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 . Consolidated Financial Results for the Three Months Ended June 30 , 2026 ( Under Japanese GAAP ) Company name : Iyogin Holdings , Inc. Listing : Tokyo Stock Exchange Securities code : 5830 URL : https://www.iyogin-hd.co.jp/ Representative : Kenji Miyoshi Inquiries : Hiroshi Tachibana Telephone : 089-907-1034 Scheduled date to commence dividend payments : Trading accounts : None Preparation of supplementary material on financial results : Yes Holding of financial results briefing : None President General Manager , Corporate Planning Division August 7 , 2026 FASF ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1. Consolidated financial results for the three months ended June 30 , 2026 ( from April 1 , 2026 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Profit attributable to Ordinary income Three months ended June 30 , 2026 June 30 , 2025 Millions of yen 80,832 % Ordinary profit Millions of yen owners of parent % Millions of yen % 1.4 79,708 29.3 34,416 43,585 ( 21.0 ) 81.5 24,350 ( 21.0 ) 30,842 82.2 Note : Comprehensive income For the three months ended June 30 , 2026 : For the three months ended June 30 , 2025 : ¥ 57,241 million 222.5 % ] ¥ 17,747 million ( 53.1 ) % ] Basic earnings per share Three months ended Yen June 30 , 2026 84.77 104.78 Diluted earnings per share Yen 84.77 104.73 June 30 , 2025 ( 2 ) Consolidated financial position As of June 30 , 2026 March 31 , 2026 Reference : Equity As of June 30 , 2026 : As of March 31 , 2026 : Total assets Net assets Equity - to - asset ratio Millions of yen 9,426,645 9,539,812 Millions of yen 923,031 877,882 % 9.8 9.2 ¥ ¥ 923,008 million 877,704 million ( Note ) Equity - to - asset ratio = ( Net assets – Share acquisition rights Non - controlling interests ) / Total assets This ratio is not the capital adequacy ratio specified by the Notice on Capital Adequacy Ratio Regulations .
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22222..... CCCCCaaaaassssshhhhh dddddiiiiivvvvviiiiidddddeeeeennnnndddddsssss Annualdividendspershare Firstquarter-end Secondquarter-end Thirdquarter-end Fiscalyear-end Total Yen Yen Yen Yen Yen Fiscalyearended - 30.00 - 30.00 60.00March31,2026 Fiscalyearending -March31,2027 Fiscalyearending March31,2027 (Forecast) 40.00 - 40.00 80.00 Note:Revisionstotheforecastofcashdividendsmostrecentlyannounced: None 33333..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuulllllttttt fffffooooorrrrreeeeecccccaaaaassssstttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddiiiiinnnnnggggg MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222277777 (((((fffffrrrrrooooommmmm AAAAAppppprrrrriiiiilllll 11111,,,,, 22222000002222266666 tttttooooo MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222277777))))) (Percentagesindicateyear-on-yearchanges.) Ordinaryincome Ordinaryprofit Profitattributableto ownersofparent Basicearningspershare Millionsofyen % Millionsofyen % Millionsofyen % Yen Sixmonthsending September30,2026 147,500 6.9 62,000 12.2 43,000 (0.6) 149.77 Fullyear 270,000 1.5 111,000 11.9 77,000 3.7 268.20 Note:Revisionstothefinancialresultforecastmostrecentlyannounced: Yes ***** NNNNNooooottttteeeeesssss (1)Significantchangesinthescopeofconsolidationduringtheperiod: None (2)Adoptionofaccountingtreatmentspecifictothepreparationofquarterlyconsolidatedfinancialstatements: None (3)Changesinaccountingpolicies,changesinaccountingestimates,andrestatement (i) Changesinaccountingpoliciesduetorevisionstoaccountingstandardsandotherregulations: None (ii) Changesinaccountingpoliciesduetootherreasons: None (iii) Changesinaccountingestimates: None (iv) Restatement: None (4)Numberofissuedshares(commonshares) (i) Totalnumberofissuedsharesattheendoftheperiod(includingtreasuryshares) AsofJune30,2026 313,408,831 shares AsofMarch31,2026 313,408,831 shares (ii) Numberoftreasurysharesattheendoftheperiod AsofJune30,2026 26,310,203 shares AsofMarch31,2026 25,277,909 shares (iii) Averagenumberofsharesoutstandingduringtheperiod(cumulativefromthebeginningofthefiscalyear) ThreemonthsendedJune30,2026 287,225,483 shares ThreemonthsendedJune30,2025 294,352,313 shares *ReviewoftheJapanese-languageoriginalsoftheattachedconsolidatedquarterlyfinancialstatementsbycertifiedpublic accountantsoranauditfirm: None *Properuseofearningsforecasts,andotherspecialmatters The above forecasts are based on the information which is presently available and certain assumptions which are considered to be reasonable. Actualresultsmaydiffermateriallyfromthoseforecastsdependingonvariousfuturefactors.
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○Table of Contents - Attachments 1. Overview of Operating Results, etc. ....................................................................................... 2 (1) Overview of Operating Results in the Period under Review .............................................. 2 (2) Overview of Financial Position in the Period under Review ............................................. 2 (3) Explanation Regarding Consolidated Financial Results Forecast and Other Forward-Looking Information .................................................................................... 2 2. Quarterly Consolidated Financial Statements and Primary Notes .......................................... 3 (1) Quarterly Consolidated Balance Sheets .................... ....................................................... 3 (2) Quarterly Consolidated Statements of Income and Comprehensive Income ..................... 5 (3) Notes to Quarterly Consolidated Financial Statements ...................................................... 7 (Notes on Going Concern Assumption) .............................................................................. 7 (Notes in Case of Significant Changes in Shareholders’ Equity) ....................................... 7 (Additional Information) .................................................................................................... 7 (Notes to Segment Information, Etc.) ................................................................................. 8 (Notes to Statements of Cash Flows) .................................................................................. 9 (Significant Subsequent Events) ....................................................................................... 10 3. Three Months Ended June 30, 2026 Earnings Briefing Materials. ....................................... 13 (1) Overview of Profit and Loss in the Three Months Ended June 30, 2026 [Iyogin Holdings, consolidated] [Iyo Bank, nonconsolidated] ...................................... 13 (2) Interest margins [Iyo Bank, nonconsolidated] ............. ................................................. 15 (3) Balances of deposits, etc. and loans [Iyo Bank, nonconsolidated] ............................... 16 (4) Balance of assets in custody [Iyogin Holdings, consolidated]...................................... 16 (5) Valuation Gain/Loss on Securities [Iyogin Holdings, consolidated] .............................. 17 (6) Non-Performing Loans Based on the Disclosure Standards under the Financial Reconstruction Act [Iyogin Holdings, consolidated] ........................ 18 1
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1. Overview of Operating Results, etc. (1) Overview of Operating Results in the Period under Review Consolidated operating results for the three months ended June 30, 2026 were as follows. Ordinary income increased by ¥1,124 million year on year to ¥80 ,832 million mainly due to an increase in interest income on account of a rise in domestic interest rates and increased loan balance, which was offset by a decrease in other income stemming from a decrease in gain on sa le of stock and other factors. Meanwhile, ordinary expenses increased by ¥10,293 million year on year to ¥46,415 million mainly due to an increase in other ordinary expenses. As a result, consolidated ordinary profit decreased by ¥9,169 m illion year on year to ¥34,416 million, and profit attributable to owners of parent decreased by ¥6,492 million year on year to ¥24,350 million. (2) Overview of Financial Position in the Period under Review The consolidated financial position was as below. Total assets decrease by ¥113.1 billion from the end of the previous fiscal year to ¥9,426.6 billion. Net assets increased by ¥45.1 billion from the end of the previous fiscal year to ¥923.0 billion. Balances of major accounting items were deposits, etc., including negotiable certificates of deposit, of ¥7,345.9 billion, an increase of ¥66.2 billion from the end of the previous fiscal year, loans and bills discounted of ¥6,107.4 billion, an increase of ¥0.1 billion from the end of the previous fiscal year, and securities of ¥1,489.0 billion, an decrease of ¥216.7 billion from the end of the previous fiscal year. (3) Explanation Regarding Consolidated Financial Results Forecast and Other Forward-Looking Information The Company has revised the consolidated financial results forecast for the six months ended September 30, 2026, which was announced on May 8, 2026. For details, please s ee “Notice Concerning Revisions to Consolidated Financial Results Forecasts” announced today (August 7, 2026). 2
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QuarterlyConsolidatedFinancialStatementsandPrimaryNotes QuarterlyConsolidatedBalanceSheet (Millionsofyen) AsofMarch31,2026 AsofJune30,2026 Assets Cashandduefrombanks 1,167,067 1,370,255 Callloansandbillsbought 5,116 6,268 Cashcollateralprovidedforsecuritiesborrowed 120,647 - Monetaryclaimsbought 3,386 3,144 Tradingsecurities 318 325 Moneyheldintrust 5,404 4,441 Securities 1,705,787 1,489,037 Loansandbillsdiscounted 6,107,233 6,107,418 Foreignexchanges 6,594 5,770 Leasereceivablesandinvestmentassets 48,590 50,183 Otherassets 218,523 241,786 Tangiblefixedassets 85,721 85,360 Intangiblefixedassets 12,794 13,079 Retirementbenefitasset 61,828 62,026 Deferredtaxassets 345 321 Customers'liabilitiesforacceptancesandguarantees 32,357 30,704 Allowanceforloanlosses (41,906) (43,477) Totalassets 9,539,812 9,426,645 Liabilities Deposits 6,743,301 6,802,468 Negotiablecertificatesofdeposit 536,431 543,517 Callmoneyandbillssold 4,796 21,110 Securitiessoldunderrepurchaseagreements 122,894 80,668 Cashcollateralreceivedforsecuritieslent 176,178 49,537 Borrowedmoney 694,497 633,643 Foreignexchanges 2,002 3,952 Borrowedmoneyfromtrustaccount 1,764 1,797 Otherliabilities 228,640 202,635 Provisionforbonuses 2,513 373 Retirementbenefitliability 6,647 6,774 Provisionforreimbursementofdeposits 245 169 Provisionforcontingentloss 1,297 1,324 Provisionforshare-basedcompensation 797 846 Allowancefordemolitionofnon-currentassets 590 590 Reservesunderspeciallaws 7 7 Deferredtaxliabilities 97,443 113,969 Deferredtaxliabilitiesforlandrevaluation 9,521 9,521 Acceptancesandguarantees 32,357 30,704 Totalliabilities 8,661,929 8,503,614 3
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(Millionsofyen) AsofMarch31,2026 AsofJune30,2026 Netassets Sharecapital 20,000 20,000 Capitalsurplus 28,296 28,296 Retainedearnings 616,452 632,119 Treasuryshares (38,731) (41,984) Totalshareholders'equity 626,018 638,431 Valuationdifferenceonavailable-for-salesecurities 195,689 234,558 Deferredgainsorlossesonhedges 16,576 11,118 Revaluationreserveforland 18,237 18,237 Remeasurementsofdefinedbenefitplans 21,182 20,662 Totalaccumulatedothercomprehensiveincome 251,685 284,576 Shareacquisitionrights 23 23 Non-controllinginterests 155 - Totalnetassets 877,882 923,031 Totalliabilitiesandnetassets 9,539,812 9,426,645 4
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QuarterlyConsolidatedStatementsofIncomeandComprehensiveIncome QuarterlyConsolidatedStatementofIncome FortheThree-MonthPeriod (Millionsofyen) Forthethreemonths endedJune30,2025 Forthethreemonths endedJune30,2026 Ordinaryincome 79,708 80,832 Interestincome 38,326 41,633 Interestonloansanddiscounts 22,661 25,800 Interestanddividendsonsecurities 14,221 13,269 Trustfees 0 0 Feesandcommissions 4,010 4,341 Otherordinaryincome 12,112 12,952 Otherincome 25,258 21,904 Ordinaryexpenses 36,122 46,415 Interestexpenses 11,719 11,704 Interestondeposits 5,117 7,143 Feesandcommissionspayments 1,520 1,601 Otherordinaryexpenses 5,331 14,961 Generalandadministrativeexpenses 15,639 15,623 Otherexpenses 1,912 2,525 Ordinaryprofit 43,585 34,416 Extraordinaryincome 0 - Gainondisposalofnon-currentassets 0 - Extraordinarylosses 18 5 Lossondisposalofnon-currentassets 18 5 Profitbeforeincometaxes 43,566 34,411 Incometaxes-current 11,591 8,673 Incometaxes-deferred 1,134 1,387 Totalincometaxes 12,725 10,061 Profit 30,841 24,350 Lossattributabletonon-controllinginterests (1) - Profitattributabletoownersofparent 30,842 24,350 5
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QuarterlyConsolidatedStatementofComprehensiveIncome FortheThree-MonthPeriod (Millionsofyen) Forthethreemonths endedJune30,2025 Forthethreemonths endedJune30,2026 Profit 30,841 24,350 Othercomprehensiveincome (13,094) 32,890 Valuationdifferenceonavailable-for-salesecurities (10,388) 38,869 Deferredgainsorlossesonhedges (2,294) (5,458) Remeasurementsofdefinedbenefitplans,netoftax (411) (519) Comprehensiveincome 17,747 57,241 Comprehensiveincomeattributableto Comprehensiveincomeattributabletoownersof parent 17,748 57,241 Comprehensiveincomeattributabletonon-controlling interests (1) - 6
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(3) Notes to Quarterly Consolidated Financial Statements (Notes on Going Concern Assumption) Not applicable. (Notes in Case of Significant Changes in Shareholders’ Equity) Not applicable. (Additional Information) (A stock-based remuneration system that makes use of a trust) The Company and The Iyo Bank, Ltd. (hereinafter, “Iyo Bank”), a s u b s i d i a r y o f t h e C o m p a n y , h a v e introduced a stock-based remuneration system that makes use of a trust for the Company’s Directors (excluding Directors serving as Audit and Supervisory Committee Members) and Executive Officers, as well as Iyo Bank’s directors (excluding directors serving as audit and supe rvisory committee members) and executive officers (hereinafter, collectively referred to as “Directors, etc.”), for the purpose of raising their awareness for contribution to the Company’s medium to long-term performance and enhancement of its corporate value. 1. Summary of the transaction The trust acquires shares of the Company using the money contributed by the Company as funds. Based on the Stock Issuance Rules prescribed by the Company and Iyo Bank, Directors, etc. are awarded points, and then at time of retirement, awarded shares of the Company and cash that correspond to the number of points through the trust. 2. Matters regarding shares of the Company held by the trust (1) Shares of the Company held by the trust are recorded as tre asury shares under shareholders' equity, based on the book value in the trust. (2) The book value of shares in trust as of June 30, 2026 was ¥ 1,810 million (¥1,810 million at the end of the previous fiscal year). (3) The number of shares of the Company held in trust as of Ju ne 30, 2026 was 1,530 thousand shares (1,530 thousand shares at the end of the previous fiscal year). 7
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(Notes to Segment Information, Etc) For the three months ended June 30, 2025 1. Information about ordinary income, profit and loss by reportable segment (Millions of yen) Reportable segments Other Total Adjustments Amount recorded in Quarterly consolidated financial statements Banking business Leasing business Total Ordinary income Ordinary income to outside customers 74,067 5,111 79,178 529 79,708 － 79,708 Ordinary income arising from intersegment transactions 141 89 231 13,243 13,474 (13,474) － Total 74,209 5,201 79,410 13, 772 93,182 (13,474) 79,708 Segment profit 43,149 294 43,443 12,207 55,650 (12,065) 43,585 Notes: 1. Ordinary income are pr esented as the counterpart of sales of companies in other industries. 2. “Other” includes consigned in formation processing and software development business and securities business etc. not included in the reportable segments. 3. Adjustment of segment profit includes eliminations of intersegment transactions of negative ¥12,065 million. 4. Segment profit is adjusted t o ordinary profit in the quarterly consolidated statements of income. 2. Information on impairment losses on fixed assets and goodwill, etc. by reportable segment (Significant impairment losses on fixed assets) Not applicable. (Significant changes in amount of goodwill) Not applicable. (Significant gains on bargain purchase) Not applicable. 8
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For the three months ended June 30, 2026 1. Information about ordinary income, profit and loss by reportable segment (Millions of yen) Reportable segments Other Total Adjustments Amount recorded in Quarterly consolidated financial statements Banking business Leasing business Total Ordinary income Ordinary income to outside customers 74,255 5,853 80,109 722 80,832 － 80,832 Ordinary income arising from intersegment transactions 268 89 358 9,607 9,965 (9,965) － Total 74,524 5,943 80,467 10,330 90,797 (9,965) 80,832 Segment profit 33,841 227 34,068 8,771 42,840 (8,423) 34,416 Notes: 1. Ordinary income are pr esented as the counterpart of sales of companies in other industries. 2. “Other” includes consigned in formation processing and software development business and securities business etc. not included in the reportable segments. 3. Adjustment of segment profit includes eliminations of intersegment transactions of negative ¥8,423 million. 4. Segment profit is adjusted t o ordinary profit in the quarterly consolidated statements of income. 2. Information on impairment losses on fixed assets and goodwill, etc. by reportable segment (Significant impairment losses on fixed assets) Not applicable. (Significant changes in amount of goodwill) Not applicable. (Significant gains on bargain purchase) Not applicable. (Notes to Statements of Cash Flows) No consolidated quarterly statements of cash flows for the thre e months ended June 30, 2026 have been prepared. Depreciation (including amortization of intangible fixed assets excluding goodwill) for the three months ended June 30, 2026 was as follows. For the three months ended June 30, 2025 For the three months ended June 30, 2026 Depreciation 1,825 Millions of yen 1,951 Millions of yen 9
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（Significant Subsequent Events) （Notice Concerning the Basic Agreement for a Business Integratio n between Iyogin Holdings, Inc. and The Ehime Bank, Ltd.） Iyogin Holdings, Inc( “Iyogin HD”) resolved, at the boards of directors held on July 24, 2026, to conclude a memorandum of understanding with The Ehime Bank, Ltd. ( “Ehim e Bank”) (Iyogin Holdings and Ehime Bank are hereinafter collectively referred to as the “Companies”) to proceed with discussions and deliberations toward implementing a management consolidation and the Companie s entered into a memorandum of understanding. 1．Principles and objectives of the Business Integration The objective of the Business Integration is to contribute to t he development of the regional economy by, under the principles of trust and mutual respect, stabilizi ng regional financial systems by creating a new financial group that maximizes the strengths of the Compani es as well as addressing the challenges facing the region as a whole and the Companies’ customers through cooperation. By combining the expertise, relationships, and human capital the Companies have cultivated up to now through the Business Integration, the Companies aim to improve the convenience of their services, expand their consulting functions, promote the development of growth of the regional economy, and maximize the Companies’ corporate value. 2．Form of the Business Integration The Companies are discussing and examining the implementation o f a share exchange (the “Share Exchange”), with a target date of April 1, 2027, in which Iyogi n HD will become the wholly-owning parent company and Ehime Bank will become its wholly-owned subs idiary, subject to the approval thereof by the general shareholders meeting of Ehime Bank and the acquisition of the necessary permissions, approvals, and the like from the relevant authorit ies to carry out the Business Integration. Because Ehime Bank will become a wholly-owned subsidiary of Iyo gin HD as a result of the Share Exchange, the shares of Ehime Bank are scheduled to be delisted from the Tokyo Stock Exchange prior to the effective date of the Share Exchange. Further, based on the determination that, following the Business Integration, pursuing business activities in a way that leverages the respective strengths of Iyogin HD’s s u b s i d i a r y T h e I y o B a n k , L t d . ( “ I y o Bank”) and Ehime Bank will contribute to achieving the principl es and objectives of the Business Integration, the Companies plan to adopt a “single platform multi-brand” system. Please note that the form of the Business Integration may chang e in the course of the Companies’ ongoing discussions and examinations. 3．Share exchange ratio The share exchange ratio for the Share Exchange will be determi ned by the time of the execution of the definitive agreement (the “Definitive Agreement”) concernin g the Business Integration, taking into account the results of due diligence to be conducted in the future, the results of the share exchange ratio calculations by the third-party valuation firms appointed by each of the Companies, and other factors. 4．Establishment of the Integration Preparation Committee In order to smoothly realize the Business Integration, the Comp anies will establish the “Integration Preparation Committee” co-chaired by the Representative Director and President of Iyogin HD and the President of Ehime Bank and conduct intensive discussions regarding the Business Integration. 10
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5．Future schedule December 2026 (scheduled) Execution of the Definitive Agreement and a Share Exchange Agreement February 2027 (scheduled) Extraordinary general meeting of sha reholders of Ehime Bank April 1, 2027 (scheduled) Effective date of the Share Exchang e (Note 1)The above schedule is based on current plans and may be changed depending on future discussions between the Companies and other relevant factors. The implementation of the Business Integration is subject to the receipt of the required approvals, permits, and other authorizations from the relevant authorities. Any cause for de lay in the Business Integration schedule arising from the status of obtaining such approvals, permits, or other authorizations will be promptly announced. (Note 2)The Business Integration constitutes a simplified share exchange for Iyogin HD and is scheduled to be conducted without obtaining approval of its gen eral meeting of shareholders, but whether approval of the general meeting of shareholders of Iyogin HD is required will be confirmed by no later than the time of the execution of the Definitive Agreement. 6．Outline of the Companies (as of March 31, 2026) Trade name Iyogin Holdings, Inc. The Ehime Bank, Ltd. Location of head office 1 Minami-Horibata-cho, Matsuyama-shi, Ehime 2-1 Katsuyama-cho Matsuyama-shi, Ehime Name and title of representative Kenji Miyoshi, Representative Director and President Yoshinori Nishikawa, President Description of business Operation and management of banks and companies which may be made subsidiaries under the Banking Act and any of the businesses incidental or related t h e r e t o ; b u s i n e s s e s i n w h i c h a b a n k holding company may be engaged under the Banking Act Banking business Stated capital 20,000 million yen 21,367 million yen Date of incorporation October 3, 2022 March 20, 1943 Total number of issued shares 313,408,831 shares of common stock 39,426,777 shares of common stock End of fiscal year March 31 March 31 Balance in account and other deposits (non- consolidated) 7,298,342 million yen (Iyo Bank (non- consolidated)) 2,784,324 million yen Loan balance (non- consolidated) 6,164,420 million yen (Iyo Bank (non- consolidated)) 2,020,785 million yen Number of employees (consolidated) 3,098 employees 1,350 employees Number of branches (including sub-branches) Domestic: 121 branches Overseas :1 branch Overseas representative office:1 branch Domestic: 81 branches (Note) The number of branches of Iyogin HD is the number of bra nches of Iyo Bank. Each number excludes branches within branches, loan-specialized branches, and internet branches. 11
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(Acquisition of own shares) At the meeting of the Board of Directors held on August 7, 2026 , the Company resolved on matters pertaining to the acquisition of own shares pursuant to Article 156 of the Companies Act as applied pursuant to Article 165, Paragraph 3 of the same act. 1. Class of shares to be acquired: Common shares 2. Total number of shares to be acquired: Up to 6,000,000 shares 3. Total amount of shares acquisition costs: Up to ¥15.0 billion 4. Method of acquisition: Market purchase on the Tokyo Stock Exchange 5. Acquisition period: From August 10, 2026 to October 16, 2026 12
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３．Three Months Ended June 30, 2026 Earnings Briefing Materials （１） Overview of Profit and Loss in the Three Months Ended June 30, 2026 【いよぎんホールディングス連結】 [Iyogin Holdings, consolidated] (Millions of yen、%) Three Months Ended Three M onths Ended Financial results Progress June 30, 2025 June 30, 2026 forecasts for first rate half of fiscal 2026 Ordinary income 79,708 80,832 1,124 1.4 147,500 54.8 Consolidated gross profit 35,878 30,662 (5,216) (14.5) Net interest and dividend income 26,607 29,930 3,323 Net fees and commissions 2,489 2,740 251 Net other ordinary income 6,781 (2,008) (8,789) General and administrative expenses （-） 15,639 15,623 (16) (0.1) Provisions for loan losses （-） (587) 2,113 2,700 Write-off of loans （-） - 0 0 Provision of reserve for specific loan losses, net（-） - 1,340 1,340 Provision of reserve for general loan losses（-） - 536 536 Provision of reserve for contingent loss （-） (59) 26 85 Loss on sale of other receivables （-） 49 214 165 Reversal of allowance for loan losses 534 - (534) Recoveries of written off claims 42 4 (38) Gain (loss) related to stock, etc. 22,003 20,613 (1,390) Other 754 876 122 Ordinary profit 43,585 34,416 (9,169) (21.0) 62,000 55.5 Extraordinary income (loss) (18) (5) 13 Profit before income taxes 43,566 34,411 (9,155) Income taxes - current （-） 11,591 8,673 (2,918) Income taxes - deferred （-） 1,134 1,387 253 Profit 30,841 24,350 (6,491) （-） (1) - 1 Profit attributable to owners of parent 30,842 24,350 (6,492) (21.0 ) 43,000 56.6 Loss attributable to non-controlling interests YoY Increase/ Decrease [Iyogin Holdings, consolidated] Profit attributable to owners of parent decreased by ¥ 6,492 million year on year to ¥24,350 million mainly due to the recording of non-consolidated loss on sale of bonds at Iyo Bank in light of a rise in domestic interest rates. However, the Company continues to maintain a high level of profitability, su pported by a solid increase in net interest and dividend income and other factors. [Iyo Bank, nonconsolidated] Profit decreased by ¥6,674 million year on year to ¥23,668 million mainly due to the recording of loss on sale of bonds in light of a rise in domestic in t e r e s t r a t e s . H o w e v e r , t h e C o mpany continues to maintain a high level of profitability, supported by a solid increase in core business net income drive n primarily by net interest a nd dividend income and other factors. 13
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[Iyo Bank, nonconsolidated] (Millions of yen、%) Three Months Ended Three M onths Ended Financial results Progress June 30, 2025 June 30, 2026 forecasts for first rate half of fiscal 2026 Ordinary income 73,910 74,094 184 0.2 133,500 55.5 Business gross profit 34,378 28,957 (5,421) (15.8) 30,454 34,702 4,248 13.9 Net interest and dividend income 26,507 29,923 3,416 Net fees and commissions 1,492 1,533 41 Net other ordinary income 6,378 (2,500) (8,878) 3,923 (5,745) (9,668) Expenses (excluding non-recurrent items) （-） 15,355 16,009 654 4.3 Real business net income 19,022 12,947 (6,075) (31.9) Core business net income 15,098 18,693 3,595 23.8 34,000 55.0 14,893 18,278 3,385 22.7 ① Provision of reserve for general loan losses（-） - 551 551 Business net income 19,022 12,396 (6,626) (34.8) Temporary gain (loss) 23,741 20,940 (2,801) ② Amortization of non-performing loans （-） (10) 1,559 1,569 ③ Reversal of allowance for loan losses 574 - (574) ④ Recoveries of written off claims 42 4 (38) (Provisions for loan losses ①＋②－③－④) （-） (626) 2,105 2,731 Gain (loss) related to stock, etc. 22,029 20,613 (1,416) Other temporary gain (loss) 1,085 1,881 796 Ordinary profit 42,763 33,336 (9,427) (22.0) 60,500 55.1 Extraordinary income (loss) (17) (6) 11 Profit before income taxes 42,746 33,330 (9,416) Total income taxes （-） 12,403 9,661 (2,742) Profit 30,342 23,668 (6,674) (22.0) 42,000 56.4 (Excluding profit/loss related to bonds including JGBs, etc.) (Of which, profit/loss related to bondsincluding JGBs, etc.) Core business net income (excluding gain/loss on cancellation of investment trusts) YoY Increase/ Decrease 14
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（２）Interest margins [Iyo Bank, nonconsolidated] (%) Three Months Ended June 30, 2026 Three Months Ended June 30, 2025 YoY (1) Yield on fund operation （A） 1.91 0.12 1.79 (a) Yield on loans 1.68 0.14 1.54 (b) Yield on securities 3.92 0.39 3.53 (2) Fund procurement cost （ B） 1.34 0.02 1.32 (a) Yield on deposits, etc. 0.45 0.12 0.33 (b) Yield on external debt 0.43 (0.20) 0.63 (3) Gross interest margin (A)-(B) 0.57 0.10 0.47 [Iyo Bank, nonconsolidated] (Domestic business division) (%) Three Months Ended June 30, 2026 Three Months Ended June 30, 2025 YoY (1) Yield on fund operation （ A） 1.38 0.26 1.12 (a) Yield on loans 1.40 0.25 1.15 (b) Yield on securities 4.15 0.74 3.41 (2) Fund procurement cost （ B） 1.16 0.15 1.01 (a) Yield on deposits, etc. 0.35 0.14 0.21 (b) Yield on external debt 0.12 0.06 0.06 (3) Gross interest margin (A)-(B) 0.22 0.11 0.11 15
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（３）Balances of deposits, etc. and loans [Iyo Bank, nonconsolidated] （Reference） （Billions of yen） （Billions of yen ） As of June 30, 2026 As of March 31, 2026 As of June 30, 2025 Change from March 31, 2026 Deposits, etc. (year-end balance) 7,362.4 64.1 7,298.3 7,186.1 Of which, individual deposits 4,016.5 40.2 3,976.3 4,005.8 Loans (year-end balance) 6,167.5 3.1 6,164.4 5,907.3 Of which, loans to SMEs 4,622.0 (10.6) 4,632.6 4,452.0 Individual loans 1,229.6 5.4 1,224.2 1,198.8 Of which, Housing loans 932.2 7.0 925.2 905.3 (Notes) 1. Deposits, etc. refer to a sum of deposits and negotiable certificates of deposit. 2. Loans to SMEs are loans extended to SMEs and individuals. （４）Balance of assets in custody [Iyogin Holdings, consolidated] （Reference） （Billions of yen） （Billions of yen） As of June 30, 2026 As of March 31, 2026 As of June 30, 2025 Change from March 31, 2026 Balance of assets in custody at Iyo Bank 561.9 41.1 520.8 461.9 Investment trusts 121.8 18.0 103.8 86.8 Insurance policies 228.6 3.1 225.5 219.7 JGBs 91.2 8.0 83.2 65.3 Financial product intermediary 120.2 12.0 108.2 89.9 Balance of assets in custody at Shikoku Alliance Securities 521.3 33.8 487.5 376.4 Total 1,083.2 74.9 1,008.3 838.3 The balance of deposits, etc. increased by ¥64.1 billion (up 0. 9%) from March 31, 2026, while the loan balance rose by ¥3.1 billion (up 0.1%). The balance of assets in custody at Iyo Bank and Shikoku Allian ce Securities increased by ¥74.9 billion from March 31, 2026, amounting to ¥1,083.2 billion. 16
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（５）Valuation Gain/Loss on Securities [Iyogin Holdings, consolidat ed] （Reference） （Billions of yen） （ Billions of yen） As of June 30, 2026 As of March 31, 2026 As of June 30, 2025 Fair value Valuation gain/loss F a i r value Valuation gain/loss Fair value Valuation gain/loss Change from March 31, 2026 Valuation gain Valuation loss Valuation gain Valuation loss Valuation gain Valuation loss Available-for- sale securities 1,459.4 349.8 56.8 360.4 10.5 1,678.8 293.0 322.4 29.3 1,763.8 248.0 279.4 31.3 Stocks 382.0 317.9 30.2 318.0 0.1 355.6 287.7 287.8 0.1 315.9 248.5 248.7 0.1 Bonds 428.7 (4.5) 9.7 0.4 5.0 394.5 (14.2) 0.4 14.6 537.7 (10.5) 3.6 14.2 Other 648.6 36.5 17.0 41.8 5.3 928.6 19.5 34.1 14.6 910.1 10. 0 27.1 17.0 (Notes) 1. As "available-for-sale securities" are stated at fai r value, figures for valuation gain/loss recorded are differenc es between their consolidated balance sheet amounts and acquisition costs. 2. There are no held-to-maturity bonds. (Note) Excluding evaluation gain (loss) on money held in trust Valuation gain on securities as of June 30, 2026 amounted to ¥349.8 billion, maintaining a top-tier level among regional banks. 299.9 366.9 262.9 293.0 349.8 28,041 40,369 35,617 51,063 70,062 20,000 25,000 30,000 35,000 40,000 45,000 50,000 55,000 60,000 65,000 70,000 75,000 100 150 200 250 300 350 400 2023/3 2024/3 2025/3 2026/3 2026/6 Nikkei average(yen)(Billions of yen) Change in evaluation gain on securities [Consolidated] Evaluation gain on securities Nikkei average(right axis) 17
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（６）Non-Performing Loans Based on the Disclosure Standards under the Financial Reconstruction Act [Iyogin Holdings, consolidated] （Reference） （Billions of yen） （ Billions of yen） As of June 30, 2026 As of March 31, 2026 As of June 30, 2025 Change from March 31, 2026 Loans to bankrupt or Effectively bankrupt borrowers 13.3 2.9 10.4 8.6 Doubtful assets 75.3 (2.9) 78.2 70.8 Credit subject to specific risk management 13.0 (0.3) 13.3 17.3 Loans overdue for 3 months or longer 1.9 (0.6) 2.5 2.2 Restructured loans 11.0 0.2 10.8 15.1 Total disclosed non-performing loans 101.7 (0.3) 102.0 96.8 Normal loans 6,320.5 (8.9) 6,329.4 6,066.6 Total 6,422.2 (9.3) 6,431.5 6,163.5 Ratio of disclosed non-performing loans 1.58％ －％ 1.58％ 1.57％ The balance of non-performing loans based on the disclosure sta ndards under the Financial Reconstruction Act was ¥101.7 billion, with a ratio of disclosed non-performing loans of 1.58%, remaining at a low level. 1.75% 1.63% 1.54% 1.58% 1.58% 0.0 1.0 2.0 3.0 4.0 5.0 6.0 0 20 40 60 80 100 120 140 2023/3 2024/3 2025/3 2026/3 2026/6 （％）（Billions of yen） Change in the amount and ratio of disclosed non-performing loans Loans to bankrupt or effectively bankrupt borrowers Doubtful assets Credit subject to specific risk management Ratio of disclosed non-performing loans 18