on valuation of inventories Q1-Q3 FY2024: -0.97 Q1-Q3 FY2025: -0.47 ⇧ electricity ⇩ Tungsten ⇧ Specialty gases : Sales volumes up ⇩ Battery materials : technical support fees down ⇩ Sales / Production : -1.42 ⇧ Transfer to extraordinary losses : +0.79
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5/15 forecast 8/8 forecast 11/10 forecast 2/13 forecast Fundamental Chemicals (0.5) 0.2 0.2 0.2 0.2 Fine Chemicals 3.9 4.3 3.3 2.5 4.0 Other* 0.8 0.5 0.5 0.6 0.3 Total 4.2 5.0 4.0 3.3 4.5 FY2025 Operating profit FY2024 results 5/15 forecast 8/8 forecast 11/10 forecast 2/13 forecast Fundamental Chemicals 7.9 8.5 8.5 8.4 8.1 Fine Chemicals 49.4 54.6 53.1 50.9 53.5 Other* 4.8 4.9 4.9 5.2 4.9 Total 62.3 68.0 66.5 64.5 66.5 FY2024 results Net sales FY2025 Performance Adjustment (by Segment) © Kanto Denka Kogyo Co., Ltd. All rights reserved. 6 * "Other" includes the Ferrochemicals, Commercial Business, Facilities Divisions, and consolidation adjustments. Sales and operating profit have been revised upward as revenue for fine chemicals exceeded expectations. The increase in operating profit, along with higher foreign exchange gains, has led to upward revisions of ordinary profit and net profit for the period. （Billions of yen）
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© Kanto Denka Kogyo Co., Ltd. All rights reserved. 7 Notes • This document does not constitute disclosure material as defined by the Financial Instruments and Exchange Act and other laws and regulations, and therefore the Company does not guarantee its accuracy or completeness. • Performance forecasts in this document were created based on information available as of the date of this document's publishing, and actual results may differ versus forecasted figures due to a variety of factors arising in the future.