Interim report
Page 1
YUSHIN < Translation > Accounting Standards ds Foundation Consolidated Financial Results for the First Quarter Ended June 30 , 2026 < under Japanese GAAP > Yushin Company Standard Market of the Tokyo Stock Exchange Company Name : Listing : Securities code : 6482 URL : Representative : Inquiries : https://www.yushincompany.jp/en/ Takayo Kotani , Representative Director and President FASF MEMBERSHIP August 7 , 2026 Kota Oda , Director and Executive Vice President , General Manager of Administration Division Tel : + 81-75-933-9555 Scheduled date to commence dividend payments : Preparation of supplementary materials on financial results : None Holding of financial results briefing : None ( Amounts less than one million yen are omitted , unless otherwise noted ) 1. Consolidated Business Results for the First Quarter Ended June 30 , 2026 ( from April 1 , 2026 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( Cumulative ) Net sales Operating profit ( Percentages indicate Ordinary profit year - on - year changes ) Profit attributable to owners of parent Three months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % June 30 , 2026 June 30 , 2025 6,007 12.9 5,321 ( 4.8 ) 158 522 230.1 28.6 537 351.4 382 427.5 119 ( 27.0 ) 72 ( 30.2 ) Note : Comprehensive income Three months ended June 30 , 2026 : 542 million yen [ 491.6 % ] Three months ended June 30 , 2025 : 91 million yen [ ( 87.2 ) % ] Three months ended Basic earnings per share Diluted earnings per share Yen Yen 11.96 2.13 June 30 , 2026 June 30 , 2025 ( 2 ) Consolidated financial position As of June 30 , 2026 As of March 31 , 2026 Total assets Net assets Equity ratio Millions of yen Millions of yen % 39,464 39,832 34,049 34,787 85.3 86.3 Reference : Equity capital ( Net assets less non - controlling interests ) As of June 30 , 2026 : 33,668 million yen As of March 31 , 2026 : 34,374 million yen
Page 2
Yushin Company (6482) 2. Cash Dividends Note: Revisions to projected dividends most recently announced: None The dividend forecast for FY2026 is currently undecided. 3. Consolidated Earnings Forecasts for the FY2027 (from April 1, 2026 to March 31, 2027) (Percentages indicate year-on-year changes) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen FY2027 25,000 8.2 1,300 57.3 1,300 43.1 900 213.8 28.12 Note: Revisions to projected results most recently announced: None * Notes (1) Significant changes in the scope of consolidation during the period under review: None (2) Adoption of the special accounting methods: Yes Note: For more information, please refer to “2. Quarterly Consolidated Financial Statements and Notes, (3) Notes related to quarterly consolidated financial statements < Notes to accounting procedures specific to the preparation of quarterly consolidated financial statements >” on page 7 of [Attached Material]. (3) Changes in accounting policies, changes in accounting estimates, and 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) Restatement: None (4) Number of issued shares (Common stock) 1) Number of issued shares at the end of the period (including shares of treasury shares) As of June 30, 2026 35,638,066 shares As of March 31, 2026 35,638,066 shares 2) Number of shares of treasury shares at the end of the period As of June 30, 2026 4,327,661 shares As of March 31, 2026 2,940,917 shares 3) Average number of outstanding shares during the period Three months ended June 30, 2026 32,003,813 shares Three months ended June 30, 2025 34,034,463 shares * Review of the accompanying Quarterly Consolidated Financial Statements by certified public accountant or by auditing firm: None * Cautionary statement with respect to forward-looking statements and other special remarks The forecasts above are based on the information currently available. A number of factors could cause actual results to diffe r materially from expectations. For more information about these assumptions and notes regarding the use of earnings forecasts, please refer to “1. Overview of Operating Results, (3) Explanation on the forecast information including consolidated earnings forecast and others ” on page 2 of [Attached Material]. * Disclaimer: This English version is not an official translation of the original Japanese document. In cases of any discrepancy between the English version and the original Japanese version, the Japanese version shall prevail. Yushin Company assumes no responsibility or liability for damages or losses caused by errors, inaccuracies, misunderstandings or misspellings with regard to this translation. This translation may be us ed for reference purposes only. Yushin Company reserves the right to seek compensation from violators for any damage or loss it may suffer due to violation of these conditions. Annual dividends per share 1Q 2Q 3Q 4Q Total Yen Yen Yen Yen Yen FY2026 - 10.00 - 10.00 20.00 FY2027 - FY2027(Forecast) - - - -
Page 3
Yushin Company (6482) 1 [Attached Material] INDEX 1. Overview of Operating Results ································ ································ ······························ 2 (1) Overview of operating results for the quarter ended June 30, 2026 ································ ·················· 2 (2) Overview of financial condition for the quarter ended June 30, 2026 ································ ··············· 2 (3) Explanation on the forecast information including consolidated earnings forecast and others ··················· 2 2. Quarterly Consolidated Financial Statements and Notes ································ ································ · 3 (1) Quarterly consolidated balance sheets ································ ································ ··················· 3 (2) Quarterly consolidated statements of income and consolidated statements of comprehensive income ········· 5 Quarterly consolidated statements of income ································ ································ ··········· 5 Quarterly consolidated statements of comprehensive income ································ ························ 6 (3) Notes related to quarterly consolidated financial statements ································ ·························· 7 < Notes to accounting procedures specific to the preparation of quarterly consolidated financial statements > 7 < Notes to Segment information > ································ ································ ························· 7 < Notes in the event of significant changes in shareholders’ equity > ································ ················ 8 < Notes related to going concern assumption > ································ ································ ·········· 8 < Notes to quarterly consolidated statements of cash flows >································ ·························· 8 3. Supplemental Information ································ ································ ································ ···· 9 (1) Orders, backlog and sales ································ ································ ································ ·· 9 (2) Overseas sales ································ ································ ································ ··············· 9
Page 4
Yushin Company (6482) 2 1. Overview of Operating Results (1) Overview of operating results for the quarter ended June 30, 2026 During the first quarter of the current fiscal year, the global situation remained uncertain due to factors such as rising geopolitical risks—including the situation in the Middle East—and soaring energy and raw material prices. Under these circumstances, our Group has continued its efforts to cultivate new customers on a global scale . Regarding operating results for the first quarter of the current fiscal year, sales increased especially in custom-ordered equipment. As a result, consolidated Net sales increased 12.9% year on year to 6,007 million yen. As for profits, mainly due to a n increase in consolidated Net sales and an improvement in Gross profit margin, Operating profit increased 230.1% year on year to 522 million yen, Ordinary profit increased 351.4% year on year to 537 million yen, and Profit attributable to owners of parent increased by 427.5% year on year to 382 million yen. Operating result by segment category < Japan > Net sales wer e 3, 683 million yen ( up 6.0% year-on-year), and Operating profit was 397 million yen (up 264.7% year-on-year). < North America > Net sales were 1,154 million yen ( up 22.5% y ear-on-year), and Operating profit was 16 million yen (Operating loss of 19 million yen in the same period of the previous year). < Asia > Due to an increase in sales at the Chinese subsidiar ies, Net sales were 1,374 million yen (up 7.6% year-on-year), and Operating profit was 120 million yen (up 2.1% year-on-year). < Europe > Net sales were 857 million yen (up 22.0% year-on-year), and Operating loss was 48 million yen (Operating loss of 122 million yen in the same period of the previous year). (2) Overview of financial condition for the quarter ended June 30, 2026 < Assets > Current assets decreased by 368 million yen from the end of the previous consolidated fiscal year to 25,901 million yen. This was mainly due to a 427 million yen decrease in Notes and accounts receivable – trade. There were no significant changes in Non-current assets, and total assets decreased by 368 million yen from the end of the previous consolidated fiscal year to 39,464 million yen. < Liabilities > Current liabilities increased by 375 million yen from the end of the previous consolidated fiscal year to 4,790 million yen. This was mainly due to a 290 million yen increase in Other. There were no significant changes in Non-current liabilities, and total liabilities increased by 369 million yen from the end of the previous consolidated fiscal year to 5,414 million yen. < Net Assets > Net assets decreased by 738 million yen from the end of the previous consolidated fiscal year to 34,049 million yen. This was mainly due to a 913 million yen increase in Treasury shares. (3) Explanation on the forecast information including consolidated earnings forecast and others At this time, there are no changes to the full -year consolidated earnings forecasts for the fiscal year ending March 31, 2027 that was announced in Consolidated Financial Results released on May 15, 2026.
Page 5
Yushin Company (6482) 3 2. Quarterly Consolidated Financial Statements and Notes (1) Quarterly consolidated balance sheets (Thousands of yen) As of March 31, 2026 As of June 30, 2026 <ASSETS> Current assets Cash and deposits 11,865,318 11,612,276 Notes and accounts receivable - trade 6,065,247 5,637,815 Merchandise and finished goods 1,330,426 1,255,936 Work in process 1,113,054 1,320,840 Raw materials and supplies 5,183,181 5,277,800 Other 725,591 819,071 Allowance for doubtful accounts (13,607) (22,546) Total current assets 26,269,212 25,901,193 Non-current assets Property, plant and equipment Buildings and structures, net 3,469,987 3,399,743 Land 6,836,477 6,837,506 Other, net 338,799 416,654 Total property, plant and equipment 10,645,264 10,653,904 Intangible assets Customer-related intangible assets 1,127,732 1,103,397 Other 158,740 151,327 Total intangible assets 1,286,473 1,254,725 Investments and other assets Investment securities 286,844 327,990 Retirement benefit asset 380,738 377,882 Deferred tax assets 757,515 732,741 Other 253,664 263,082 Allowance for doubtful accounts (46,743) (47,032) Total investments and other assets 1,632,019 1,654,664 Total non-current assets 13,563,757 13,563,294 Total assets 39,832,970 39,464,487
Page 6
Yushin Company (6482) 4 (Thousands of yen) As of March 31, 2026 As of June 30, 2026 <LIABILITIES> Current liabilities Accounts payable - trade 1,282,131 1,390,224 Electronically recorded obligations - operating 361,452 414,700 Accounts payable - other 443,893 502,470 Income taxes payable 274,183 169,876 Advances received 1,122,263 1,263,182 Provision for bonuses 329,872 162,844 Provision for bonuses for directors 7,500 4,620 Provision for product warranties 127,904 126,742 Other 465,917 756,051 Total current liabilities 4,415,119 4,790,713 Non-current liabilities Retirement benefit liability 124,668 126,760 Deferred tax liabilities 288,625 282,467 Other 216,667 214,937 Total non-current liabilities 629,961 624,165 Total liabilities 5,045,081 5,414,879 <NET ASSETS> Shareholders’ equity Share capital 1,985,666 1,985,666 Capital surplus 2,024,597 2,024,597 Retained earnings 29,743,751 29,799,498 Treasury shares (2,356,013) (3,269,879) Total shareholders’ equity 31,398,002 30,539,883 Accumulated other comprehensive income Valuation difference on available-for-sale securities 165,141 193,367 Foreign currency translation adjustment 2,700,919 2,827,245 Remeasurements of defined benefit plans 110,386 107,705 Total accumulated other comprehensive income 2,976,447 3,128,318 Non-controlling interests 413,439 381,406 Total net assets 34,787,888 34,049,608 Total liabilities and net assets 39,832,970 39,464,487
Page 7
Yushin Company (6482) 5 (2) Quarterly consolidated statements of income and consolidated statements of comprehensive income Quarterly consolidated statements of income First three months (Thousands of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 5,321,621 6,007,801 Cost of sales 3,151,634 3,425,221 Gross profit 2,169,986 2,582,580 Selling, general and administrative expenses 2,011,847 2,060,538 Operating profit 158,138 522,042 Non-operating income Interest income 4,717 14,948 Dividend income 8,082 8,660 Other 4,869 11,686 Total non-operating income 17,669 35,294 Non-operating expenses Foreign exchange losses 55,713 18,945 Other 969 611 Total non-operating expenses 56,682 19,556 Ordinary profit 119,125 537,780 Extraordinary income Gain on sales of non-current assets 1,163 3,269 Total extraordinary income 1,163 3,269 Extraordinary losses Loss on sales and retirement of non-current assets 0 0 Total extraordinary losses 0 0 Profit before income taxes 120,288 541,049 Income taxes 43,099 152,097 Profit 77,189 388,952 Profit attributable to non-controlling interests 4,632 6,233 Profit attributable to owners of parent 72,557 382,718
Page 8
Yushin Company (6482) 6 Quarterly consolidated statements of comprehensive income First three months (Thousands of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Profit 77,189 388,952 Other comprehensive income Valuation difference on available-for-sale securities 19,848 28,226 Foreign currency translation adjustment (2,886) 128,295 Remeasurements of defined benefit plans, net of tax (2,404) (2,681) Total other comprehensive income 14,556 153,841 Comprehensive income 91,746 542,793 (Comprehensive income attributable to) Comprehensive income attributable to owners of parent 83,558 534,589 Comprehensive income attributable to non-controlling interests 8,187 8,203
Page 9
Yushin Company (6482) 7 (3) Notes related to quarterly consolidated financial statements < Notes to accounting procedures specific to the preparation of quarterly consolidated financial statements > Calculation of tax expenses Tax expenses are calculated by making a reasonable estimate of the effective tax rate after the application of tax effect accounting to income before income taxes for the consolidated fiscal year, including the first quarter of the current fiscal year, and multiplying income before income taxes by the estimated effective tax rate. < Notes to Segment information > 1. FY2026 1Q (from April 1, 2025 to June 30, 2025) (1) Information related to sales and profit or loss for each reportable segment (Thousands of yen) Reportable segment Total Adjustment *1 Amounts shown on quarterly consolidated statements of income *2 Japan North America Asia Europe Net sales Sales to customers 2,532,350 939,416 1,185,907 663,946 5,321,621 - 5,321,621 Inter-segment sales or transfers 941,212 3,019 91,796 38,542 1,074,570 (1,074,570) - Total 3,473,563 942,435 1,277,703 702,489 6,396,191 (1,074,570) 5,321,621 Segment profit or (loss) 108,912 (19,232) 118,421 (122,901) 85,199 72,939 158,138 *Notes 1: The 72,939 thousand yen adjustment to segment profit or loss includes the 78 thousand yen inter-segment transactions and the 72,860 thousand yen inventory adjustments. *Notes 2: Segment profit or loss is adjusted to be consistent with operating profit shown on the quarterly consolidated statements of income. (2) Information on Impairment losses on Non-current assets or Goodwill, etc. by reportable segment None
Page 10
Yushin Company (6482) 8 2. FY2027 1Q (from April 1, 2026 to June 30, 2026) (1) Information related to sales and profit or loss for each reportable segment (Thousands of yen) Reportable segment Total Adjustment *1 Amounts shown on quarterly consolidated statements of income *2 Japan North America Asia Europe Net sales Sales to customers 2,716,218 1,153,217 1,322,024 816,340 6,007,801 - 6,007,801 Inter-segment sales or transfers 966,947 1,520 52,391 41,013 1,061,872 (1,061,872) - Total 3,683,166 1,154,737 1,374,415 857,354 7,069,674 (1,061,872) 6,007,801 Segment profit or (loss) 397,190 16,154 120,893 (48,544) 485,693 36,348 522,042 *Notes 1: The 36,348 thousand yen adjustment to segment profit or loss includes the (3,250) thousand yen inter-segment transactions and the 39,599 thousand yen inventory adjustments. *Notes 2: Segment profit or loss is adjusted to be consistent with operating profit shown on the quarterly consolidated statements of income. (2) Information on Impairment losses on Non-current assets or Goodwill, etc. by reportable segment None < Notes in the event of significant changes in shareholders’ equity > Pursuant to a resolution passed at the Board of Directors’ meeting held on 26 May 2026, the Company has acquired 1,386,600 shares of its own stock. As a result of this acquisition and other factors, Treasury shares increased by 913,865 thousand yen during the first quarter of the current consolidated financial year, and as at the end of the first quarter of the current consolidated financial year, Treasury shares stood at 3,269,879 thousand yen. < Notes related to going concern assumption > None < Notes to quarterly consolidated statements of cash flows > A quarterly consolidated cash flow statement for the first quarter of the current consolidated fiscal year has not been prepared. Depreciation (including amortization of intangible fixed assets excluding goodwill) and amortization of goodwill for the first quarter of the current consolidated fiscal year are as follows. (Thousands of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Depreciation 161,404 143,539 Amortization of goodwill 20,942 -
Page 11
Yushin Company (6482) 9 3. Supplemental Information (1) Orders, backlog and sales a. Orders 1) Order received (Thousands of yen) Products FY2026 1Q FY2027 1Q Change (%) Robots 4,014,562 4,011,240 99.9 Custom-ordered equipment 951,155 948,778 99.8 Parts and maintenance services 1,211,293 1,417,487 117.0 Total 6,177,012 6,377,505 103.2 2) Backlog of orders (Thousands of yen) Products As of June 30, 2025 As of June 30, 2026 Change (%) Robots 4,494,141 4,540,546 101.0 Custom-ordered equipment 1,435,594 3,047,461 212.3 Parts and maintenance services 467,283 473,304 101.3 Total 6,397,018 8,061,312 126.0 b. Net sales (Thousands of yen) Products FY2026 1Q FY2027 1Q Change (%) Robots 3,516,193 3,659,534 104.1 Custom-ordered equipment 667,620 1,070,415 160.3 Parts and maintenance services 1,137,807 1,277,851 112.3 Total 5,321,621 6,007,801 112.9 (2) Overseas sales FY2026 1Q (from April 1, 2025 to June 30, 2025) (Thousands of yen) North America Asia Europe Other areas Total I Overseas sales 908,076 1,632,496 665,071 163,320 3,368,964 II Consolidated net sales 5,321,621 III Ratio of overseas sales to consolidated net sales (%) 17.1 30.7 12.5 3.1 63.3 FY2027 1Q (from April 1, 2026 to June 30, 2026) (Thousands of yen) North America Asia Europe Other areas Total I Overseas sales 1,169,625 1,615,202 763,567 122,941 3,671,338 II Consolidated net sales 6,007,801 III Ratio of overseas sales to consolidated net sales (%) 19.5 26.9 12.7 2.0 61.1