Interim report
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HENNGE K.K. 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. August 4, 2026 CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd FFFFFiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll RRRRReeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee NNNNNiiiiinnnnneeeee MMMMMooooonnnnnttttthhhhhsssss EEEEEnnnnndddddeeeeeddddd JJJJJuuuuunnnnneeeee 3333300000,,,,, 22222000002222266666 (((((UUUUUnnnnndddddeeeeerrrrr JJJJJaaaaapppppaaaaannnnneeeeessssseeeee GGGGGAAAAAAAAAAPPPPP))))) Company name: HENNGE K.K. Listing: Tokyo Stock Exchange Securities code: 4475 URL: https://hennge.com/jp/ Representative: Kazuhiro Ogura Representative Director, Chief Executive Officer Inquiries: Ryo Kobayashi Executive Officer Telephone: +81-3-6415-3660 Scheduled date to commence dividend payments: - Preparation of supplementary material on financial results: Yes Holding of financial results briefing: Yes (Yen amounts are rounded to the nearest million, unless otherwise noted.) 11111..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee nnnnniiiiinnnnneeeee mmmmmooooonnnnnttttthhhhhsssss eeeeennnnndddddeeeeeddddd JJJJJuuuuunnnnneeeee 3333300000,,,,, 22222000002222266666 (((((fffffrrrrrooooommmmm OOOOOccccctttttooooobbbbbeeeeerrrrr 11111,,,,, 22222000002222255555 tttttooooo JJJJJuuuuunnnnneeeee 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 Nine months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % June 30, 2026 9,390 17.1 1,854 17.4 1,857 15.3 1,361 28.7 June 30, 2025 8,016 32.3 1,580 72.3 1,610 75.4 1,058 46.2 Note: Comprehensive income For the nine months ended June 30, 2026: ¥ 1,317 million [ 24.7%] For the nine months ended June 30, 2025: ¥ 1,057 million [ 86.3%] Basic earnings per share Diluted earnings per share Nine months ended Yen Yen June 30, 2026 43.44 43.30 June 30, 2025 32.95 32.83 (((((22222))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll pppppooooosssssiiiiitttttiiiiiooooonnnnn Total assets Net assets Equity-to-asset ratio As of Millions of yen Millions of yen % June 30, 2026 12,146 4,114 33.5 September 30, 2025 10,742 3,844 35.0 Reference: Equity As of June 30, 2026: ¥ 4,069 million As of September 30, 2025: ¥ 3,762 million
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HENNGE K.K. 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 - 5.00 5.00September 30, 2025 Fiscal year ending - 3.00 -September 30, 2026 Fiscal year ending September 30, 2026 (Forecast) 3.00 6.00 Note: Revisions to the forecast of cash dividends most recently announced: None 33333..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuulllllttttt fffffooooorrrrreeeeecccccaaaaassssstttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddiiiiinnnnnggggg SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 3333300000,,,,, 22222000002222266666 (((((fffffrrrrrooooommmmm OOOOOccccctttttooooobbbbbeeeeerrrrr 11111,,,,, 22222000002222255555 tttttooooo SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 3333300000,,,,, 22222000002222266666))))) (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 12,834 17.5 2,057 14.7 2,073 11.9 1,595 17.4 50.06 Note: Revisions to the financial result forecast most recently announced: None ***** 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 quarterly 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 June 30, 2026 32,500,600 shares As of September 30, 2025 32,500,600 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 1,327,032 shares As of September 30, 2025 650,532 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Nine months ended June 30, 2026 31,336,242 shares Nine months ended June 30, 2025 32,100,085 shares * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm: None * Proper use of earnings forecasts, and other special matters (Remarks on the description on future forecast) The forward-looking statements such as future forecasts contained in this statement summary are based on information currently available to us and certain assumptions which are regarded as legitimate. However, it does not mean that we guarantee its achievement. Actual results may differ from such forward-looking statements for a variety of reasons.
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HENNGE K.K. Quarterly Consolidated Financial Statements and Primary Notes Quarterly Consolidated Balance Sheet (Thousands of yen) As of September 30, 2025 As of June 30, 2026 Assets Current assets Cash and deposits 7,319,041 7,832,250 Accounts receivable - trade 190,578 210,942 Prepaid expenses 535,878 608,802 Other 59,978 83,075 Total current assets 8,105,475 8,735,069 Non-current assets Property, plant and equipment 299,789 306,324 Intangible assets 72,538 169,798 Investments and other assets Investment securities 1,356,746 1,960,901 Leasehold and guarantee deposits 662,114 663,681 Other 245,791 310,591 Total investments and other assets 2,264,651 2,935,174 Total non-current assets 2,636,978 3,411,296 Total assets 10,742,453 12,146,365 Liabilities Current liabilities Accounts payable - trade 42,368 65,479 Contract liabilities 4,680,435 6,122,482 Accounts payable - other 437,411 354,448 Income taxes payable 484,263 388,351 Provision for bonuses 447,091 298,048 Other 444,900 402,175 Total current liabilities 6,536,469 7,630,983 Non-current liabilities Convertible-bond-type bonds with share acquisition rights 148,146 161,638 Asset retirement obligations 210,891 230,904 Other 2,963 9,277 Total non-current liabilities 361,999 401,819 Total liabilities 6,898,468 8,032,802
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HENNGE K.K. (Thousands of yen) As of September 30, 2025 As of June 30, 2026 Net assets Shareholders' equity Share capital 521,191 521,191 Capital surplus 493,432 494,845 Retained earnings 3,566,370 4,674,901 Treasury shares (835,649) (1,715,251) Total shareholders' equity 3,745,343 3,975,685 Accumulated other comprehensive income Valuation difference on available-for-sale securities 2,873 25,100 Deferred gains or losses on hedges 3,825 51,675 Foreign currency translation adjustment 10,378 17,037 Total accumulated other comprehensive income 17,077 93,812 Share acquisition rights 131,083 214,482 Non-controlling interests (49,518) (170,416) Total net assets 3,843,985 4,113,563 Total liabilities and net assets 10,742,453 12,146,365
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HENNGE K.K. Quarterly Consolidated Statements of Income and Comprehensive Income Quarterly Consolidated Statement of Income For the Nine-Month Period (Thousands of yen) For the nine months ended June 30, 2025 For the nine months ended June 30, 2026 Net sales 8,015,891 9,389,746 Cost of sales 1,106,824 1,277,920 Gross profit 6,909,067 8,111,826 Selling, general and administrative expenses 5,329,202 6,257,746 Operating profit 1,579,865 1,854,080 Non-operating income Interest income 9,906 23,836 Dividend income 11 298 Gain on investments in investment partnerships 4,677 - Gain on valuation of derivatives 35,673 172 Other 612 3,128 Total non-operating income 50,878 27,435 Non-operating expenses Interest expenses - 5,783 Foreign exchange losses 5,836 1,028 Loss on valuation of investment securities 13,031 4,191 Loss on investments in investment partnerships - 5,793 Head office relocation expenses - 4,737 Other 1,404 2,730 Total non-operating expenses 20,271 24,262 Ordinary profit 1,610,472 1,857,252 Extraordinary income Gain on reversal of share acquisition rights - 2,391 Total extraordinary income - 2,391 Profit before income taxes 1,610,472 1,859,643 Income taxes - current 513,792 649,757 Income taxes - deferred 39,856 (31,185) Total income taxes 553,648 618,572 Profit 1,056,824 1,241,071 Loss attributable to non-controlling interests (922) (120,228) Profit attributable to owners of parent 1,057,746 1,361,299
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HENNGE K.K. Quarterly Consolidated Statement of Comprehensive Income For the Nine-Month Period (Thousands of yen) For the nine months ended June 30, 2025 For the nine months ended June 30, 2026 Profit 1,056,824 1,241,071 Other comprehensive income Valuation difference on available-for-sale securities 62 22,226 Deferred gains or losses on hedges (3,939) 47,849 Foreign currency translation adjustment 3,627 5,989 Total other comprehensive income (249) 76,065 Comprehensive income 1,056,575 1,317,136 Comprehensive income attributable to Comprehensive income attributable to owners of parent 1,057,302 1,438,034 Comprehensive income attributable to non-controlling interests (727) (120,898)