Interim report
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This document has been prepared in accordance with accounting principles generally accepted in Japan and translated from the original Japanese - language document . If there are any discrepancies between this document and the Japanese original , the original shall prevail . Daifuku Co. , Ltd. Consolidated Financial Results for the First Half of the Fiscal Year Ending December 31 , 2026 Stock exchange listing : Tokyo [ Japan GAAP ] Securities code : 6383 URL : www.daifuku.com/jp Representative : Tomoaki Terai , President and CEO Contact : Tetsuya Hibi , Director , Managing Officer and CFO Phone : + 81-6-6472-1261 Scheduled date for filing semiannual financial report : August 7 , 2026 Scheduled date of commencing dividend payment : September 3 , 2026 Earnings supplementary materials : Yes Earnings presentation : Yes ( for institutional investors and securities analysts ) DAIFUKU August 6 , 2026 Note : Figures are rounded down to the nearest one million yen . 1. Consolidated Financial Results for the First Half of the Fiscal Year Ending December 31 , 2026 ( January 1 , 2026 - June 30 , 2026 ) ( 1 ) Operating results FY Net sales ( Percentages indicate year - on - year changes . ) Net income attributable to shareholders of the parent company Operating income Ordinary income Million yen % Million yen % Million yen % Million yen % Ending December 2026 H1 355,513 8.9 56,680 10.9 58,666 11.7 43,143 14.7 Ended December 2025 H1 326,489 51,103 52,523 37,623 ( Note ) Comprehensive income Year ending December 2026 H1 : 50,612 million yen , 104.4 % Year ended December 2025 H1 : 24,757 million yen , % 1
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2 FY Net income per share Diluted net income per share Yen Yen Ending December 2026 H1 117.07 111.85 Ended December 2025 H1 102.32 97.58 (Note) The Company changed its fiscal year-end (the closing date of the fiscal year) from March 31 to December 31, effective from the fiscal year ended December 31, 2024. Accordingly, year-on-year percentage changes for the first half of the fiscal year ended December 31, 2025 are not shown because the periods for the first half of the fiscal year ended December 31, 2025 and the first half of the fiscal year ended December 31, 2024 are different. (2) Financial position FY Total assets Net assets Equity ratio Million yen Million yen % Ending December 2026 Q2 803,181 501,690 62.5 Ended December 2025 754,211 451,560 59.9 (Reference) Shareholders’ equity Year ending December 2026 Q2: 501,677 million yen Year ended December 2025: 451,547 million yen 2. Dividends FY Dividend per share Q1-end Q2-end Q3-end FY-end Annual Yen Yen Yen Yen Yen Ended December 2025 － 34.00 － 44.00 78.00 Ending December 2026 － 40.00 Ending December 2026 (forecast) － 50.00 90.00 (Note) Revisions to the latest dividend forecast: Yes 3. Consolidated Earnings Forecast for the Fiscal Year Ending December 31, 2026 (January 1, 2026–December 31, 2026) (Percentages indicate year-on-year changes.) Net sales Operating income Ordinary income Net income attributable to shareholders of the parent company Net income per share Million yen % Million yen % Million yen % Million yen % Yen Full-year 735,000 11.2 113,000 12.1 116,500 11.3 86,500 10.8 233.55 (Note) Revisions to the latest consolidated earnings forecast: Yes
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3 Notes: (1) Significant changes in the scope of consolidation during the first half: None (2) Adoption of specific accounting methods for preparing the interim consolidated financial statements: None (3) Changes in accounting policies, accounting estimates, and restatement 1) Changes in accounting policies resulting from the revision of the accounting standards and other regulations: None 2) Changes in accounting policies other than 1): Yes 3) Changes in accounting estimates: None 4) Restatement: None (4) Number of shares issued (Common stock) 1) Number of shares issued including treasury stock at the end of the period Year ending December 2026 Q2: 379,830,231 shares Year ended December 2025: 379,830,231 shares 2) Number of treasury stock at the end of the period Year ending December 2026 Q2: 7,616,275 shares Year ended December 2025: 12,120,273 shares 3) Average number of shares during the period (cumulative from the beginning of the fiscal year) Year ending December 2026 H1: 368,533,394 shares Year ended December 2025 H1: 367,692,601 shares (Notes) The number of treasury stock at the end of the period includes shares owned by the Board Benefit Trust (BBT). The number of treasury stock held by BBT was 374,800 shares at the end of the first half of the fiscal year ending December 31, 2026, and 435,700 shares at the end of the fiscal year ended December 31, 2025. These interim consolidated financial statements are not subject to audit through the certified public accountant or an audit firm. Disclaimer The consolidated earnings forecast contained in this document is based on information available to management at the present time and certain assumptions judged to be rational. As such, actual sales and income may differ from this forecast due to uncertain factors present in the forecast or future changes in business circumstances. For the earnings forecast, please see 1-(3) “Outlook.” Earnings supplementary materials are available at the TDnet and our website: www.daifuku.com/ir
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4 Contents 1. Qualitative Information on Interim Consolidated Financial Results 5 (1) Operating results 5 (2) Financial position 8 (3) Outlook 9 2. Interim Consolidated Financial Statements 10 (1) Interim consolidated balance sheets 10 (2) Interim consolidated statements of income and comprehensive income 12 (3) Interim consolidated statements of cash flows 14 (4) Notes on interim consolidated financial statements 15 Going concern assumption 15 Material changes in the amount of shareholders’ equity 15 Changes in accounting policies 15 Segment information 17 Revenue recognition 19 Major subsequent events 24
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5 1. Qualitative Information on Interim Consolidated Financial Results (1) Operating results During the first half of the fiscal year (from January 1, 2026 to June 30, 2026), the global economy remained solid overall, although uncertainty persisted given a sluggish Chinese economy and concerns over geopolitical risks. Looking at the business environment, demand for labor-saving and automation investment has continued to remain solid in the manufacturing and distribution industry, mainly in Japan and the United States, against the backdrop of labor shortages and rising labor costs. In the semiconductor industry, efforts to expand production capacity in advanced fields have continued, supported by expanding demand for AI applications. In China, investment continues in line with efforts to strengthen and promote domestic production. In the automotive industry, delays in customers’ investment decision-making caused by U.S. trade policy, which were observed in the previous fiscal year, have been gradually easing. Meanwhile, demand is continuing for investment in automation at airports to meet the increase in the number of air passengers, particularly in the United States and certain other countries. In this economic and business environment, during the first half of the fiscal year, orders increased significantly, driven primarily by cleanroom systems for semiconductor production lines, with orders for intralogistics systems from manufacturers and distributors and automotive systems also rising. Sales increased, supported by an extensive order backlog at the end of the previous fiscal year, with higher sales of cleanroom systems and airport systems. Specifically, the Group received orders of 440,186 million yen, up 31.6% from the same period of the previous fiscal year, and recorded sales of 355,513 million yen, up 8.9%. Profits increased, driven by higher sales and improved profitability in cleanroom systems. Consequently, the Group posted operating income of 56,680 million yen, up 10.9% from the same period of the previous fiscal year, and ordinary income of 58,666 million yen, up 11.7%. Net income attributable to shareholders of the parent company was 43,143 million yen, up 14.7%. Orders, sales, operating income, ordinary income, and net income attributable to shareholders of the parent company reached new record highs for the first half of the fiscal year. The average exchange rates used for transactions during the first half of the fiscal year were 158.46 yen to the U.S. dollar (147.66 yen in the year-ago period), 23.12 yen to the Chinese yuan (20.36 yen), 0.1066 yen to the Korean won (0.1038 yen), and 5.02 yen to the New Taiwan dollar (4.66 yen). As a result of exchange rate fluctuations, orders increased in value by about 18.1 billion yen, sales by about 15.3 billion yen, and operating income by about 2.7 billion yen, compared with the year-ago period. Impact of the situation in the Middle East on business operations The situation in the Middle East remains highly uncertain. However, the Group does not have any production or sales sites in the region, and its sales exposure is minimal, accounting for less than 0.1% of consolidated net sales in the previous fiscal year. Accordingly, the direct impact on the Group’s business operations remains limited at this time. On the other hand, orders already received may be affected by supply constraints and rising costs for certain materials resulting from higher crude oil prices and disruptions in international logistics. In addition, uncertainty surrounding the global economic outlook could result in delays in customers’ future capital investment plans. The Company will continue to closely monitor future developments.
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6 Results by reportable segment Results by reportable segment are described below. Orders from and sales to external customers are presented as segment orders and sales, and net income attributable to shareholders of the parent company is recorded as segment income. For more details about reportable segments, please see “Segment information” below. Daifuku Co., Ltd. Orders increased significantly, reflecting growth in intralogistics systems, cleanroom systems, and automotive systems. Sales decreased due to limited growth in the order backlog at the end of the previous fiscal year. Segment income increased, reflecting improvements in other income and expenses. As a result, the Company recorded orders of 141,576 million yen, up 47.5% from the same period of the previous fiscal year, sales of 112,662 million yen, down 16.1%, and segment income of 37,193 million yen, up 9.3%. Contec Co., Ltd. and its subsidiaries (Contec) Orders and sales increased year on year, supported by strong sales of industrial computer products in the Japanese market. Segment income increased, supported by higher sales and improved profitability. As a result, Contec posted orders of 13,722 million yen, up 56.6% from the same period of the previous fiscal year, sales of 11,825 million yen, up 23.5%, and segment income of 666 million yen, up 97.7%. Daifuku North America, Inc. and its subsidiaries (Daifuku North America) Orders remained at a high level and were in line with the same period of the previous fiscal year. Sales increased, underpinned by an order backlog at the end of the previous fiscal year. Segment income declined, reflecting the impact of high-margin projects for intralogistics systems that were recorded in the same period of the previous fiscal year. As a result, Daifuku North America posted orders of 113,550 million yen, down 0.0% from the same period of the previous fiscal year, sales of 90,773 million yen, up 12.1%, and segment income of 7,117 million yen, down 12.6%. Clean Factomation, Inc. Orders increased significantly, driven by an expansion in advanced semiconductor investments with increased demand for AI applications. Sales and segment income increased significantly, underpinned by an extensive order backlog at the end of the previous fiscal year. As a result, Clean Factomation posted orders of 64,075 million yen, up 80.2% from the same period of the previous fiscal year, sales of 40,077 million yen, up 112.7%, and segment income of 7,385 million yen, up 392.3%. Daifuku (Suzhou) Cleanroom Automation Co., Ltd. Orders remained favorable, supported by continued investment in China in line with efforts to strengthen and promote domestic semiconductor production. Sales and segment income were almost flat compared with the same period of the previous fiscal year. As a result, Daifuku (Suzhou) Cleanroom Automation recorded orders of 24,906 million yen, up 76.9% from the same period of the previous fiscal year, sales of 20,405 million yen, down 3.0%, and segment income of 5,904 million yen, up 3.4%.
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7 Other The Group has a total of 62 consolidated subsidiaries worldwide. The Other segment includes all consolidated subsidiaries excluding the aforementioned Contec, Daifuku North America, Clean Factomation, and Daifuku (Suzhou) Cleanroom Automation. These companies manufacture, sell, install, and service material handling systems, car wash machines, and other equipment. The status of major subsidiaries is as follows. Japan subsidiaries Daifuku Plusmore Co., Ltd. provides car wash machines and related services. Subsidiaries outside of Japan The Group has production sites for material handling systems and car wash machines in China, Taiwan, South Korea, Thailand, India, and other regions, which also provide sales, installations, and services, playing a role in creating an optimal local production and procurement framework. In addition, the Group has subsidiaries in North America, Asia, Europe, and Oceania, which provide sales, installation, and services. Orders increased, mainly in cleanroom systems. Sales and segment income increased, driven by a strong performance mainly in cleanroom systems, which in turn was underpinned by an extensive order backlog at the end of the previous fiscal year. As a result, the segment posted orders of 82,355 million yen, up 23.8% from the same period of the previous fiscal year, sales of 79,339 million yen, up 27.7%, and segment income of 10,642 million yen, up 79.7%.
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8 (2) Financial position Assets, liabilities and net assets Assets stood at 803,181 million yen, an increase of 48,969 million yen from the end of the previous fiscal year. The result principally reflected increases of 8,125 million yen in cash on hand and in banks, 20.4 billion yen in other current assets such as deposits, and 11,191 million yen in property, plant and equipment. Liabilities amounted to 301,491 million yen, a decrease of 1,159 million yen from the end of the previous fiscal year. Primary factors included a decrease of 15,692 million yen in convertible -bond-type bonds with stock acquisition rights, offsetting an increase of 12,709 million yen in other current liabilities such as accrued expenses. Net assets were 501,690 million yen, an increase of 50,129 million yen from the end of the previous fiscal year. This was mainly attributable to the disposal of treasury stock upon the exercise of rights under convertible-bond-type bonds with stock acquisition rights and other factors amounting to 11,472 million yen, as well as increases of 26,944 million yen in retained earnings and 6,877 million yen in foreign currency translation adjustments. Cash flows Cash and cash equivalents during the first half of the fiscal year increased 1 3,508 million yen from the end of the previous fiscal year, to 258,764 million yen. Cash flows from operating activities Cash provided by operating activities totaled 52,064 million yen (44,350 million yen in cash provided in the year -ago period). This was mainly attributable to 58,794 million yen in income before income taxes and 6,899 million yen in depreciation, partially offset by 16,815 million yen in income taxes paid. Cash flows from investing activities Cash used in investing activities was 23,619 million yen (14,076 million yen in cash used in the year -ago period). Major factors included 13,933 million yen for payments for purchase of property, plant and equipment and 16,613 million yen for payments for deposits related to purchase of shares of subsidiaries, outweighing 7,878 million yen in proceeds from refund of time deposits. Cash flows from financing activities Cash used in financing activities was 18,445 million yen (13,671 million yen in cash used in the year -ago period). This was mainly attributable to payments of cash dividends of 15,613 million yen.
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9 (3) Outlook In light of recent business performance trends, the Company has revised its full -year consolidated earnings forecast for the fiscal year ending December 31, 2026, which was announced on February 12, 2026, as follows. The sales forecast was revised upward, reflecting smooth progress in projects for cleanroom systems underpinned by the order backlog at the end of the previous fiscal year, as well as earlier-than-expected revenue recognition for certain projects. All profit forecasts were revised upward, reflecting higher sales as well as improved profitability driven by progress in production efficiency initiatives and improvements in project management. In addition, the exchange rate assumption for the fiscal year ending December 31, 2026 has been revised from the initial assumption of 150 yen to the U.S. dollar to 158 yen to the U.S. dollar. In terms of its impact on the full-year consolidated earnings forecast, this revision to the exchange rate assumption is expected to increase orders by 30.0 billion yen, net sales by 24.0 billion yen, and operating income by 4.0 billion yen. Revisions to the full-year consolidated earnings forecast for the fiscal year ending December 31, 2026 (January 1, 2026–December 31, 2026) Net sales Operating income Ordinary income Net income attributable to shareholders of the parent company Net income per share Million yen Million yen Million yen Million yen Yen Previous forecast (A) 700,000 105,000 108,500 80,000 217.57 Current forecast (B) 735,000 113,000 116,500 86,500 233.55 Change (B – A) 35,000 8,000 8,000 6,500 － Rate of change (%) 5.0 7.6 7.4 8.1 － (Note) The above forecast values are our projections based on information available at the time of this release and contain various uncertainties. Actual results may differ materially from forecast values due to factors such as changes in the business performance of the Company. The full-year orders forecast was revised upward from 780,000–820,000 million yen to 860,000–900,000 million yen, reflecting the favorable order environment.
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10 2. Interim Consolidated Financial Statements (1) Interim consolidated balance sheets (Million yen) FY2025 (as of December 31, 2025) FY2026 Q2 (as of June 30, 2026) ASSETS Current assets Cash on hand and in banks 261,252 269,378 Notes receivable, accounts receivable from completed construction contracts and other, and contract assets 238,936 242,317 Merchandise and finished goods 10,799 14,346 Costs incurred on uncompleted construction contracts and other 21,876 17,643 Raw materials and supplies 31,383 33,807 Other 21,548 41,949 Allowance for doubtful accounts (2,032) (2,111) Total current assets 583,765 617,330 Non-current assets Property, plant and equipment 108,078 119,269 Intangible assets Goodwill 1,943 1,691 Other 11,011 10,918 Total intangible assets 12,954 12,609 Investments and other assets Other 49,414 53,971 Allowance for doubtful accounts (0) (0) Total investments and other assets 49,414 53,971 Total non-current assets 170,446 185,851 Total assets 754,211 803,181
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11 (Million yen) FY2025 (as of December 31, 2025) FY2026 Q2 (as of June 30, 2026) LIABILITIES Current liabilities Notes payable, accounts payable for construction contracts and other 66,839 69,161 Electronically recorded obligations - operating 15,984 8,031 Short-term borrowings 652 398 Income taxes payable 15,427 16,610 Contract liabilities 74,179 78,738 Provision for bonuses 16,807 11,657 Provision for losses on construction contracts 177 240 Other 37,112 49,822 Total current liabilities 227,180 234,661 Non-current liabilities Convertible-bond-type bonds with stock acquisition rights 60,728 45,035 Liabilities for retirement benefits 6,029 5,970 Other provisions 660 661 Other 8,052 15,161 Total non-current liabilities 75,470 66,830 Total liabilities 302,650 301,491 NET ASSETS Shareholders’ equity Common stock 31,865 31,865 Capital surplus 20,414 24,656 Retained earnings 381,009 407,954 Treasury stock (30,732) (19,260) Total shareholders’ equity 402,555 445,215 Accumulated other comprehensive income Net unrealized gain (loss) on securities 3,257 4,361 Deferred gain (loss) on hedges (223) (395) Foreign currency translation adjustments 43,783 50,661 Accumulated adjustments on retirement benefits 2,174 1,834 Total accumulated other comprehensive income 48,991 56,461 Non-controlling interests 13 12 Total net assets 451,560 501,690 Total liabilities and net assets 754,211 803,181
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12 (2) Interim consolidated statements of income and comprehensive income (Million yen) FY2025 H1 (January 1, 2025–June 30, 2025) FY2026 H1 (January 1, 2026–June 30, 2026) Net sales 326,489 355,513 Cost of sales 246,732 263,043 Gross profit 79,756 92,469 Selling, general and administrative expenses Selling expenses 9,411 11,101 General and administrative expenses 19,242 24,688 Total selling, general and administrative expenses 28,653 35,789 Operating income 51,103 56,680 Other income Interest income 1,528 1,951 Dividend income 188 106 Rental income 109 113 Other 256 982 Total other income 2,083 3,153 Other expenses Interest expenses 107 197 Interest expenses on bonds (102) (97) Foreign exchange losses 572 931 Other 86 134 Total other expenses 663 1,166 Ordinary income 52,523 58,666 Extraordinary income Gain on sales of investments in securities 101 356 Other 20 9 Total extraordinary income 121 365 Extraordinary loss Loss on disposal or sales of property, plant and equipment 182 153 Compensation expenses － 51 Other 64 33 Total extraordinary loss 247 238 Income before income taxes 52,397 58,794 Income taxes - current 19,057 18,653 Income taxes - deferred (4,285) (3,001) Total income taxes 14,772 15,652 Net income 37,625 43,142 Net income (loss) attributable to: Shareholders of the parent company 37,623 43,143 Non-controlling interests 2 (0)
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13 (Million yen) FY2025 H1 (January 1, 2025–June 30, 2025) FY2026 H1 (January 1, 2026–June 30, 2026) Other comprehensive income Net unrealized gain (loss) on securities (869) 1,104 Deferred gain (loss) on hedges 222 (172) Foreign currency translation adjustments (12,333) 6,877 Retirement benefits reserves adjustments 112 (339) Total other comprehensive income (loss) (12,867) 7,469 Comprehensive income 24,757 50,612 Comprehensive income (loss) attributable to: Shareholders of the parent company 24,756 50,613 Non-controlling interests 0 (0)
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14 (3) Interim consolidated statements of cash flows (Million yen) FY2025 H1 (January 1, 2025–June 30, 2025) FY2026 H1 (January 1, 2026–June 30, 2026) Cash flows from operating activities Income before income taxes 52,397 58,794 Depreciation 4,194 6,899 Interest and dividend income (1,717) (2,057) Interest expenses 107 197 Interest expenses on bonds (102) (97) Decrease (increase) in notes and accounts receivables and contract assets (12,446) 253 Decrease (increase) in inventories 7,274 (1,030) Increase (decrease) in notes and accounts payable 3,538 (7,352) Increase (decrease) in contract liabilities (7,760) 3,176 Other 5,663 7,666 Subtotal 51,149 66,451 Interest and dividend received 1,705 2,039 Interest paid (103) (231) Income taxes refund (paid) (8,657) (16,815) Other 256 621 Net cash provided by (used in) operating activities 44,350 52,064 Cash flows from investing activities Investments in time deposits － (1,709) Proceeds from refund of time deposits 580 7,878 Payments for purchase of property, plant and equipment (15,289) (13,933) Proceeds from sales of property, plant and equipment 29 30 Proceeds from sales of investments in securities 701 479 Payments for purchase of investments in securities (5) (7) Payments for deposits related to purchase of shares of subsidiaries － (16,613) Other (92) 255 Net cash provided by (used in) investing activities (14,076) (23,619) Cash flows from financing activities Increase (decrease) in short-term borrowings, net (1,086) (149) Repayments of long-term borrowings － (100) Payments for purchase of treasury stock (2) (3) Payments of cash dividends (11,366) (15,613) Other (1,216) (2,579) Net cash provided by (used in) financing activities (13,671) (18,445) Effect of exchange rate change on cash and cash equivalents (7,169) 3,507 Net increase (decrease) in cash and cash equivalents 9,433 13,508 Cash and cash equivalents at beginning of the period 220,395 245,256 Cash and cash equivalents at end of the period 229,828 258,764
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15 (4) Notes on interim consolidated financial statements Going concern assumption Not applicable Material changes in the amount of shareholders’ equity During the first half of the fiscal year, treasury stock decreased by 4,443,589 shares following the exercise of rights under convertible-bond-type bonds with stock acquisition rights. Mainly as a result of this, capital surplus increased by 4,242 million yen and treasury stock decreased by 11,472 million yen, bringing the balances of capital surplus and treasury stock at the end of the first half of the fiscal year to 24,656 million yen and 19,260 million yen, respectively. Changes in accounting policies Application of accounting standard for leases and related guidance The Company applied the Accounting Standard for Leases (ASBJ Statement No. 34, September 13, 2024; hereinafter referred to as the “Lease Accounting Standard”) and related standards from the beginning of the first half of the fiscal year. As a result of applying the Lease Accounting Standard, the Company recognizes right‑of‑use assets and lease liabilities for all leases as a lessee at the lease commencement date. (1) Lessee and Lessor With respect to the application of the Lease Accounting Standard, the Company has adopted the new accounting policy from the beginning of the first half of the fiscal year in accordance with the transitional provisions prescribed in the proviso to paragraph 118 of the Implementation Guidance on Accounting Standard for Leases (ASBJ Guidance No. 33, September 13, 2024; hereinafter referred to as the “Lease Implementation Guidance”). (2) Lessee In addition to the policies described in (1), the following transitional treatments have been applied to leases as a lessee: 1. For leases that were classified as finance leases under the former Accounting Standard No. 13, the method prescribed in paragraph 120 of the Lease Implementation Guidance has been applied, whereby the carrying amounts of lease assets and lease obligations as of the end of the previous fiscal year were carried forward as the carrying amounts of right‑of‑use assets and lease liabilities as of the beginning of the first half of the fiscal year. 2. For leases that were classified as operating leases under Accounting Standard No. 13 and leases newly identified upon application of the Lease Accounting Standard (excluding leases falling under items 3 and 4 below), the methods prescribed in paragraph 123 (1), (2) (ii), and (3) of the Lease Implementation Guidance have been applied. Lease liabilities were recognized at the present value of the remaining lease payments as of the beginning of the first half of the fiscal year, discounted using the lessee’s incremental borrowing rate at that date. Right‑of‑use assets were measured after applying the Accounting Standard for Impairment of Fixed Assets (issued by the Business Accounting Council in August 2002) and adjusted by subtracting prepaid or adding accrued lease payments from the amount of the lease liabilities. 3. For leases for which right‑of‑use assets and lease liabilities are not recognized in accordance with paragraph 22 of the Lease Implementation Guidance, the method prescribed in paragraph 123 (4) of the Lease Implementation Guidance has been applied, and no adjustments have been made. 4. For leases whose lease term ends within 12 months from the beginning of the first half of the fiscal year, the method prescribed in paragraph 124 (2) of the Lease Implementation Guidance has been applied. Accordingly, right‑of‑use assets and lease liabilities have not been recognized, and lease payments are expensed on a straight‑line basis over the lease term. 5. For leases containing options to extend or terminate the lease, the method prescribed in paragraph 124 (4) of the Lease Implementation Guidance has been applied, whereby information obtained after the lease commencement date is used in determining the lessee’s lease term and lease payments.
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16 In accordance with the transitional provisions prescribed in paragraph 136 of the Lease Implementation Guidance, the Company has not restated comparative information for the previous fiscal year or the first half of the previous year under the new presentation. The difference between the discounted amount of undiscounted operating lease commitments disclosed at the end of the previous fiscal year under Accounting Standard No. 13, discounted using the weighted‑average incremental borrowing rate of the lessee (2.30%) as of the beginning of the first half of the fiscal year, and the lease liabilities recognized on the consolidated balance sheet as of the beginning of the first half of the fiscal year is summarized as follows: Discounted operating lease commitments related to operating lease transaction as of December 31, 2025 701 million yen Lease liabilities recognized as of the end of the previous fiscal year 6,761 million yen Lease liabilities newly recognized upon application of the Lease Accounting Standard (excluding undiscounted lease commitments) 7,340 million yen Lease liabilities recognized as of January 1, 2026 14,803 million yen (3) Lessor With respect to leases as a lessor, in addition to the policies described in (1), for newly identified subleases upon application of the Lease Accounting Standard, the Company applied the method prescribed in paragraph 133 of the Lease Implementation Guidance. Based on the remaining contractual terms of the head lease and sublease as of the beginning of the fiscal year, such subleases were classified as either finance leases or operating leases and were accounted for as new leases entered into at the beginning of the fiscal year. The impact of the above change on earnings for the first half of the fiscal year under review is insignificant.
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17 Segment information FY2025 H1 (January 1, 2025–June 30, 2025) 1. Information on the amount of sales and income or losses by reportable segment (Million yen) Reportable segments Other* Total Daifuku Contec Daifuku North America Clean Factomation Daifuku (Suzhou) Cleanroom Automation Subtotal Net sales Sales to external customers 134,306 9,573 80,972 18,846 21,030 264,730 62,126 326,856 Intersegment sales or transfers 18,318 2,179 382 668 201 21,750 4,708 26,458 Total 152,625 11,753 81,354 19,515 21,231 286,480 66,834 353,315 Segment income (loss) 34,025 336 8,145 1,500 5,712 49,720 5,921 55,641 * The “Other” segment is an operating segment comprising subsidiaries that are not included in the reportable segments. 2. Differences between total amounts of net sales and income (loss) for reportable segments and the reported amount in the interim consolidated financial statements of income and comprehensive income and main details of the difference (matters relating to reconciliation) (Million yen) Net sales Reportable segments total 286,480 Segment net sales classified in “Other” 66,834 Elimination of intersegment transactions (26,458) Other adjustments for consolidation (367) Net sales in consolidated financial statements 326,489 (Million yen) Income Reportable segments total 49,720 Segment income classified in “Other” 5,921 Elimination of dividends from affiliates (17,951) Other adjustments for consolidation (67) Net income attributable to shareholders of the parent company in consolidated financial statements 37,623
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18 FY2026 H1 (January 1, 2026–June 30, 2026) 1. Information on the amount of sales and income or losses by reportable segment (Million yen) Reportable segments Other* Total Daifuku Contec Daifuku North America Clean Factomation Daifuku (Suzhou) Cleanroom Automation Subtotal Net sales Sales to external customers 112,662 11,825 90,773 40,077 20,405 275,744 79,339 355,084 Intersegment sales or transfers 24,675 1,868 285 718 137 27,687 5,011 32,698 Total 137,338 13,694 91,059 40,796 20,543 303,431 84,351 387,782 Segment income (loss) 37,193 666 7,117 7,385 5,904 58,268 10,642 68,910 * The “Other” segment is an operating segment comprising subsidiaries that are not included in the reportable segments. 2. Differences between total amounts of net sales and income (loss) for reportable segments and the reported amount in the interim consolidated financial statements of income and comprehensive income and main details of the difference (matters relating to reconciliation) (Million yen) Net sales Reportable segments total 303,431 Segment net sales classified in “Other” 84,351 Elimination of intersegment transactions (32,698) Other adjustments for consolidation 429 Net sales in consolidated financial statements 355,513 (Million yen) Income Reportable segments total 58,268 Segment income classified in “Other” 10,642 Elimination of dividends from affiliates (25,828) Other adjustments for consolidation 60 Net income attributable to shareholders of the parent company in consolidated financial statements 43,143
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19 Revenue recognition Information of disaggregated revenue from contracts with customers FY2025 H1 (January 1, 2025–June 30, 2025) 1. Disaggregation information by industry (Million yen) Reportable segments Other* Total Daifuku Contec Daifuku North America Clean Factomation Daifuku (Suzhou) Cleanroom Automation Subtotal Automobile, auto parts 17,139 143 16,358 － － 33,640 7,166 40,807 Electronics 54,804 588 8,346 18,846 21,030 103,616 22,615 126,232 Commerce, retail 26,835 4,192 26,306 － － 57,335 11,269 68,604 Transportation, warehousing 8,816 27 1,032 － － 9,876 4,984 14,861 Machinery 2,827 131 309 － － 3,269 598 3,867 Chemicals, pharmaceuticals 6,320 3,077 8 － － 9,407 1,453 10,861 Food 6,915 0 1,780 － － 8,696 3,315 12,012 Iron, steel, nonferrous metals 3,230 13 11 － － 3,255 122 3,377 Precision equipment, printing, office equipment 1,238 818 2 － － 2,059 341 2,400 Airport 789 515 25,333 － － 26,638 8,708 35,347 Other 5,388 64 1,481 － － 6,934 1,550 8,484 Sales to external customers 134,306 9,573 80,972 18,846 21,030 264,730 62,126 326,856 Other adjustments for consolidation － － － － － － － (367) Net sales in consolidated financial statements － － － － － － － 326,489 * The “Other” segment is an operating segment comprising subsidiaries that are not included in the reportable segments.
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20 2. Disaggregation information by destination (Million yen) Reportable segments Other* Total Daifuku Contec Daifuku North America Clean Factomation Daifuku (Suzhou) Cleanroom Automation Subtotal Japan 82,535 5,255 － － － 87,791 5,620 93,411 Outside of Japan 51,771 4,318 80,972 18,846 21,030 176,939 56,505 233,445 North America 2,543 3,588 77,851 82 － 84,064 1,360 85,425 Asia 46,901 568 349 18,764 21,030 87,614 42,057 129,672 China 17,692 322 17 63 21,012 39,108 4,637 43,746 South Korea 674 38 2 18,700 － 19,416 4,802 24,218 Taiwan 24,403 109 － － 18 24,531 20,239 44,770 Other 4,130 97 330 － － 4,557 12,378 16,936 Europe 1,456 157 1,731 － － 3,345 4,239 7,584 Latin America 389 1 870 － － 1,261 145 1,407 Other 479 2 169 － － 652 8,703 9,355 Sales to external customers 134,306 9,573 80,972 18,846 21,030 264,730 62,126 326,856 Other adjustments for consolidation － － － － － － － (367) Net sales in consolidated financial statements － － － － － － － 326,489 * The “Other” segment is an operating segment comprising subsidiaries that are not included in the reportable segments. 3. Disaggregation information by timing of revenue recognition (Million yen) Reportable segments Other* Total Daifuku Contec Daifuku North America Clean Factomation Daifuku (Suzhou) Cleanroom Automation Subtotal Performance obligations satisfied at a point in time 32,479 5,940 7,384 553 881 47,239 12,987 60,226 Performance obligations satisfied over time 101,827 3,633 73,588 18,292 20,148 217,491 49,138 266,630 Sales to external customers 134,306 9,573 80,972 18,846 21,030 264,730 62,126 326,856 Other adjustments for consolidation － － － － － － － (367) Net sales in consolidated financial statements － － － － － － － 326,489 * The “Other” segment is an operating segment comprising subsidiaries that are not included in the reportable segments.
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21 FY2026 H1 (January 1, 2026–June 30, 2026) 1. Disaggregation information by industry (Million yen) Reportable segments Other* Total Daifuku Contec Daifuku North America Clean Factomation Daifuku (Suzhou) Cleanroom Automation Subtotal Automobile, auto parts 13,825 174 12,863 － － 26,863 10,366 37,230 Electronics 44,598 1,034 10,714 40,077 20,405 116,829 34,523 151,353 Commerce, retail 17,954 5,247 25,557 － － 48,759 11,050 59,810 Transportation, warehousing 9,404 70 2,210 － － 11,686 4,227 15,913 Machinery 3,348 351 331 － － 4,030 343 4,373 Chemicals, pharmaceuticals 7,136 3,343 25 － － 10,506 2,751 13,257 Food 5,907 － 4,730 － － 10,638 2,599 13,238 Iron, steel, nonferrous metals 2,195 7 14 － － 2,217 37 2,254 Precision equipment, printing, office equipment 1,646 1,108 7 － － 2,761 357 3,119 Airport 1,057 336 32,313 － － 33,707 9,661 43,369 Other 5,587 150 2,004 － － 7,742 3,421 11,163 Sales to external customers 112,662 11,825 90,773 40,077 20,405 275,744 79,339 355,084 Other adjustments for consolidation － － － － － － － 429 Net sales in consolidated financial statements － － － － － － － 355,513 * The “Other” segment is an operating segment comprising subsidiaries that are not included in the reportable segments.
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22 2. Disaggregation information by destination (Million yen) Reportable segments Other* Total Daifuku Contec Daifuku North America Clean Factomation Daifuku (Suzhou) Cleanroom Automation Subtotal Japan 69,024 6,888 － － － 75,912 5,723 81,636 Outside of Japan 43,637 4,937 90,773 40,077 20,405 199,831 73,616 273,448 North America 1,068 3,832 88,462 898 － 94,261 1,357 95,619 Asia 40,305 869 367 39,179 20,405 101,127 60,354 161,481 China 21,732 437 22 1,720 20,397 44,310 5,560 49,871 South Korea 205 79 0 37,459 － 37,745 4,675 42,420 Taiwan 16,344 229 － － 7 16,581 30,049 46,630 Other 2,022 123 345 － － 2,490 20,068 22,559 Europe 1,667 227 1,112 － － 3,007 5,601 8,609 Latin America 532 0 682 － － 1,216 388 1,604 Other 63 7 148 － － 219 5,914 6,134 Sales to external customers 112,662 11,825 90,773 40,077 20,405 275,744 79,339 355,084 Other adjustments for consolidation － － － － － － － 429 Net sales in consolidated financial statements － － － － － － － 355,513 * The “Other” segment is an operating segment comprising subsidiaries that are not included in the reportable segments.
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23 3. Disaggregation information by timing of revenue recognition (Million yen) Reportable segments Other* Total Daifuku Contec Daifuku North America Clean Factomation Daifuku (Suzhou) Cleanroom Automation Subtotal Performance obligations satisfied at a point in time 35,123 7,931 9,880 673 1,385 54,993 14,490 69,483 Performance obligations satisfied over time 77,539 3,894 80,893 39,404 19,020 220,751 64,849 285,600 Sales to external customers 112,662 11,825 90,773 40,077 20,405 275,744 79,339 355,084 Other adjustments for consolidation － － － － － － － 429 Net sales in consolidated financial statements － － － － － － － 355,513 * The “Other” segment is an operating segment comprising subsidiaries that are not included in the reportable segments.
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24 Major subsequent events Business combination through acquisition The Company resolved at a meeting of its Board of Directors held on April 17, 2026, to acquire the shares of Eisenmann GmbH (“Eisenmann”), a Germany-based company, and make it a subsidiary, and completed the acquisition of those shares on July 1, 2026. (1) Outline of business combination 1. Name of the acquired company and its business Name Eisenmann GmbH Business Design and engineering of industrial painting and surface treatment systems, and material handling systems 2. Reason for the business combination Based on its long-term vision, “Driving Innovative Impact 2030,” the Group is working to expand its businesses outside Japan and strengthen its competitiveness. In the automotive production line systems business, which represents a core business of the Group, the ability to provide end-to-end support—from proposal and design through start-up—tailored to European standards and customer-specific requirements is becoming increasingly important. Against this backdrop, the Company has decided to welcome Eisenmann into the Group to strengthen its system solution capabilities compliant with European standards and to reinforce its business foundation in the European market. Eisenmann possesses advanced automation technologies and proprietary solutions that reduce environmental impact, primarily serving European automotive and industrial components manufacturers. Eisenmann’s business is highly complementary to the Group’s existing businesses, particularly in the field of industrial painting and surface treatment systems. Through this acquisition, the Group expects to broaden the range of proposals and enable higher value -added integrated offerings in the automotive production line systems field, leading to increased value provided to customers and expanded order opportunities. Accordingly, the Company has determined that this acquisition will contribute to the Group’s growth and corporate value over the medium and long terms. 3. Date of business combination July 1, 2026 4. Legal form of the business combination Cash paid in exchange for acquisition of shares 5. Name of the controlling entity after the business combination No change 6. Percentage of voting rights the Company has acquired 100% 7. Main reason for deciding to acquire these companies The Company was determined to be the acquirer because it acquired 100% of the voting rights of the acquired company through the acquisition of its shares for cash consideration.
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25 (2) Acquisition cost of the acquired company and breakdown by type of consideration Cost of acquiring each company's shares Cash 16,613 million yen Acquisition cost 16,613 million yen (3) Breakdown and amount of major acquisition-related costs The amount has not been determined as of this time. (4) Amount of goodwill, reason for recognizing goodwill, amortization method and amortization period The amount has not been determined as of this time. (5) Amounts of assets acquired and liabilities assumed at the acquisition date and their major components The amount has not been determined as of this time.