Interim report
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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 . Company name : Listing : Securities code : Consolidated Financial Results for the Three Months Ended June 30 , 2026 [ Under Japanese GAAP ] RIKEN KEIKI Co. , Ltd. Tokyo Stock Exchange 7734 FASF August 10 , 2026 URL : Representative : Inquiries : Telephone : https://www.rikenkeiki.co.jp/ Tetsuya Matsumoto , President Takuro Maeda , General Manager , Accounting Department , Corporate Administration Division + 81-3-3966-1128 Scheduled date to commence dividend payments : Preparation of supplementary materials on financial results : Holding of financial results briefing : None None ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1 . ( 1 ) Consolidated Financial Results for the Three Months Ended June 30 , 2026 ( from April 1 , 2026 to June 30 , 2026 ) Consolidated Operating Results ( Cumulative ) Net sales Operating profit ( Percentages indicate Ordinary profit Millions of Yen % Millions of Yen % Millions of Yen % year - on - year changes ) Profit attributable to owners of parent Millions of Yen % Three months ended June 30 , 2026 June 30 , 2025 15,203 13,554 12.2 20.6 3,083 2,988 3.2 11.8 3,431 2,971 15.5 2,415 13.0 ( 7.9 ) 2,138 ( 4.5 ) Note : Comprehensive income For the three months ended June 30 , 2026 For the three months ended June 30 , 2025 3,354 million yen 2,028 million yen [ 65.4 % ] [ ( 30.3 ) % ] Earnings per share -Basic- Earnings per share -Diluted- Three months ended June 30 , 2026 June 30 , 2025 Yen 53.14 46.55 Yen ( 2 ) Consolidated Financial Position Total assets Net assets Millions of Yen Equity ratio Net assets per share As of June 30 , 2026 As of March 31 , 2026 105,945 101,050 Millions of Yen 87,379 85,383 Reference : Equity ( Shareholders ' equity + Accumulated other comprehensive income ) % Yen 82.5 84.5 1,922.13 1,878.29 As of June 30 , 2026 87,371 million yen As of March 31 , 2026 85,379 million yen
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2. Cash Dividends Annual dividends per share First quarter-end Second quarter-end Third quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Fiscal year ended March 31, 2026 – 25.00 – 30.00 55.00 Fiscal year ending March 31, 2027 – Fiscal year ending March 31, 2027 (Forecast) 30.00 – 30.00 60.00 Note: Revisions to the forecast of cash dividends most recently announced: None 3. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2027 (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 Earnings per share -Basic- Millions of Yen % Millions of Yen % Millions of Yen % Millions of Yen % Yen Six months ending September 30, 2026 29,500 9.3 6,200 12.4 6,300 8.5 4,500 8.5 99.00 Full year 60,000 8.7 12,700 2.2 13,000 (3.3) 9,600 (3.6) 211.19 Note: Revision to the forecast of the financial results most recently announced: None * Notes (1) Significant changes in the scope of consolidation during the period: None Newly included: – companies (Company name) Excluded: – companies (Company name) (2) Adoption of accounting process specific to the preparation of quarterly consolidated financial statements: None (3) Changes in accounting policies, changes in accounting estimates, and restatement (i) Changes in accounting policies due to revisions to accounting standards and other regulations: None (ii) Changes in accounting policies due to other reasons: None (iii) Changes in accounting estimates: None (iv) Restatement: None (4) Number of shares issued (common shares) (i) Total number of shares issued at the end of the period (including treasury shares) As of June 30, 2026 47,322,000 shares As of March 31, 2026 47,322,000 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 1,866,245 shares As of March 31, 2026 1,866,216 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Three months ended June 30, 2026 45,455,770 shares Three months ended June 30, 2025 45,938,537 shares * Review of the Japanese-language originals of the attached quarterly consolidated financial statements by certified public accountants or an audit corporation: None * Proper use of earnings forecasts, and other special matters The forward-looking statements such as financial results forecasts contained in this document are based on information currently available to the Company and certain assumptions deemed to be reasonable, and the Company does not guarantee their achievement. Actual financial results may differ significantly from the forecasts due to various factors. For assumptions underlying the financial results forecasts and cautions concerning the use thereof, please refer to “(3) Explanation of Consolidated Financial Results Forecasts and Other Forward-Looking Information” in “1. Outline of Operating Results” on page 2 of the attachment.
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- 1 - ○ Table of Contents of Attachment 1. Outline of Operating Results ............................................................................................................................................ 2 (1) Outline of Operating Results for the Period under Review ................................................................................. 2 (2) Outline of Financial Position for the Period under Review .................................................................................. 2 (3) Explanation of Consolidated Financial Results Forecasts and Other Forward-Looking Information ............ 2 2. Quarterly Consolidated Financial Statements and Significant Notes Thereto ............................................................. 3 (1) Quarterly Consolidated Balance Sheet .................................................................................................................. 3 (2) Quarterly Consolidated Statement of Income and Quarterly Consolidated Statement of Comprehensive Income ...................................................................................................................................................................... 5 Quarterly Consolidated Statement of Income ............................................................................................................ 5 Quarterly Consolidated Statement of Comprehensive Income .................................................................................. 6 (3) Notes to Quarterly Consolidated Financial Statements ........................................................................................ 7 (Notes on Going Concern Assumptions) ................................................................................................................... 7 (Notes When There Are Significant Changes in Amounts of Shareholders’ Equity) ................................................ 7 (Notes on Quarterly Consolidated Statement of Cash Flows) .................................................................................... 7 (Notes on Segment Information, Etc.) ....................................................................................................................... 7
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- 2 - 1. Outline of Operating Results (1) Outline of Operating Results for the Period under Review In the first three months of the fiscal year under review, while the Japanese economy saw a continued gradual recovery against the backdrop of improvement in the employment and income environment, the outlook remained uncertain mainly due to escalating tensions in the Middle East and fluctuations in financial and capital markets. Meanwhile, there were signs of a pickup in corporate capital investment, and capital investments in the semiconductor industry remained solid, particularly against the backdrop of growth in AI-related demand. In the business environment surrounding the Group, semiconductor-related demand continued to remain strong in both the Japanese and Chinese markets, and the Chinese market also experienced lithium ion battery-related demand. Additionally, high levels of demand from the shipbuilding industry continued, and demand remained solid in power, construction, chemical, and defense-related fields. Under these circumstances, the Group has continued to take measures to reduce costs by streamlining production, thoroughly reduce expenses, develop aggressive sales activities, aggressively invest in new product development, and enhance its quality control and service systems. As a result of these measures, net sales for the first three months of the fiscal year under review were 15,203 million yen (up 12.2% year-on-year), operating profit was 3,083 million yen (up 3.2% year-on-year), ordinary profit came to 3,431 million yen (up 15.5% year-on-year), and profit attributable to owners of parent was 2,415 million yen (up 13.0% year-on-year). As the Group engages in a single segment of the manufacture and sale of various types of industrial measurement devices and their related businesses, in place of the operating results by segment, sales by device type are described below. (i) Fixed gas detection alarm devices Net sales of fixed gas detection alarm devices for the first three months of the fiscal year under review were 9,088 million yen (up 3.6% year-on-year). (ii) Portable gas detection alarm devices Net sales of portable gas detection alarm devices for the first three months of the fiscal year under review were 5,743 million yen (up 28.0% year-on-year). (iii) Other measurement devices Net sales of other measurement devices for the first three months of the fiscal year under review were 371 million yen (up 24.5% year-on-year). (2) Outline of Financial Position for the Period under Review As of June 30, 2026, assets totaled 105,945 million yen, an increase of 4,895 million yen (up 4.8%) compared with the end of the previous fiscal year. Current assets increased 3,390 million yen from the end of the previous fiscal year to 68,387 million yen. This was mainly due to an increase of 1,627 million yen in notes and accounts receivable - trade, and contract assets and an increase of 1,091 million yen in cash and deposits. Non-current assets increased 1,504 million yen from the end of the previous fiscal year to 37,558 million yen. This was mainly due to an increase of 1,082 million yen in investment securities. As of June 30, 2026, liabilities totaled 18,566 million yen, an increase of 2,899 million yen (up 18.5%) compared with the end of the previous fiscal year. Current liabilities increased 2,889 million yen from the end of the previous fiscal year to 13,812 million yen. This was mainly due to an increase of 1,931 million yen in notes and accounts payable - trade and an increase of 1,082 million yen in accrued expenses included in other in current liabilities. Non-current liabilities increased 9 million yen from the end of the previous fiscal year to 4,753 million yen. As of June 30, 2026, net assets totaled 87,379 million yen, an increase of 1,995 million yen (up 2.3%) compared with the end of the previous fiscal year. This was mainly due to an increase of 1,051 million yen in retained earnings as a result of recording 2,415 million yen in profit attributable to owners of parent and dividends of surplus of 1,363 million yen. (3) Explanation of Consolidated Financial Results Forecasts and Other Forward-Looking Information There is no change to the consolidated financial results forecasts for the first six months ending September 30, 2026 and the fiscal year ending March 31, 2027, that were stated in the Consolidated Financial Results for the Fiscal Year Ended March 31, 2026, released on May 13, 2026.
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- 3 - 2. Quarterly Consolidated Financial Statements and Significant Notes Thereto (1) Quarterly Consolidated Balance Sheet (Thousands of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 17,428,323 18,519,710 Notes and accounts receivable - trade, and contract assets 11,584,318 13,211,397 Electronically recorded monetary claims - operating 4,635,955 4,590,220 Securities 10,501,462 10,689,127 Merchandise and finished goods 5,667,231 6,362,279 Work in process 7,344,604 7,249,339 Raw materials and supplies 6,749,951 6,694,284 Other 1,170,249 1,155,769 Allowance for doubtful accounts (85,567) (84,634) Total current assets 64,996,529 68,387,493 Non-current assets Property, plant and equipment Buildings and structures, net 10,613,908 10,535,996 Machinery, equipment and vehicles, net 340,416 339,506 Land 5,996,692 6,040,022 Construction in progress 288,197 424,441 Other, net 2,208,785 2,288,951 Total property, plant and equipment 19,447,999 19,628,918 Intangible assets Customer-related intangible assets 418,253 410,819 Other 3,021,697 3,279,559 Total intangible assets 3,439,950 3,690,378 Investments and other assets Investment securities 8,925,455 10,008,299 Retirement benefit asset 2,542,347 2,567,582 Other 1,700,250 1,665,164 Allowance for doubtful accounts (1,900) (1,900) Total investments and other assets 13,166,153 14,239,146 Total non-current assets 36,054,104 37,558,443 Total assets 101,050,633 105,945,937
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- 4 - (Thousands of yen) As of March 31, 2026 As of June 30, 2026 Liabilities Current liabilities Notes and accounts payable - trade 2,686,355 4,618,129 Electronically recorded obligations - operating 339,477 236,516 Short-term borrowings 1,021,335 1,249,570 Income taxes payable 1,362,579 1,373,170 Provision for bonuses 1,192,547 720,090 Provision for product warranties 116,500 95,189 Provision for loss on orders received 98,685 108,051 Other 4,105,559 5,412,186 Total current liabilities 10,923,039 13,812,904 Non-current liabilities Long-term borrowings 814,720 729,900 Asset retirement obligations 11,789 11,789 Other 3,917,236 4,011,744 Total non-current liabilities 4,743,745 4,753,434 Total liabilities 15,666,785 18,566,338 Net assets Shareholders’ equity Share capital 2,565,500 2,565,500 Capital surplus 1,146,625 1,152,029 Retained earnings 76,940,378 77,992,327 Treasury shares (3,461,095) (3,461,195) Total shareholders’ equity 77,191,408 78,248,661 Accumulated other comprehensive income Valuation difference on available-for-sale securities 4,748,785 5,471,562 Foreign currency translation adjustment 3,439,063 3,651,772 Total accumulated other comprehensive income 8,187,849 9,123,334 Non-controlling interests 4,590 7,602 Total net assets 85,383,848 87,379,598 Total liabilities and net assets 101,050,633 105,945,937
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- 5 - (2) Quarterly Consolidated Statement of Income and Quarterly Consolidated Statement of Comprehensive Income Quarterly Consolidated Statement of Income (Thousands of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 13,554,845 15,203,037 Cost of sales 7,054,492 8,352,040 Gross profit 6,500,352 6,850,997 Selling, general and administrative expenses 3,512,213 3,767,768 Operating profit 2,988,138 3,083,228 Non-operating income Interest income 19,403 40,630 Dividend income 98,319 102,789 Foreign exchange gains – 214,052 Insurance claim and dividend income – 3,517 Gain on sale of securities 22,108 81 Miscellaneous income 14,942 30,280 Total non-operating income 154,774 391,352 Non-operating expenses Interest expenses 18,229 23,689 Foreign exchange losses 123,867 – Loss on retirement of non-current assets 0 393 Loss on valuation of securities 26,843 8,491 Miscellaneous losses 2,004 10,344 Total non-operating expenses 170,944 42,918 Ordinary profit 2,971,968 3,431,662 Extraordinary income Gain on sale of non-current assets 168 – Total extraordinary income 168 – Profit before income taxes 2,972,136 3,431,662 Income taxes - current 907,799 1,255,950 Income taxes - deferred (72,609) (242,708) Total income taxes 835,190 1,013,242 Profit 2,136,946 2,418,420 Profit (loss) attributable to non-controlling interests (1,429) 2,797 Profit attributable to owners of parent 2,138,375 2,415,622
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- 6 - Quarterly Consolidated Statement of Comprehensive Income (Thousands of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Profit 2,136,946 2,418,420 Other comprehensive income Valuation difference on available-for-sale securities 543,668 722,776 Foreign currency translation adjustment (652,370) 212,923 Total other comprehensive income (108,702) 935,699 Comprehensive income 2,028,243 3,354,119 (Comprehensive income attributable to) Comprehensive income attributable to owners of parent 2,029,890 3,351,107 Comprehensive income attributable to non-controlling interests (1,646) 3,012
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- 7 - (3) Notes to Quarterly Consolidated Financial Statements (Notes on Going Concern Assumptions) Not applicable. (Notes When There Are Significant Changes in Amounts of Shareholders’ Equity) Not applicable. (Notes on Quarterly Consolidated Statement of Cash Flows) Quarterly consolidated statement of cash flows for the three months ended June 30, 2026 is not prepared. Depreciation (including amortization related to intangible assets excluding goodwill) and amortization of goodwill for the three months ended June 30, 2025 and 2026 are as follows. Three months ended June 30, 2025 (from April 1, 2025 to June 30, 2025) Three months ended June 30, 2026 (from April 1, 2026 to June 30, 2026) Depreciation 485,733 thousand yen 417,459 thousand yen Amortization of goodwill 44,893 – (Notes on Segment Information, Etc.) [Segment information] Three months ended June 30, 2025 (from April 1, 2025 to June 30, 2025) As the Group engages in a single segment of the manufacture and sale of various types of industrial measurement devices and their related businesses, the description is omitted. Three months ended June 30, 2026 (from April 1, 2026 to June 30, 2026) As the Group engages in a single segment of the manufacture and sale of various types of industrial measurement devices and their related businesses, the description is omitted.