Interim report
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(For reference purposes only) Consolidated Financial Results for the 1st Quarter of the Fiscal Year Ending March 31, 2027 [Japanese Standard] August 28, 2026 Stock exchange: Tokyo Listed company name: AIDA ENGINEERING, LTD. Stock code: 6118 (URL https://www.aida.co.jp/en/) Representative: Toshihiko Suzuki, Representative Director and President (CEO) Contact: Akihito Kumagai, Deputy Division Manager, General Administration Headquarters Tel: +81-42-772-5231 Scheduled date of beginning dividend payment: － Preparation of supplemental explanatory materials: Yes Holding of financial results briefing: None (Figures are rounded down to the nearest million yen) 1. Consolidated Results for 1st Quarter of the Fiscal Year Ending March 31, 2027 (April 1, 2026 to June 30, 2026) (1) Consolidated Financial Results (Percentages represent change compared to the previous period) Net sales Operating income Ordinary income Net income attributable to owners of parent Millions of yen % Millions of yen % Millions of yen % Millions of yen % Three months ended June 30, 202 6 15,347 (17.3) 457 (63.9) 801 (42.6) 484 (48.5) Three months ended June 30, 202 5 18,550 3.9 1,268 41.1 1,394 62.1 941 21.3 Note: Comprehensive income: Three months ended June 30, 2026 2,440 million yen (157.9%) Three months ended June 30, 2025 946 million yen (-44.1%) Net income per share Diluted net income per share Yen Yen Three months ended June 30, 202 6 8.92 8.90 Three months ended June 30, 202 5 16.57 16.55 (2) Consolidated Financial Position Total assets Net assets Shareholders’ equity ratio Net assets per share Millions of yen Millions of yen % Yen As of June 30, 2026 125,089 86,817 69.3 1,595.48 As of March 31, 2026 125,424 86,658 69.0 1,593.02 Reference: Shareholders’ equity As of June 30, 2026 86,726 million yen As of March 31, 2026 86,566 million yen 2. Cash Dividends Cash dividends per share 1Q End 2Q End 3Q End Year-end Total Yen Yen Yen Yen Yen Year ended March 31, 2026 – – – 39.00 39.00 Year ending March 31, 202 7 – Year ending March 31, 2027 (forecast) – – 39.00 39.00 Note: Revision of dividend forecast for this period: None 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.
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3. Forecasts of Consolidated Results for the Fiscal Year Ending March 31, 2027 (April 1, 2026 to March 31, 2027) (Percentages represent change compared to the previous corresponding period) Net sales Operating income Ordinary income Net income attributable to owners of parent Net income per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Full year 80,000 1.7 5,700 0.2 6,000 4.6 4,300 0.9 79.13 Note: Revision of forecasts of consolidated results: None Notes (1) Significant changes in the scope of consolidation during the period: None Newly included: – Excluded: – (2) Application of special accounting treatment use d in preparation of the quarterly consolidated fina ncial statements: Yes Note: Please refer to “(Accounting Policies Adopted Specially for the Preparation of Quarterly Consolidated Financial Statements)” in “(3) Notes to Quarterly Consolidated Financial Statements” on page 8 for details. (3) Changes in accounting policies, changes in accounting estimates and retrospective restatement 1. Changes in accounting policies due to revisions of accounting standards: None 2. Changes in accounting policies other than “1”: None 3. Changes in accounting estimates: None 4. Retrospective restatement: None (4) Number of issued shares (common shares) 1. Total number of issued shares at the end of the period (including treasury shares) As of June 30, 2026 59,662,021 shares As of March 31, 2026 59,662,021 shares 2. Total number of treasury shares at the end of t he period As of June 30, 2026 5,304,354 shares As of March 31, 2026 5,320,791 shares 3. Average number of shares outstanding during the period Three months ended June 30, 2026 54,350,474 shares Three months ended June 30, 2025 56,836,890 shares Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit corporation: None Statement for proper use of business forecast and other special remarks: (Note on forward-looking statements) The above forecasts and those presented in appended material are based on the information presently av ailable. Actual results may differ from these forecasts due to changes in various factors.
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1 Table of Contents - Attachments 1. Overview of Operating Results, Etc. ........... ................................................................................................... 2 (1) Overview of Operating Results ................ .................................................................................................. 2 (2) Overview of Financial Position ............... ................................................................................................... 3 (3) Consolidated Financial Results Forecast and Other Forward-Looking Information ................... .............. 3 2. Consolidated Financial Statements and Principal Notes .............................. .................................................. 4 (1) Consolidated Balance Sheets .................. ................................................................................................... 4 (2) Consolidated Statements of Income and Comprehensive Income ...................................... ....................... 6 Consolidated Statements of Income ............................................................................................................. 6 Consolidated Statements of Comprehensive Income ................................................................................... 7 (3) Notes to Quarterly Consolidated Financial Statements ............................................ .................................. 8 (Notes to Going Concern Assumption) .............. ........................................................................................ 8 (Notes Regarding Remarkable Fluctuation in Shareholders’ Equity) .......................................................... 8 (Accounting Policies Adopted Specially for the Preparation of Quarterly Consolidated Financial Statements) ..... .................................................................................... 8 (Segment Information) ................................................................................................................................. 9 (Notes Regarding Consolidated Statement of Cash Flows) ....................................................................... 10 (Significant Subsequent Events) .................. ............................................................................................ 10 3. Supplementary Information ..................... ..................................................................................................... 11 Status of Orders ................................. ...................................................................................................... 11
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2 1. Overview of Operating Results, Etc. (1) Overview of Operating Results During the three months ended June 30, 2026, the gl obal economy experienced steady growth, driven by r obust AI-related demand, despite being affected by supply constraints and rising prices caused by the Middle East conflict. However, concerns over downside factors remain, inc luding the prolonged Middle East conflict and risin g protectionism in various countries. In the metalforming machinery industry, the Japan F orming Machinery Association reported that orders r eceived for presses during the three months ended June 30, 2026 increased by 71.3% year on year to ¥51,381 mil lion due to an increase in orders, mainly from overseas. Under these conditions, orders received by AIDA ENG INEERING, LTD. (the “Company”) and its group companies (collectively, the “Group”) in the three months ended June 30, 2026 were ¥20,512 million (up 44.2% year on year), mainly due to an increase in orders for l arge presses (customized presses). The order backlo g increased to ¥63,560 million (up 8.8% from the end of the previous fiscal year). Net sales were ¥15,347 million (down 17.3% year on year), mainly due to decreased sales of high-speed presses. In terms of profit, operating income was ¥457 milli on (down 63.9% year on year), ordinary income was ¥ 801 million (down 42.6% year on year), and net income a ttributable to owners of parent was ¥484 million (d own 48.5% year on year), due to the impact of decreased sales and increased SG&A expenses. Operating results by segment during the three months ended June 30, 2026 were as follows. Japan: Net sales were ¥7,960 million (down 24.6% year on year), mainly due to decreased sales of hig h- speed presses to overseas members of the Group. Seg ment income was ¥177 million (down 63.9% year on year). China: Net sales were ¥1,764 million (down 39.8% year on year) due to decreased sales of high-speed presses, despite increased sales of general-purpose presses and services. Segment income was ¥100 million (down 56.5% year on year) due to decreased sales, despite decreased SG&A expenses. Asia: Net sales were ¥2,013 million (down 6.1% ye ar on year) due to a decrease in sales of customize d presses. Segment loss was ¥53 million (a profit of ¥187 million in the same period of the previous year) due to decreased gross profit and decreased sales. Americas: Net sales were ¥3,878 million (down 21. 3% year on year), mainly due to decreased sales of presses. Segment income was ¥118 million (down 25.3% year on year) due to decreased sales, despite improvement in gross profit for customized presses. Europe: Net sales were ¥3,082 million (down 9.9% year on year) due to a decrease in sales of customi zed presses and high-speed presses, despite increased s ales of general-purpose presses and services. Segment income was ¥13 million (down 42.9% year on year) due to decreased sales.
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3 (2) Overview of Financial Position Total assets as of June 30, 2026 decreased by ¥334 million from the end of the previous fiscal year to ¥125,089 million. This is primarily attributable to a ¥761 m illion decrease in cash and deposits, a ¥2,920 mill ion decrease in trade receivables, including notes and accounts rec eivable - trade, and contract assets and electronic ally recorded monetary claims – operating, a ¥1,096 million incre ase in inventories, and a ¥2,007 million increase i n investment securities. Total liabilities decreased by ¥494 million from th e end of the previous fiscal year to ¥38,271 millio n. This is primarily attributable to a ¥556 million decrease in accounts payable - other, a ¥671 million decrease in provision for bonuses, and a ¥685 million increase in deferred tax liabilities. Net assets increased by ¥159 million from the end of the previous fiscal year to ¥86,817 million. This is primarily attributable to a ¥1,802 million decrease in retain ed earnings due to cash dividends and a ¥1,386 mill ion increase in valuation difference on available-for-sale securities. As a result, shareholders’ equity ratio was 69. 3% as of June 30, 2026. (3) Consolidated Financial Results Forecast and Other Forward-Looking Information The forecasts of consolidated results for the fiscal year ending March 31, 2027, which the Company announced on May 15, 2026, remain unchanged.
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4 2. Consolidated Financial Statements and Principal Notes (1) Consolidated Balance Sheets (Millions of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 38,523 37,762 Notes and accounts receivable - trade, and contract assets 15,085 12,425 Electronically recorded monetary claims - operating 2,054 1,793 Finished goods 6,499 7,793 Work in process 18,601 18,372 Raw materials and supplies 5,644 5,675 Other 2,029 2,383 Allowance for doubtful accounts (109) (113) Total current assets 88,327 86,093 Non-current assets Property, plant and equipment Buildings and structures 28,737 29,283 Accumulated depreciation (21,428) (21,659) Buildings and structures, net 7,309 7,624 Machinery, equipment and vehicles 24,492 24,763 Accumulated depreciation (19,545) (19,976) Machinery, equipment and vehicles, net 4,946 4,786 Land 7,419 7,426 Construction in progress 893 667 Other 5,092 5,187 Accumulated depreciation (4,331) (4,414) Other, net 761 773 Total property, plant and equipment 21,329 21,277 Intangible assets 3,158 3,074 Investments and other assets Investment securities 10,622 12,629 Insurance funds 126 126 Retirement benefit asset 986 986 Deferred tax assets 543 570 Other 2,237 2,299 Allowance for doubtful accounts (1,906) (1,968) Total investments and other assets 12,609 14,645 Total non-current assets 37,097 38,996 Total assets 125,424 125,089
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5 (Millions of yen) As of March 31, 2026 As of June 30, 2026 Liabilities Current liabilities Accounts payable - trade 4,390 4,251 Electronically recorded obligations - operating 682 581 Short-term borrowings 2,751 2,781 Accounts payable - other 1,326 769 Income taxes payable 754 350 Contract liabilities 16,294 16,408 Provision for product warranties 620 577 Provision for bonuses 1,324 652 Provision for bonuses for directors (and other officers) 33 8 Provision for loss on orders received 74 116 Other 3,211 3,641 Total current liabilities 31,464 30,139 Non-current liabilities Long-term borrowings 1,500 1,500 Long-term accounts payable - other 1,307 1,456 Deferred tax liabilities 1,790 2,475 Provision for share awards 941 949 Retirement benefit liability 1,341 1,361 Asset retirement obligations 9 9 Other 410 380 Total non-current liabilities 7,302 8,132 Total liabilities 38,766 38,271 Net assets Shareholders’ equity Share capital 7,831 7,831 Capital surplus 12,586 12,586 Retained earnings 54,305 52,502 Treasury shares (2,849) (2,843) Total shareholders’ equity 71,872 70,076 Accumulated other comprehensive income Valuation difference on available-for-sale securities 4,941 6,327 Deferred gains or losses on hedges (160) (125) Foreign currency translation adjustment 9,854 10,391 Remeasurements of defined benefit plans 58 56 Total accumulated other comprehensive income 14,693 16,649 Share acquisition rights 91 91 Total net assets 86,658 86,817 Total liabilities and net assets 125,424 125,089
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6 (2) Consolidated Statements of Income and Comprehensive Income Consolidated Statements of Income (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 18,550 15,347 Cost of sales 14,529 11,861 Gross profit 4,020 3,486 Selling, general and administrative expenses 2,751 3,029 Operating income 1,268 457 Non-operating income Interest income 58 131 Dividend income 156 210 Foreign exchange gains – 21 Other 15 27 Total non-operating income 231 391 Non-operating expenses Interest expenses 21 28 Foreign exchange losses 76 – Other 7 19 Total non-operating expenses 105 48 Ordinary income 1,394 801 Extraordinary income Gain on sale of non-current assets 2 3 Total extraordinary income 2 3 Extraordinary losses Loss on retirement of non-current assets 0 0 Total extraordinary losses 0 0 Income before income taxes 1,397 804 Income taxes 455 320 Net income 941 484 Net income attributable to owners of parent 941 484
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7 Consolidated Statements of Comprehensive Income (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net income 941 484 Other comprehensive income Valuation difference on available-for-sale securities (21 ) 1,386 Deferred gains or losses on hedges 16 34 Foreign currency translation adjustment (1) 536 Remeasurements of defined benefit plans, net of tax 10 (1) Total other comprehensive income 4 1,955 Comprehensive income 946 2,440 Comprehensive income attributable to Comprehensive income attributable to owners of parent 946 2,440
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8 (3) Notes to Quarterly Consolidated Financial State ments (Notes to Going Concern Assumption) None (Notes Regarding Remarkable Fluctuation in Shareholders’ Equity) None (Accounting Policies Adopted Specially for the Preparation of Quarterly Consolidated Financial Statements) (Calculation of tax expenses) The effective tax rate after the application of tax effect accounting to income before income taxes fo r the current fiscal year is reasonably estimated. Tax expenses a re calculated by multiplying income before income t axes by the estimated effective tax rate. In addition, “income taxes – current” and “income taxes – deferred” are collectively presented as “income taxes.”
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9 (Segment Information) I. Three months ended June 30, 2025 Information regarding amounts of sales, income and disaggregation of revenue by reportable segment (Millions of yen) Japan China Asia Americas Europe Subtotal Adjustments (*1) Consolidated statements of income (*2) Sales (1) Sales to third parties a. Presses 3,941 2,302 1,169 3,332 2,664 13,411 － 13,411 b. Service 1,335 181 459 979 710 3,666 － 3,666 c. Others 926 2 5 530 7 1,472 － 1,472 Subtotal 6,204 2,486 1,634 4,842 3,382 18,550 － 18,550 (2) Inter-segment sales 4,351 443 510 84 37 5,427 (5,427) － Total sales 10,555 2,929 2,145 4,926 3,419 23,977 (5,427) 18,550 Segment income 491 230 187 159 23 1,091 177 1,268 Notes: 1. Adjustments of sales represent elimination of inter-segment transactions. Adjustments of segment income refer to the adjustment as a result of inter-segment transaction eliminations. 2. Segment income is adjusted to operating income of consolidated statements of income. II. Three months ended June 30, 2026 Information regarding amounts of sales, income and disaggregation of revenue by reportable segment (Millions of yen) Japan China Asia Americas Europe Subtotal Adjustments (*1) Consolidated statements of income (*2) Sales (1) Sales to third parties a. Presses 3,247 1,427 537 2,451 2,035 9,700 － 9,700 b. Service 1,484 193 601 870 1,032 4,181 － 4,181 c. Others 989 5 7 458 5 1,466 － 1,466 Subtotal 5,721 1,626 1,147 3,779 3,073 15,347 － 15,347 (2) Inter-segment sales 2,239 138 866 98 9 3,352 (3,352) － Total sales 7,960 1,764 2,013 3,878 3,082 18,700 (3,352) 15,347 Segment income (loss) 177 100 (53) 118 13 356 101 457 Notes: 1. Adjustments of sales represent elimination of inter-segment transactions. Adjustments of segment income (loss) refer to the adjustment as a result of inter-segment transaction eliminations. 2. Segment income (loss) is adjusted to operating income of consolidated statements of income.
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10 (Notes Regarding Consolidated Statement of Cash Flows) The Company has not prepared a quarterly consolidated statement of cash flows for the three months ended June 30, 2026. Depreciation (including amortization of intangible assets) for the three months ended June 30 is as follows: April 1, 2025 to June 30, 2025 April 1, 2026 to Ju ne 30, 2026 Depreciation ¥499 million ¥573 million (Significant Subsequent Events) (Repurchase and cancellation of treasury stock) The Company resolved, at the meeting of the Board of Directors held on July 10, 2026, to repurchase and cancel treasury stock. 1. Reasons for the Repurchase and Cancellation of Treasury Stock: To further enhance corporate value in accordance wi th the policies on growth investments and sharehold er returns set out in the Medium-Term Management Plan “AIDA Growth 30.” 2. Repurchase of Treasury Stock (1) Class of shares repurchased: Common stock (2) Total number of shares to be repurchased: 3,300,000 shares (maximum) (3) Total cost of share to be repurchased: 3,000 million yen (maximum) (4) Planned period of share repurchase: From September 7, 2026 to November 20, 2026 (5) Method of repurchase: Purchase on Tokyo Stock Exchange 3. Cancellation of repurchased shares (1) Class of shares to be canceled: Common stock (2) Total number of shares to be cancelled: All shares repurchased as indicated above 2. (3) Scheduled date of cancellation: December 10, 2026
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11 3. Supplementary Information Status of Orders Three months ended June 30, 2026 (Millions of yen) Orders Order backlog Amount Comparison with the previous period (%) Amount Comparison with the end of previous year (%) Japan 6,383 9.5 23,369 2.9 China 1,588 43.0 5,653 (0.7) Asia 5,296 140.3 7,243 134.1 Americas 4,785 105.2 16,250 6.6 Europe 2,458 (10.7) 11,044 (5.3) Total 20,512 44.2 63,560 8.8 Notes: 1. Inter-segment transactions have been eliminated. 2. Amounts above do not include consumption tax. 3. Effective from the current fiscal year, the order backlog of HMS and Dallas, acquired in the previous fiscal year, has been included in the order backlog of the Americas segment. The comparison with the end of previous year has been calculated based on the assumption that the order backlog of both companies had been included in the previous fiscal year-end balance.