Interim report
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Notice: This document is an excerpted translation of the original Japanese announcement and is only for reference purposes. In the event of any discrepancy between this translation and the Japanese original, the latter shall prevail. November 7, 2025 Consolidated Financial Results for the First Quarter of Fiscal Year Ending June 30, 2026 (Under Japanese GAAP) Company Name: Shibuya Corporation Stock Exchange Listing: Tokyo and Nagoya Stock Code: 6340 URL: https://www.shibuya.co.jp Representative: Hidetoshi Shibuya, President and CEO Contact: Kazuhiro Miyamae, Managing Director TEL: 076-262-1201 Scheduled Date of the Start of Dividend Payment: - Availability of Supplementary Material on Financial Results: Yes (Available in Japanese Only) IR Meeting (for Institutional Investors and Analysts): Not scheduled (Amounts less than one million yen are rounded down) 1. Consolidated Financial Results for the First Quarter Ended September 30, 2025 (from July 1, 2025 to September 30, 2025) (1) Consolidated Operating Results (Percentages indicate year-on-year changes) Net Sales Operating Profit Ordinary Profit Profit Attributable to Owners of Parent Millions of Yen % Millions of Yen % Millions of Yen % Millions of Yen % First Quarter of Fiscal 2026 30,597 9.1 1,500 △56.7 1,575 △53.2 1,110 △52.1 First Quarter of Fiscal 2025 28,055 25.2 3,470 277.3 3,364 281.0 2,316 280.2 (Note) Comprehensive Income First Quarter of Fiscal 2026 1,747 Million Yen (△1.0%) First Quarter of Fiscal 2025 1,765 Million Yen (84.7%) Profit per Share Diluted Profit per Share Yen Yen First Quarter of Fiscal 2026 40.13 - First Quarter of Fiscal 2025 83.72 - (2) Consolidated Financial Position Total Assets Net Assets Equity Ratio Net Assets per Share Millions of Yen Millions of Yen % Yen As of September 30, 2025 158,788 108,294 68.2 3,913.98 As of June 30, 2025 159,426 107,930 67.7 3,900.84 (Reference) Equity As of September 30, 2025 108,285 Million Yen As of June 30, 2025 107,921 Million Yen 2. Dividends Dividends per Share End of 1Q End of 2Q End of 3Q End of 4Q Total Yen Yen Yen Yen Yen Fiscal Year Ended June 30, 2025 - 45.00 - 50.00 95.00 Fiscal Year Ending June 30, 2026 - Fiscal Year Ending June 30, 2026 (Forecast) 47.50 - 47.50 95.00 (Note) Revision to the dividend forecast that has been disclosed lastly: None 3. Consolidated Financial Forecast for the Year Ending June 30, 2026 (from July 1, 2025 to June 30, 2026) (Percentages indicate year-on-year changes) Net Sales Operating Profit Ordinary Profit Profit Attributable to Owners of Parent Profit per Share Millions of Yen % Millions of Yen % Millions of Yen % Millions of Yen % Yen Entire Year 133,000 3.1 13,000 △5.4 13,200 △4.2 9,300 △7.5 336.15 (Note) Revision to the consolidated financial forecast that has been disclosed lastly: None
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*Notes (1) Significant Changes in the Scope of Consolidation during the Quarter: None (2) Application of Particular Accounting Procedures for Preparing Quarterly Consolidated Financial Statements: None (3) Changes in Accounting Policies, Changes in Accounting Estimates, and Retrospective Financial Restatement 1. Changes in Accounting Policies due to Revisions to Accounting Standards and Other Regulations: None 2. Changes in Accounting Policies due to Other Reasons: None 3. Changes in Accounting Estimates: None 4. Retrospective Financial 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 September 30, 2025 28,149,877 shares As of June 30, 2025 28,149,877 shares 2. Number of Treasury Shares at the End of the Period As of September 30, 2025 483,606 shares As of June 30, 2025 483,519 shares 3. Average Number of Shares during the Period (Cumulative from the Beginning of the Fiscal Year) First Quarter of Fiscal 2026 27,666,290 shares First Quarter of Fiscal 2025 27,666,639 shares * Review of the Japanese-language Originals of the Attached Consolidated Quarterly Financial Statements by Certified Public Accountants or an Audit Firm: None * Explanation for Appropriate Use of Financial Forecasts (Cautionary Note on Forward Looking Statements): The forecasts on future business results released herein are based on available information and on certain assumptions deemed to be reasonable at the time of the announcement. Actual results may differ from these forecasts due to various reasons.
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- 1 - Shibuya Corporation Consolidated Balance Sheets (Millions of yen) As of June 30, 2025 As of September 30, 2025 Assets Current assets Cash and deposits 45,579 39,651 Notes and accounts receivable - trade, and contract assets 28,362 26,481 Electronically recorded monetary claims - operating 9,846 11,511 Finished goods 302 449 Work in process 10,598 13,077 Raw materials and supplies 6,491 6,984 Other 4,415 3,891 Allowance for doubtful accounts △22 △22 Total current assets 105,574 102,025 Non-current assets Property, plant and equipment Buildings and structures, net 24,343 24,072 Machinery, equipment and vehicles, net 2,816 2,810 Land 14,272 14,275 Construction in progress 741 2,382 Other, net 1,635 1,836 Total property, plant and equipment 43,810 45,376 Intangible assets Other 538 514 Total intangible assets 538 514 Investments and other assets Investment securities 3,639 4,438 Retirement benefit asset 5,148 5,174 Deferred tax assets 230 359 Other 503 919 Allowance for doubtful accounts △19 △19 Total investments and other assets 9,502 10,872 Total non-current assets 53,852 56,763 Total assets 159,426 158,788
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- 2 - (Millions of yen) As of June 30, 2025 As of September 30, 2025 Liabilities Current liabilities Notes and accounts payable - trade 16,629 15,760 Electronically recorded obligations - operating 2,778 2,963 Short-term borrowings 907 907 Income taxes payable 2,272 889 Accrued expenses 6,784 4,572 Contract liabilities 11,314 11,322 Provision for bonuses 508 1,900 Provision for loss on orders received 71 43 Provision for product warranties 48 44 Other 1,407 3,436 Total current liabilities 42,723 41,842 Non-current liabilities Long-term borrowings 2,789 2,542 Retirement benefit liability 5,767 5,915 Provision for retirement benefits for directors (and other officers) 144 127 Deferred tax liabilities 9 4 Other 62 62 Total non-current liabilities 8,773 8,652 Total liabilities 51,496 50,494 Net assets Shareholders' equity Share capital 11,392 11,392 Capital surplus 10,350 10,350 Retained earnings 82,443 82,170 Treasury shares △442 △442 Total shareholders' equity 103,743 103,470 Accumulated other comprehensive income Valuation difference on available-for-sale securities 1,465 2,008 Foreign currency translation adjustment 825 963 Remeasurements of defined benefit plans 1,887 1,843 Total accumulated other comprehensive income 4,178 4,815 Non-controlling interests 8 9 Total net assets 107,930 108,294 Total liabilities and net assets 159,426 158,788
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- 3 - Shibuya Corporation Consolidated Statement of Income (Millions of yen) Three months ended September 30, 2024 Three months ended September 30, 2025 Net sales 28,055 30,597 Cost of sales 21,926 26,085 Gross profit 6,129 4,512 Selling, general and administrative expenses 2,658 3,011 Operating profit 3,470 1,500 Non-operating income Interest income 6 5 Foreign exchange gains － 22 Gain on sale of scraps 11 7 Insurance claim income － 21 Burden charge for development 11 14 Other 14 13 Total non-operating income 44 85 Non-operating expenses Interest expenses 9 6 Taxes and dues 2 3 Foreign exchange losses 137 － Other 1 0 Total non-operating expenses 150 10 Ordinary profit 3,364 1,575 Extraordinary income Gain on sale of non-current assets 0 0 Reversal of provision for loss on disaster 1 － Total extraordinary income 2 0 Extraordinary losses Loss on sale of non-current assets 0 － Loss on disposal of non-current assets 0 40 Total extraordinary losses 0 40 Profit before income taxes 3,366 1,536 Income taxes - current 1,249 807 Income taxes - deferred △200 △381 Total income taxes 1,049 425 Profit 2,317 1,111 Profit attributable to non-controlling interests 0 0 Profit attributable to owners of parent 2,316 1,110
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- 4 - Shibuya Corporation Consolidated Statement of Comprehensive Income (Millions of yen) Three months ended September 30, 2024 Three months ended September 30, 2025 Profit 2,317 1,111 Other comprehensive income Valuation difference on available-for-sale securities △44 542 Foreign currency translation adjustment △494 138 Remeasurements of defined benefit plans, net of tax △12 △43 Total other comprehensive income △551 636 Comprehensive income 1,765 1,747 Comprehensive income attributable to Comprehensive income attributable to owners of parent 1,765 1,746 Comprehensive income attributable to non-controlling interests 0 1