Interim report
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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 this translation . Accounting andarts F Standa FASF MEMBERSHIP Consolidated Financial Results for the Six Months Ended June 30 , 2026 ( Under Japanese GAAP ) August 12 , 2026 Company name : Amiya Corporation Listing : Tokyo Stock Exchange Securities code : 4258 URL : Representative : Inquiries : Telephone : https://www.amiya.co.jp/english/ Kouta Ishida , CEO Masanori Miyata , Executive Officer , General Manager of Corporate Planning Department + 81-3-6822-9999 Scheduled date to file semi - annual securities report : Scheduled date to commence dividend payments : Preparation of supplementary material on financial results : Holding of financial results briefing : August 12 , 2026 Yes Yes ( for institutional investors and analysts ) ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1. Consolidated financial results for the six months ended June 30 , 2026 ( from January 1 , 2026 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Profit attributable to Net sales Operating profit Ordinary profit owners of parent Six months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % June 30 , 2026 3,397 23.7 638 31.3 633 32.3 435 33.8 June 30 , 2025 2,746 22.9 486 87.2 478 73.3 325 66.2 ( Note ) Comprehensive income For the six months ended June 30 , 2026 : For the six months ended June 30 , 2025 : ¥ 464 million ¥ 351 million [ 32.0 % ] [ 59.2 % ] Basic earnings Diluted earnings per share per share Six months ended June 30 , 2026 Yen 52.47 39.57 Yen 52.40 June 30 , 2025 38.32 ( Note ) On July 1 , 2025 , the Company conducted a 2 - for - 1 stock split of its common stock . For the purposes of calculating basic earnings per share and diluted earnings per share , the split is assumed to have occurred at the beginning of the fiscal year ended December 31 , 2025 . ( 2 ) Consolidated financial position As of June 30 , 2026 Total assets Net assets Equity - to - asset ratio Millions of yen 8,919 6,940 Millions of yen % 2,356 26.2 2,833 40.8 As of June 30 , 2026 : ¥ 2,336 million As of December 31 , 2025 : ¥ 2,829 million December 31 , 2025 Reference : Equity
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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 December 31, 2025 — 0.00 — 15.73 15.73 Fiscal year ending December 31, 2026 — 0.00 Fiscal year ending December 31, 2026 (Forecast) — 20.00 20.00 (Note) Revisions to the forecast of cash dividends most recently announced: Yes 3. Consolidated financial results forecast for the fiscal year ending December 31, 2026 (January 1, 2026 to December 31, 2026) 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 7,002 18.0 1,200 14.1 1,188 13.3 850 13.3 101.75 (Note) Revisions to the forecast of financial results most recently announced: None
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3 * Notes (1) Significant changes in the scope of consolidation during the period: Yes Newly included: 1 company (Ampere Inc.) Excluded: — (2) Adoption of accounting treatment specific to the preparation of semi-annual consolidated financial statements: Yes (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 June 30, 2026 8,830,400 shares As of December 31, 2025 8,830,400 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 596,742 shares As of December 31, 2025 316,596 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Six months ended June 30, 2026 8,294,558 shares Six months ended June 30, 2025 8,219,637 shares (Note) On July 1, 2025, the Company conducted a 2-for-1 stock split of its common stock. For the purposes of calculating average number of shares outstanding during the period, the split is assumed to have occurred at the beginning of the fiscal year ended December 31, 2025. * 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 statements in this document regarding earnings forecasts and other forward -looking matters are based on information currently available to the Company and on certain assumptions that the Company considers reasonable and are not intended as a guarantee of achievement. Actual results may differ significantly due to various factors. For assumptions underlying the financial results forecasts and notes on the use of such forecasts, please refer to “1. (3) Explanation of future forecast information such as consolidated financial results forecast” on page 4 of the Attached Materials.