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Securities code : 6247 ( TSE ) with hopeful technology HISAKA Supplementary Materials on Financial Results for the First Quarter of the Fiscal Year Ending on March 2027 ( FY2026 ) > HISAKA WORKS , LTD . August 7 , 2026 Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 ( FY2026 )
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 1/15 Contents ５．First half plan Progress ‣By Business Segment ６．Outlook for FY2025 ‣ By Business Segment 7．Dividend Plan …P11 …P12 …P13 …P14 …P15 Summary of Financial Results for the First Quarter of FY2026 ■■ １. Summary of Financial Results ２．Performance by Segment ‣ Heat Exchanger Segment ‣ Process Engineering Segment ‣ Valve Segment ３．Operating Results by Business Segment ‣ Orders Received, Net Sales (YoY) ‣ Operating Income, Order Backlog (YoY) ４．Assets, Liabilities and Net Assets … P3 … P4 … P5 … P6 … P7 … P8 … P9 Outlook for FY2026
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 2/15 Summary of Financial Results for the First Quarter of FY2026
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 3/15 １. Summary of Financial Results for the First Quarter of FY2026 (YoY Change) (Millions of Yen) Compared to FY2025 1Q Results Profit Ratio Results Profit Ratio 10,328 11,113 784 7.6% Overseas Orders Received (Included) 2,769 3,151 381 13.8% 9,456 10,211 755 8.0% Overseas Net Sales (Included) 1,989 2,539 549 27.6% 587 6.2% 798 7.8% 211 35.9% 775 8.2% 1,101 10.8% 326 42.1% 572 6.1% 848 8.3% 275 48.1% Rate of Change Orders Received － － Net Sales － － Operating Profit Ordinary Profit Profit Attributable to Owners of Parent FY2026 1st Quarter 1st Quarter Inc./Dec. FY2025
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 4/15 ２‐①. Heat Exchanger Segment Performance Orders Received Net Sales Segment Profit 〇 Maintenance services performed well 〇 Large-scale orders for overseas vessels 〇 Large-scale parts orders for overseas plants 〇 Maintenance services performed well × Reactionary decline from a large- scale sales for overseas plants in the same period of the previous year 〇 Improvement in sales mix due to growth in maintenance service sales in Japan and overseas (Millions of Yen) FY2025 1Q FY2026 1Q Compared to FY2025 1Q Results Results Inc./Dec. Rate of Change 3,994 5,280 1,285 32.2% Overseas Orders Received(Included) 1,093 1,913 820 75.0% 4,529 4,337 ▲ 192 ▲ 4.2% Overseas Net Sales (Included) 1,647 1,370 ▲ 277 ▲ 16.8% 273 376 103 38.1% 6.0% 8.7% +2.7ptProfit Ratio Orders Received Segment Profit Net Sales 0% 6% 12% 18% 0 2,000 4,000 6,000 FY2024-1Q FY2025-1Q FY2026-1Q Orders Received Net Sales Segment Profit Profit Ratio
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 5/15 ２‐②. Process Engineering Segment Performance Orders Received Net Sales Segment Profit 〇 Large orders for food machinery Maintenance services 〇 Rebound decrease from large overseas orders in the same period of the previous year for pharmaceutical machinery and dyeing/finishing machinery 〇 Large-scale sales from multiple major customers in food machinery 〇 Rebound decrease from large-scale sales in the same period of the previous year in pharmaceutical machinery 〇 Increase in revenue due to higher sales × Unfavorable in sales mix (Millions of Yen) FY2025 1Q FY2026 1Q Compared to FY2025 1Q Results Results Inc./Dec. Rate of Change 5,035 4,484 ▲ 550 ▲ 10.9% Overseas Orders Received (Included) 1,547 1,149 ▲ 398 ▲ 25.8% 3,644 4,617 972 26.7% Overseas Net Sales (Included) 157 1,042 884 560.1% 356 295 ▲ 60 ▲ 17.1% 9.8% 6.4% ▲3.4ptProfit Ratio Segment Profit Net Sales Orders Received -4% 0% 4% 8% 12% ▲ 2,000 0 2,000 4,000 6,000 FY2024-1Q FY2025-1Q FY2026-1Q Orders Received Net Sales Segment Profit Profit Ratio
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 6/15 ２‐③. Valve Segment Performance Orders Received Net Sales Segment Profit 〇 Orders in the sewage treatment field increased × The impact of declining investment in the chemical industry led to sluggish orders for the chemical industry 〇 Sales to the semiconductor manufacturing industry and advanced materials industry were strong × Sales to the chemical industry and confectionery industry were sluggish 〇 Increase in sales ratio of application- specific valves and other products (Millions of Yen) FY2025 1Q FY2026 1Q Compared to FY2025 1Q Results Results Inc./Dec. Rate of Change 1,274 1,341 67 5.3% Overseas Orders Received (Included) 128 88 ▲ 39 ▲ 31.1% 1,258 1,250 ▲ 7 ▲ 0.6% Overseas Net Sales (Included) 184 127 ▲ 57 ▲ 31.2% 92 144 52 56.6% 7.3% 11.6% +4.3pt Segment Profit Profit Ratio Net Sales Orders Received 0% 3% 6% 9% 12% 15% 0 300 600 900 1,200 1,500 FY2024-1Q FY2025-1Q FY2026-1Q Orders Received Net Sales Segment Profit Profit Ratio
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 7/15 ３‐①. Operation Results by Business Segment Orders Received , Net Sales (YoY Change) (Millions of Yen) Compared to FY2025 1Q Results Composition Ratio Results Composition Ratio Inc./Dec. Rate of Change Heat Exchanger Segment 3,994 38.7% 5,280 47.5% 1,285 32.2% Process Engineering Segment 5,035 48.8% 4,484 40.3% ▲ 550 ▲ 10.9% Valve Segment 1,274 12.3% 1,341 12.1% 67 5.3% Other 23 0.2% 7 0.1% ▲ 16 ▲ 70.7% 10,328 100.0% 11,113 100.0% 784 7.6% Heat Exchanger Segment 4,529 47.9% 4,337 42.5% ▲ 192 ▲ 4.2% Process Engineering Segment 3,644 38.5% 4,617 45.2% 972 26.7% Valve Segment 1,258 13.3% 1,250 12.2% ▲ 7 ▲ 0.6% Other 23 0.3% 7 0.1% ▲ 16 ▲ 70.7% 9,456 100.0% 10,211 100.0% 755 8.0% FY2025 1st Quarter FY2026 1st Quarter Orders Received Net Sales
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 8/15 ３‐②. Operation Results by Business Segment Operating Profit , Order Backlog (YoY Change) (Millions of Yen) Compared to FY2025 1Q Results Composition Ratio Results Composition Ratio Inc./Dec. Rate of Change Heat Exchanger Segment 273 36.9% 376 46.5% 103 38.1% Process Engineering Segment 356 48.2% 295 36.4% ▲ 60 ▲ 17.1% Valve Segment 92 12.5% 144 17.8% 52 56.6% Other 18 2.4% ▲ 5 ▲ 0.7% ▲ 23 ― Subtotal 740 100.0% 811 100.0% 71 9.7% Adjustment amount ▲ 152 ― ▲ 13 ― 139 ― 587 ― 798 ― 211 35.9% Heat Exchanger Segment 7,059 25.0% 8,501 32.8% 1,441 20.4% Process Engineering Segment 19,538 69.3% 15,609 60.2% ▲ 3,928 ▲ 20.1% Valve Segment 1,609 5.7% 1,826 7.0% 216 13.4% Other ― ― ― ― ― ― 28,207 100.0% 25,937 100.0% ▲ 2,270 ▲ 8.0% Operating Profit FY2025 1st Quarter FY2026 1st Quarter Order Backlog
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 9/15 ４．Assets, Liabilities and Net Assets 2026/3 2026/32026/6 2026/6 Current Assets Property, Plant and Equipment Intangible Assets Investments and Other Assets Current Liabilities Non-Current Liabilities Shareholders' Equity Other Net Assets （Millions of Yen）（Millions of Yen） (Millions of Yen) (Millions of Yen) As of the end of March 2026 As of the end of June 2026 vs Previous Fiscal Year As of the end of March 2026 As of the end of June 2026 vs Previous Fiscal Year 35,832 34,318 ▲ 1,513 Current Liabilities 12,363 11,215 ▲ 1,148 Property, Plant and Equipment 26,282 26,333 50 Non-Current Liabilities 7,438 7,506 68 Intangible Assets 1,704 1,775 71 19,802 18,722 ▲ 1,080 Investments and Other Assets 19,264 20,645 1,380 Shareholders' Equity 53,201 53,313 111 47,250 48,753 1,503 Other Net Assets 10,079 11,036 957 63,280 64,350 1,069 83,082 83,072 ▲ 10 83,082 83,072 ▲ 10 Current assets Total Liabilities Total Non- Current Assets Total Net Assets Total Assets Total Liabilities and Net Assets
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 10/15 Outlook for FY2026
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 11/15 ５‐①. First Half Plan Progress (Millions of Yen) Compared to FY2026 FY2025 1st Half 1st Quarter Results Profit Ratio Forecasts Profit Ratio Variance YoY Change(%) Results Achievement Rate 20,259 ― 21,000 ― 740 3.7% 11,113 52.9% 21,893 ― 22,000 ― 106 0.5% 10,211 46.4% 1,822 8.3% 1,700 7.7% ▲ 122 ▲ 6.7% 798 47.0% 1,929 8.8% 1,900 8.6% ▲ 29 ▲ 1.5% 1,101 58.0% 1,419 6.5% 1,240 5.6% ▲ 179 ▲ 12.6% 848 68.4% FY2025 FY2026 1st Half 1st Half Net Sales Operating Profit Ordinary Profit Profit Attributable to Owners of Parent Orders Received
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 12/15 ５‐②. First Half Plan Progress (By Segment) (Millions of yen) Variance( YoY) FY2026 1st Quarter Aucual Composition ratio Forecasts Composition ratio ( % ) Actual Achievement Rate Heat Exchanger Segment 8,029 39.6% 8,900 42.4% 870 10.8% 5,280 59.3% Process Engineering Segment 9,603 47.4% 9,300 44.3% ▲ 303 ▲ 3.2% 4,484 48.2% Valve Segment 2,577 12.7% 2,780 13.2% 202 7.8% 1,341 48.3% Other 48 0.3% 20 0.1% ▲ 28 ▲ 58.6% 7 35.0% 20,259 100.0% 21,000 100.0% 740 3.7% 11,113 52.9% Heat Exchanger Segment 8,694 39.7% 8,800 40.0% 105 1.2% 4,337 49.3% Process Engineering Segment 10,615 48.5% 10,500 47.7% ▲ 115 ▲ 1.1% 4,617 44.0% Valve Segment 2,535 11.6% 2,680 12.2% 144 5.7% 1,250 46.7% Other 48 0.2% 20 0.1% ▲ 28 ▲ 58.6% 7 35.0% 21,893 100.0% 22,000 100.0% 106 0.5% 10,211 46.4% Heat Exchanger Segment 580 29.6% 960 53.3% 379 65.4% 376 39.3% Process Engineering Segment 1,194 61.0% 610 33.9% ▲ 584 ▲ 48.9% 295 48.5% Valve Segment 147 7.5% 220 12.2% 72 49.0% 144 65.7% Other 36 1.9% 10 0.6% ▲ 26 ▲ 73.0% ▲ 5 － Subtotal 1,959 100.0% 1,800 100.0% ▲ 159 ▲ 8.1% 811 45.1% Adjustment amount ▲ 136 ― ▲ 100 ― 36 ― ▲ 13 － 1,822 ― 1,700 ― ▲ 122 ▲ 6.7% 798 47.0% FY2026 1st Half Orders received Net sales Operating profit FY2025 1st Half
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 13/15 ６‐①. Outlook for FY2026 (Millions of Yen) Compared to FY2025 Results Results Profit Ratio Forecasts Profit Ratio Variance YoY Change(%) 42,591 ― 47,000 ― 4,408 10.4% 44,890 ― 44,000 ― ▲ 890 ▲ 2.0% 3,303 7.4% 3,300 7.5% ▲ 3 ▲ 0.1% 3,620 8.1% 3,600 8.2% ▲ 20 ▲ 0.6% 3,449 7.7% 2,410 5.5% ▲ 1,039 ▲ 30.1% FY2025 FY2026 Full Year Full Year Net Sales Operating Profit Ordinary Profit Profit Attributable to Owners of Parent Orders Received
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 14/15 ６‐②. Outlook for FY2026 (By Segment) (Millions of yen) Variance(YoY) Aucual Composition ratio Forecasts Composition ratio ( % ) Heat Exchanger Segment 17,193 40.4% 20,400 43.4% 3,206 18.6% Process Engineering Segment 20,000 46.9% 20,900 44.5% 899 4.5% Valve Segment 5,324 12.5% 5,670 12.0% 345 6.5% Other 72 0.2% 30 0.1% ▲ 42 ▲ 58.4% 42,591 100.0% 47,000 100.0% 4,408 10.4% Heat Exchanger Segment 17,229 38.4% 18,100 41.1% 870 5.1% Process Engineering Segment 22,405 49.9% 20,400 46.4% ▲ 2,005 ▲ 9.0% Valve Segment 5,183 11.5% 5,470 12.4% 286 5.5% Other 72 0.2% 30 0.1% ▲ 42 ▲ 58.4% 44,890 100.0% 44,000 100.0% ▲ 890 ▲ 2.0% Heat Exchanger Segment 988 27.9% 1,830 52.3% 841 85.2% Process Engineering Segment 2,129 60.2% 1,210 34.6% ▲ 919 ▲ 43.2% Valve Segment 366 10.4% 450 12.8% 83 22.6% Others 52 1.5% 10 0.3% ▲ 42 ▲ 80.9% Subtotal 3,537 100.0% 3,500 100.0% ▲ 37 ▲ 1.1% Adjustment amount ▲ 234 ― ▲ 200 ― 34 ― 3,303 ― 3,300 ― ▲ 3 ▲ 0.1% FY2026 Full Year Orders received Net sales Operating profit FY2025 Full Year
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) PAGE 15/15 ７．Dividend Plan [Basic Policy on Profit Distribution] Our basic policy is to return appropriate profits to our shareholders while strengthening our financial position and management foundation while keeping "fairness" and “impartiality" in mind for all our stakeholders. Specifically, we will strive for continuous and stable dividends with Consolidated Dividend on Equity (DOE) of 2.0% or more, taking into account consolidated net assets and consolidated results, while balancing retained earnings. （ ）
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Supplementary Materials on Financial Results for the First Quarter of Fiscal Year Ending on March 2027 (FY2026) Origin of the company name The name HISAKA derives from “日 (HI)” from Japan and “阪(SAKA)” from Osaka , incorporating the desire to be a vibrant company like Osaka , a city synonymous with commerce in Japan (NOTE)The data and future forecasts disclosed in this document are based on judgments made as of the date of publication of this document and available information and are subject to change due to various factors. Accordingly, there is no guarantee that these targets and forecasts will be achieved or that future performance will be achieved. These information is subject to change without notice. Accordingly, the reader is urged to check this information and materials against information obtained by other means and to make decisions as to whether to use it. We assume no responsibility for any damages resulting from the use of this document. Origin of logo mark The design is a combination of the Japanese character “日” which stands for Japan, and “S” for stainless steel. The circular design signifies maturity, reflecting our aspiration from both our employees and products to grow and evolve with rich human qualities. ＜Contact Us＞ HISAKA WORKS , LTD. CORPORATE MANAGEMENT DIV . IR & PR SECT WEB ： https://www.hisaka.co.jp e-mail ： ir@hisaka.co.jp TEL ： 06-6363-0015 〒530-0057 2-12-7 SONEZAKI KITA-KU OSAKA CITY