Interim report
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TRANSLATION : This is an English translation of Consolidated Semi - annual Financial Results ( Japanese Accounting Standards ) for the First Half of the Fiscal Year Ending December 31 , 2026. This is an English translation of the Japanese original , prepared only for the convenience of shareholders residing outside Japan . The original Japanese version will prevail should there be any difference in the meaning between the English version and the Japanese version . artience FASF MEMBERSHIP Consolidated Semi - annual Financial Results ( Japanese Accounting Standards ) for the First Half of the Fiscal Year Ending December 31 , 2026 Name of Listed Company : artience Co. , Ltd. Code : Representative : Contact : 4634 August 7 , 2026 Listings : Tokyo Stock Exchange URL : https://www.artiencegroup.com Satoru Takashima , President and Representative Director , Group CEO Takeshi Arimura , Managing Operating Officer in charge of Finance & Accounting , IR and Information System Scheduled date of submission of semi - annual report : August 10 , 2026 Tel : Scheduled date of commencement of dividend payments : September 7 , 2026 Supplementary documents for financial results : Yes Financial results briefing : Yes ( for institutional investors and securities analysts ) + 81-3-3272-6002 ( Amounts of less than million yen are omitted ) 1. Consolidated business results for the first half of fiscal 2026 ending December 31 , 2026 ( From January 1 , 2026 to June 30 , 2026 ) ( 1 ) Business results ( cumulative totals ) ( Percentages indicate year - on - year changes ) Profit attributable to owners of parent Net sales First Half , Fiscal 2026 First Half , Fiscal 2025 Million yen 189,653 168,732 % 12.4 -2.0 Operating profit Million yen 8,633 -30.2 5,474 ( Note ) Comprehensive income : First Half , Fiscal 2026 : 19,677 million yen ( - % ) First Half , Fiscal 2025 : -4,556 million yen ( ― % ) 12,573 9,373 % 34.1 Ordinary profit Million yen 14,626 % 69.4 Million yen 13,734 -11.2 Profit per share ( Basic ) Profit per share ( Diluted ) Yen First Half , Fiscal 2026 292.60 Yen 292.57 First Half , Fiscal 2025 109.43 109.40 ( 2 ) Financial position % 150.9 -41.5 Total assets Net assets Equity Ratio First Half , Fiscal 2026 Fiscal 2025 Million yen 477,984 462,600 Million yen 292,350 277,220 % 58.7 57.5 ( Note ) Shareholders ' equity : First Half , Fiscal 2026 : 280,349 million yen Fiscal 2025 : 266,021 million yen 2. Dividends Dividends per share End of Q1 End of Q2 End of Q3 Year - end Total Yen Yen Yen Fiscal 2025 50.00 Yen 50.00 Yen 100.00 Fiscal 2026 60.00 Fiscal 2026 ( Forecast ) ( Note ) Revisions to the most recently announced dividend forecasts : None 3. Forecasts for the year ending December 31 , 2026 ( from January 1 , 2026 to December 31 , 2026 ) Net sales Million yen 360,000 % 2.9 60.00 120.00 ( Percentages indicate year - on - year changes ) Profit attributable to Operating profit Ordinary profit % 10.8 Million yen 22,500 % 7.7 owners of parent Million yen 21,000 % 103.1 Million yen 23,000 ( Note ) Revisions to the most recently announced earnings forecasts : None Full - year Profit per share ( Basic ) Yen 447.58
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* Notes: (1) Important changes in the scope of consolidation during the period: No (2) Application of special accounting treatment to the preparation of semi-annual consolidated financial statements: No (3) Changes in accounting policies and changes or restatement of accounting estimates (i) Changes in accounting policies due to the amendments to accounting standards: No (ii) Changes in accounting policies other than (i): No (iii) Changes in accounting estimates: No (iv) Restatement: No (4) Number of shares issued (ordinary shares) (i) Number of shares issued at the end of the period (including treasury shares): First Half, Fiscal 2026: 50,286,544 shares Fiscal 2025: 50,286,544 shares (ii) Number of treasury shares at the end of the period: First Half, Fiscal 2026: 3,388,933 shares Fiscal 2025: 2,862,378 shares (iii) Average number of shares outstanding during the period (consolidated cumulative period): First Half, Fiscal 2026: 46,940,535 shares First Half, Fiscal 2025: 50,028,835 shares * These semi-annual financial results are not subject to audits by certified public accountants or audit corporations. * Explanations about the proper use of financial forecasts and other important notes 1. The earnings forecasts and other forward -looking statements in this document are based on the information available to the Company at the time of its announcement and on certain assumptions deemed to be reasonable. However, the Company makes no guarantee that these forecasts will be achieved. Actual results may differ significantly due to various factors. Please re fer to “(3) Information on the consolidated earnings forecasts and other future forecasts” of “1. Qualitative Information on Financi al Results, etc. for the First Half Ended June 30, 2026” on page 4 of the attached materials for the assumptions underlying the earnings forecasts and precautions regarding the use thereof. 2. Supplementary documents for financial results will be posted on the Company’s website on August 7, 2026(Friday). 3. The Company will hold a financial results briefing for institutional investors and securities analysts on August 10, 2026 (Monday). Reference materials for financial results and forecasts used in the briefing will be posted on the Company’s website before the opening of the briefing.
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -1- Accompanying Materials – Contents 1. Qualitative Information on Financial Results, etc., for the First Half Ended June 30, 2026 ..................................... 2 (1) Details of operating results ................................................................................................................................... 2 (2) Details of financial position .................................................................................................................................. 3 (3) Information on the consolidated earnings forecasts and other future forecasts .................................................... 4 2. Semi-annual Consolidated Financial Statements and Primary Notes ....................................................................... 5 (1) Semi-annual consolidated balance sheet .............................................................................................................. 5 (2) Semi -annual consolidated statements of income and semi -annual consolidated statements of comprehensive income .................................................................................................................................................................. 7 (3) Semi-annual consolidated statements of cash flows ............................................................................................. 9 (4) Notes on semi-annual consolidated financial statements .................................................................................... 10 (Notes on going concern assumption)................................................................................................................. 10 (Notes on significant changes in the amount of shareholders’ equity) ............................................................... 10 (Segment information, etc.) ................................................................................................................................ 10 (Important subsequent events) ............................................................................................................................ 11
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -2- 1. Qualitative Information on Financial Results, etc., for the First Half Ended June 30, 2026 (1) Details of operating results During the first half of the fiscal year under review, the global economy continued to recover at a moderate pace, but uncertainty persisted due to the Middle East situation. In response to the worsening environment for sourcing petroleum-based raw materials due to the Middle East situation , the artience Group worked to secure raw materials mainly by expanding its supplier base and focused on ensuring stable supply of its products. In addition, the Group moved forward with product price revisions and other measures to respond to the increase in the prices of raw materials. In this environment, the Group worked to execute its policies for the fiscal year: transformation of existing business groups into highly profitable ones, creation of strategic, high priority business groups, and transformation of the management foundation. At the same time, the Group endeavored to grasp the impact of changes in the business environment in each region and also prepared measures to cope with these changes. As a result, net sales and profits in the first half of the fiscal year under review both increased with net sales of 189,653 million yen ( up 12.4 % year on year), operating profit of 12,573 million yen ( up 34.1 % year on year), ordinary profit of 14,626 million yen ( up 69.4% year on year) and profit attributable to owners of parent of 13,734 million yen (up 150.9% year on year). Operating results by segment are as follows. (i) Colorants and Functional Materials Related Business Sales of materials for LCD color filters remained sluggish in Taiwan and Japan due to closing and downsizing of customers’ factories for older-generation panels (small/medium-sized panels). At the same time, however, sales of materials for both large and small /medium-sized panels remained strong in China due to an increase in demand related to events including the FIFA World Cup, as well as the effects of government subsidies. Sales of optical semiconductor materials remained firm due to the wider use of materials for micro displays for AR and VR systems, as well as materials for CMOS image sensors. There was strong demand for plastic colorants for daily goods and containers in Japan. Additionally, newly developed products, such as recycling -related products, began to produce results, and price revisions have proved effective, resulting in strong sales. Overseas, sales of products for solar cells were poor in China, but sales of products for OA applications were strong in Southeast Asia. The sales volume of lithium-ion battery materials for automotive applications increased year on year in Europe and China, but not enough to significantly improve profits. The Group continued to develop new customers and next-generation products. In inkjet inks, looking overseas, sales of water -based inks in particular remained strong in China. Sales in Japan were weak, chiefly due to customers ’ inventories adjustments, but progress was made in evaluations of newly developed products by customers. As a result, net sales and operating profit for this segment as a whole both increased with net sales of 42,738 million yen (up 3.3% year on year) and operating profit of 1,865 million yen (up 129.6% year on year). (ii) Polymers and Coatings Related Business In functional films and tapes, sales of functional films, including conductive adhesive sheets, remained solid for smartphone applications. Progress was also made in the expansion of sales of protection sheets for semiconductor-related products. In pressure sensitive adhesives, products for industrial materials, such as automobiles and construction materials, remained solid in Japan and products for displays continued to perform strongly in China and South Korea. In adhesives, products for packaging materials were solid in Japan and overseas and progress was made in the
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -3- expansion of sales of environmentally friendly products. In products for industrial use, sales of adhesives for lithium-ion batteries were sluggish in Japan but remained strong in overseas markets. In can coatings, sales of products for beverage cans continued to be solid in Japan. Outside Japan, sales of can coatings remained strong in Thailand for food cans and beverage cans, but they were weak in Turkey. As a result, net sales and operating profit for this segment as a whole both increased with net sales of 49,856 million yen (up 13.7% year on year) and operating profit of 4,589 million yen (up 25.2% year on year). (iii) Packaging Materials Related Business Demand for liquid inks for frozen food, packed rice and snacks, among other applications, remained firm in Japan. In addition, the Group sought to expand sales of environmentally friendly products. Also, in products for cardboard boxes, demand for products for fruit, vegetable and beverage applications remained solid. Outside Japan, sales remained strong in Southeast Asia and China, and there was progress in the expansion of sales in North America and Turkey. Progress was made in the expansion of sales in India as well, but profits did not increase as expected due to higher costs. In the gravure cylinder platemaking business, the Group worked to tap into new demand for printing plates for packaging materials, while the Group also saw strong demand for precision platemaking related to electronics. As a result, net sales and operating profit for this segment as a whole both increased with net sales of 52,035 million yen (up 18.1% year on year) and operating profit of 3,595 million yen (up 44.7% year on year). (iv) Printing and Information Related Business In Japan, where the information -related printing market continues to contract, the Group sought to increase profitability, mainly by continuously increasing business efficiency and revising prices. Demand for offset inks remained steady, but profit did not increase as expected due to the soaring prices of raw materials. In UV curable inks, demand for products for paper containers and cards remained firm, and the Group expanded its sales of functional coatings, energy-saving inks and other products. Overseas, sales remained firm due to progress in the expansion of the sales of functional inks, including UV curable inks in each region. As a result, net sales and operating profit for this segment as a whole both increased with net sales of 43,795 million yen (up 13.0% year on year) and operating profit of 2,440 million yen (up 18.3% year on year). (v) Other This Other segment includes businesses not included in the above segments, services provided by artience as the holding company etc. In the first half of the fiscal year under review, sales increased but profit decreased with net sales of 3,658 million yen ( up 39.4% year on year) and operating profit of 79 million yen ( down 75.7% year on year). (2) Details of financial position Total assets at the end of the first half under review stood at 477,984 million yen, up 15,384 million yen from the end of the previous consolidated fiscal year. Liabilities were 185,634 million yen, up 254 million yen from the end of the previous consolidated fiscal year. Net assets came to 292,350 million yen, up 15,129 million yen from the end of the previous consolidated fiscal year. On the last day of the first half under review, the exchange rate changed in the direction of weaker yen and stronger foreign currencies compared to the last day of the previous consolidated fiscal year. As a result, assets and liabilities held by overseas subsidiaries and foreign currency translation adjustments increased. In addition, notes and accounts receivable-trade and inventories increased due to higher sales and the securing of raw materials. Moreover, there was an increase in property, plant and equipment chiefly attributable to capital investments. In contrast, there were decreases in investment securities and deferred tax liabilities, mainly reflecting the sale of investment securities.
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -4- Additionally, some long -term loans payable were restated as short -term loans payable because they will mature within a year. (Status of cash flow) Cash and cash equivalents ("cash") at the end of the first half of the fiscal year under review was 44,173 million yen, a decrease of 1,618 million yen from the balance at the beginning of the fiscal year. Cash provided by operating activities was 4,511 million yen ( down 5,132 million yen year on year). This mainly reflected an increase in cash due to the posting of profit before income taxes and depreciation, as well as a decrease in cash due to an increase in notes and accounts receivable - trade, an increase in inventories, a decrease in notes and accounts payable-trade and income taxes paid. Cash used in investing activities was 826 million yen ( down 6,945 million yen year on year). This reflect ed a decrease in cash mainly due to purchase of property, plant and equipment and an increase in cash mainly due to proceeds from sales and redemption of securities and investment securities. Cash used in financial activities was 6,076 million yen ( down 6,753 million yen year on year). This primarily reflected a decrease in cash associated with a net decrease in short-term loans payable, expenditures for the purchase of treasury shares and the payment of dividends. (3) Information on the consolidated earnings forecasts and other future forecasts The instability of the Middle East situation is significantly impacting the Group's business environment. The Group is working to ensure stable supply of its products through several measures, such as securing raw materials and procurement from alternative sources. It is simultaneously moving forward with revision of product prices to address the soaring prices of raw materials. The future of the Middle East situation remains uncertain, but the Group has not changed its full -year consolidated business forecasts for the year ending December 31, 2026, which it announced on February 13, 2026, in light of its estimates based on the information obtained to date, including the raw materials sourcing environment, the effect of revision of product prices and the current economic situation.
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -5- 2. Semi-annual Consolidated Financial Statements and Primary Notes (1) Semi-annual consolidated balance sheet (Million yen) As of December 31, 2025 As of June 30, 2026 (Assets) Current assets Cash and deposits 47,625 46,577 Notes and accounts receivable - trade 106,769 115,443 Securities 291 89 Merchandise and finished goods 40,377 41,184 Work in process 599 1,221 Raw materials and supplies 27,675 32,497 Other 5,681 5,630 Allowance for doubtful accounts -1,347 -1,462 Total current assets 227,672 241,181 Non-current assets Property, plant and equipment Buildings and structures 133,334 136,949 Accumulated depreciation -83,133 -85,691 Buildings and structures, net 50,200 51,258 Machinery, equipment and vehicles 197,682 201,300 Accumulated depreciation -157,033 -159,781 Machinery, equipment and vehicles, net 40,649 41,518 Tools, furniture and fixtures 30,664 31,782 Accumulated depreciation -24,867 -25,555 Tools, furniture and fixtures, net 5,796 6,226 Land 31,311 31,507 Leased assets 9,153 9,324 Accumulated depreciation -3,378 -3,591 Leased assets, net 5,774 5,732 Construction in progress 14,192 15,933 Total property, plant and equipment 147,926 152,178 Intangible assets 6,028 6,018 Investments and other assets Investment securities 61,997 60,253 Retirement benefit asset 11,461 11,523 Deferred tax assets 5,019 4,805 Other 2,859 2,363 Allowance for doubtful accounts -365 -338 Total investments and other assets 80,972 78,606 Total non-current assets 234,927 236,803 Total assets 462,600 477,984
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -6- (Million yen) As of December 31, 2025 As of June 30, 2026 (Liabilities) Current liabilities Notes and accounts payable - trade 67,913 65,019 Short-term loans payable 14,336 18,697 Income taxes payable 2,983 5,927 Other 20,837 22,267 Total current liabilities 106,070 111,911 Non-current liabilities Bonds payable 15,000 15,000 Long-term loans payable 34,100 28,100 Deferred tax liabilities 17,066 16,004 Provision for environmental measures 79 79 Retirement benefit liability 3,747 3,771 Asset retirement obligations 35 36 Other 9,279 10,730 Total non-current liabilities 79,309 73,722 Total liabilities 185,379 185,634 (Net assets) Shareholders’ equity Capital stock 31,733 31,733 Capital surplus 32,513 32,523 Retained earnings 155,804 167,168 Treasury shares -9,049 -11,052 Total shareholders’ equity 211,002 220,373 Accumulated other comprehensive income Valuation difference on available-for-sale securities 24,483 24,619 Foreign currency translation adjustment 29,516 34,517 Remeasurements of defined benefit plans 1,020 838 Total accumulated other comprehensive income 55,019 59,975 Subscription rights to shares 8 8 Non-controlling interests 11,189 11,991 Total net assets 277,220 292,350 Total liabilities and net assets 462,600 477,984
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -7- (2) Semi-annual consolidated statements of income and semi-annual consolidated statements of comprehensive income Semi-annual consolidated statements of income (Million yen) From January 1, 2025 to June 30, 2025 From January 1, 2026 to June 30, 2026 Net sales 168,732 189,653 Cost of sales 132,958 147,565 Gross profit 35,774 42,087 Selling, general and administrative expenses Packing and transportation costs 3,931 4,480 Salaries and allowances 6,808 7,616 Bonuses 1,376 1,400 Welfare expenses 1,655 1,862 Depreciation 1,014 1,140 Research and development expenses 2,133 2,445 Other 9,480 10,569 Total selling, general and administrative expenses 26,400 29,514 Operating profit 9,373 12,573 Non-operating income Interest income 210 259 Dividend income 739 739 Share of profit of entities accounted for using equity method 35 47 Gain on net monetary position 1,707 1,670 Other 300 358 Total non-operating income 2,993 3,074 Non-operating expenses Interest expenses 703 449 Foreign exchange losses 2,497 120 Other 532 452 Total non-operating expenses 3,733 1,021 Ordinary profit 8,633 14,626 Extraordinary profit Gain on sales of non-current assets 10 24 Gain on sales of investment securities 47 5,072 Other 5 4 Total extraordinary profit 63 5,102 Extraordinary losses Loss on sales and retirement of non-current assets 227 236 Business restructuring expenses 87 104 Other － 0 Total extraordinary loss 314 342 Profit before income taxes 8,382 19,387 Income taxes - current 3,021 6,198 Income taxes - deferred -224 -803 Total income taxes 2,797 5,394 Profit 5,584 13,992 Profit attributable to non-controlling interests 110 257 Profit attributable to owners of parent 5,474 13,734
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -8- Semi-annual consolidated statements of comprehensive income (Million yen) From January 1, 2025 to June 30, 2025 From January 1, 2026 to June 30, 2026 Profit 5,584 13,992 Other comprehensive income Valuation difference on available-for-sale securities -1,772 136 Foreign currency translation adjustment -8,106 5,735 Remeasurements of defined benefit plans, net of tax -198 -181 Share of other comprehensive income of entities accounted for using equity method -64 -4 Total other comprehensive income -10,141 5,685 Comprehensive income -4,556 19,677 Comprehensive income attributable to Comprehensive income attributable to owners of parent -3,839 18,690 Comprehensive income attributable to non-controlling interests -717 987
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -9- (3) Semi-annual consolidated statements of cash flows (Million yen) From January 1, 2025 to June 30, 2025 From January 1, 2026 to June 30, 2026 Cash flows from operating activities Profit before income taxes 8,382 19,387 Depreciation 6,361 6,939 Gain on net monetary position -1,707 -1,670 Interest and dividend income -949 -998 Interest expenses 703 449 Share of (profit) loss of entities accounted for using equity method -35 -47 Loss (gain) on sales of property, plant and equipment -2 -20 Loss on retirement of property, plant and equipment 66 31 Loss (gain) on sales of investment securities -47 -5,072 Decrease (increase) in notes and accounts receivable - trade 5,480 -7,544 Decrease (increase) in inventories 652 -5,340 Increase (decrease) in notes and accounts payable - trade -8,368 -3,190 Other 2,383 3,732 Subtotal 12,918 6,655 Interest and dividend income received 970 1,212 Interest expenses paid -833 -444 Income taxes paid -3,411 -2,911 Net cash provided by (used in) operating activities 9,644 4,511 Cash flows from investing activities Net decrease (increase) in time deposits -281 -4 Purchase of property, plant and equipment -6,895 -7,463 Proceeds from sales of property, plant and equipment 15 31 Purchase of intangible assets -152 -460 Purchase of short-term and long-term investment securities -231 -27 Proceeds from sales and redemption of short-term and long-term investment securities 114 7,059 Other -341 38 Net cash provided by (used in) investing activities -7,772 -826 Cash flows from financing activities Net increase (decrease) in short-term loans payable -4,728 -1,534 Proceeds from long-term loans payable 300 － Repayments of long-term loans payable -7,358 -342 Proceeds from issuance of bonds 5,000 － Proceeds from agreement to set the right to demand earnings distribution 1,065 766 Purchase of treasury shares -4,156 -2,055 Cash dividends paid -2,531 -2,369 Repayments of lease obligations -283 -344 Other -136 -195 Net cash provided by (used in) financing activities -12,829 -6,076 Effect of exchange rate change on cash and cash equivalents -1,563 772 Net increase (decrease) in cash and cash equivalents -12,520 -1,618 Cash and cash equivalents at beginning of period 60,052 45,792 Cash and cash equivalents at end of period 47,531 44,173
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -10- (4) Notes on semi-annual consolidated financial statements (Notes on going concern assumption) Not applicable (Notes on significant changes in the amount of shareholders’ equity) The Company acquired 542,400 treasury shares in accordance with a resolution passed at the meeting of the Board of Directors held on May 9, 2025. As a result, treasury shares increased by 2,054 million yen during the first half of the fiscal year under review, and treasury shares amounted to 11,052 million yen as of June 30, 2026. (Segment information, etc.) I. From January 1, 2025 to June 30, 2025 1. Information on net sales and profits or losses by reportable segment (Million yen) Reportable segments Other (Note 1) Total Adjustment (Note 2) Amount recorded in semi-annual consolidated statements of income (Note 3) Colorants and Functional Materials Related Business Polymers and Coatings Related Business Packaging Materials Related Business Printing and Information Related Business Total Net sales Sales to customers 40,392 43,679 43,589 38,738 166,400 2,332 168,732 － 168,732 Intersegment sales 970 150 469 17 1,608 292 1,901 -1,901 － Total 41,363 43,830 44,059 38,755 168,008 2,624 170,633 -1,901 168,732 Segment profits 812 3,665 2,485 2,062 9,025 326 9,351 21 9,373 (Notes) 1. The “Other” segment comprises business segments that are not included in the reportable segments, which include sales of raw materials, other profit -earning business activities carried out by the Company as a parent, and delivery of services. 2. An adjustment of 21 million yen in segment profits mainly represents the deduction of intersegment transactions. 3. Segment profits have been adjusted with operating profit recorded in the semi -annual consolidated statements of income. 2. Information on impairment loss on non-current assets by reportable segment Not applicable II. From January 1, 2026 to June 30, 2026 1. Information on net sales and profits or losses by reportable segment (Million yen) Reportable segments Other (Note 1) Total Adjustment (Note 2) Amount recorded in semi-annual consolidated statements of income (Note 3) Colorants and Functional Materials Related Business Polymers and Coatings Related Business Packaging Materials Related Business Printing and Information Related Business Total Net sales Sales to customers 41,254 49,710 51,639 43,791 186,395 3,258 189,653 － 189,653 Intersegment sales 1,483 146 396 4 2,032 400 2,432 -2,432 － Total 42,738 49,856 52,035 43,795 188,427 3,658 192,085 -2,432 189,653 Segment profits 1,865 4,589 3,595 2,440 12,491 79 12,570 3 12,573 (Notes) 1. The “Other” segment comprises business segments that are not included in the reportable segments, which include sales of raw materials, other profit -earning business activities carried out by the Company as a parent, and delivery of services. 2. An adjustment of 3 million yen in segment profits mainly represents the deduction of intersegment transactions. 3. Segment profits have been adjusted with operating profit recorded in the semi -annual consolidated statements of income.
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artience CO., LTD. (4634) Financial Results for First Half of FY2026 -11- 2. Information on impairment loss on non-current assets by reportable segment (Million yen) Reportable segments Other Adjustment Total Colorants and Functional Materials Related Business Polymers and Coatings Related Business Packaging Materials Related Business Printing and Information Related Business Total Impairment loss – 55 – – 55 – – 55 (Note) An impairment loss of 55 million yen related to Polymers and Coatings Related Business is included in business restructuring expenses in the semi-annual consolidated statements of income. (Important subsequent events) (Retirement of treasury shares) artience Co., Ltd. (hereinafter the “Company”) announces that at the meeting of the Board of Directors held on August 7, 2026, the Company resolved the retirement of treasury shares in accordance with Article 178 of the Companies Act, as follows. Details of the retirement of treasury shares 1. Type of shares to be retired Common stock of the Company 2. Total number of shares to be retired 3,000,000 shares (5.97% of the total number of issued shares before retirement) 3. Scheduled date of the retirement August 31, 2026 4. Total number of issued shares after retirement 47,286,544 shares