Interim report
Page 1
DISCLAIMER: This document has been translated from a part of 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. February 12, 2026 Consolidated Financial Results for the Nine Months Ended December 31, 2025 (Under Japanese GAAP) Company name: MEDIKIT CO., LTD. Listing: Tokyo Stock Exchange Securities code: 7749 URL: http://www.medikit.co.jp/ Representative: Yoji Kageyama, President Inquiries: Takashi Nakajima, Vice President Telephone: +81-3-3839-8870 Scheduled date to commence dividend payments: - Preparation of supplementary material on financial results: None Holding of financial results briefing: None (Yen amounts are rounded down to millions, unless otherwise noted.) 1. Consolidated financial results for the nine months ended December 31, 2025 (from April 1, 2025 to December 31, 2025) (1) Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Nine months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % December 31, 2025 18,466 6.5 3,657 0.8 3,796 2.6 2,236 3.8 December 31, 2024 17,342 2.9 3,629 (1.9) 3,701 (3.1) 2,155 1.1 Note: Comprehensive income For the nine months ended December 31, 2025: ¥2,216 million [7.2%] For the nine months ended December 31, 2024: ¥2,067 million [(10.6)%] Basic earnings per share Diluted earnings per share Nine months ended Yen Yen December 31, 2025 153.28 - December 31, 2024 145.97 - Reference: Operating profit before amortization of goodwill For the nine months ended December 31, 2025 ¥3,821 million (0.7%) For the nine months ended December 31, 2024 ¥3,792 million ((2.1)%) (2) Consolidated financial position Total assets Net assets Equity-to-asset ratio As of Millions of yen Millions of yen % December 31, 2025 51,947 45,605 87.8 March 31, 2025 52,470 45,156 86.1 Reference: Equity As of December 31, 2025: ¥45,605 million As of March 31, 2025: ¥45,156 million 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, 2025 - 45.00 - 45.00 90.00 Fiscal year ending March 31, 2026 - 50.00 - Fiscal year ending March 31, 2026 (Forecast) 50.00 100.00 Note: Revisions to the forecast of cash dividends most recently announced: None
Page 2
3. Forecast of consolidated financial results for the fiscal year ending March 31, 2026 (from April 1, 2025 to March 31, 2026) (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 Fiscal year ending March 31, 2026 24,000 6.4 4,500 0.3 4,592 (1.4) 2,924 (3.0) 200.75 Note: Revisions to the earnings forecasts most recently announced: None Reference: Operating profit before amortization of goodwill Full year ¥4,718 million (0.3%)
Page 3
* Notes (1) Significant changes in the scope of consolidation during the period: None (2) Adoption of accounting treatment 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 issued shares (common shares) (i) Total number of issued shares at the end of the period (including treasury shares) As of December 31, 2025 15,880,000 shares As of March 31, 2025 15,880,000 shares (ii) Number of treasury shares at the end of the period As of December 31, 2025 1,401,913 shares As of March 31, 2025 1,264,393 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Nine months ended December 31, 2025 14,593,099 shares Nine months ended December 31, 2024 14,766,487 shares * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm:None * Proper use of earnings forecasts, and other special matters (Cautions on forward-looking statements, etc.) The forward-looking statements, including forecasts of financial results, contained in these materials are based on information currently available to the Company and on certain assumptions deemed to be reasonable. However, the Company makes no guarantee that these forecasts will be achieved. Actual financial results, etc. may differ substantially due to various factors. For the conditions on which earnings forecasts are predicated and precautions for the use of earnings forecasts, please refer to Appendix P.2 "1. Summary of Operating Results, etc. (3) Explanation of Forward-Looking Information such as Consolidated Earnings Forecasts."
Page 4
Quarterly consolidated balance sheet (Thousands of yen) As of March 31, 2025 As of December 31, 2025 Assets Current assets Cash and deposits 21,559,317 20,145,289 Electronically recorded monetary claims - operating 73,121 78,900 Accounts receivable - trade 4,987,042 5,750,407 Money held in trust 1,500,000 1,500,000 Merchandise and finished goods 1,451,934 1,665,979 Work in process 1,706,436 1,854,848 Raw materials and supplies 1,408,999 1,585,552 Other 558,367 197,153 Allowance for doubtful accounts (1,550) (1,782) Total current assets 33,243,669 32,776,348 Non-current assets Property, plant and equipment Buildings and structures, net 6,058,603 5,845,476 Machinery, equipment and vehicles, net 3,281,514 3,832,563 Tools, furniture and fixtures, net 1,558,698 1,584,664 Land 2,397,962 2,389,635 Leased assets, net - 8,690 Construction in progress 1,151,161 824,266 Total property, plant and equipment 14,447,940 14,485,295 Intangible assets Goodwill 2,120,211 1,957,118 Other 1,162,845 1,073,971 Total intangible assets 3,283,057 3,031,090 Investments and other assets Investment securities 778,786 1,110,609 Retirement benefit asset 297,726 305,922 Deferred tax assets 259,646 80,830 Other 160,735 158,581 Allowance for doubtful accounts (750) (750) Total investments and other assets 1,496,145 1,655,194 Total non-current assets 19,227,143 19,171,579 Total assets 52,470,812 51,947,928
Page 5
(Thousands of yen) As of March 31, 2025 As of December 31, 2025 Liabilities Current liabilities Notes and accounts payable - trade 3,469,022 2,413,634 Electronically recorded obligations - operating - 708,595 Lease liabilities - 722 Income taxes payable 866,938 759,302 Provision for bonuses 423,043 211,047 Other 1,400,495 1,093,283 Total current liabilities 6,159,498 5,186,584 Non-current liabilities Lease liabilities - 7,967 Asset retirement obligations 25,260 23,008 Deferred tax liabilities 340,392 326,338 Other 789,639 798,696 Total non-current liabilities 1,155,292 1,156,011 Total liabilities 7,314,791 6,342,595 Net assets Shareholders' equity Share capital 1,241,250 1,241,250 Capital surplus 8,378,585 8,385,024 Retained earnings 37,340,916 38,188,657 Treasury shares (2,545,002) (2,929,697) Total shareholders' equity 44,415,748 44,885,235 Accumulated other comprehensive income Valuation difference on available-for-sale securities 196,661 379,524 Foreign currency translation adjustment 462,685 320,342 Remeasurements of defined benefit plans 80,925 20,231 Total accumulated other comprehensive income 740,272 720,097 Total net assets 45,156,021 45,605,333 Total liabilities and net assets 52,470,812 51,947,928
Page 6
Quarterly consolidated statement of income (Thousands of yen) Nine months ended December 31, 2024 Nine months ended December 31, 2025 Net sales 17,342,044 18,466,010 Cost of sales 10,577,347 11,241,145 Gross profit 6,764,696 7,224,865 Selling, general and administrative expenses 3,134,929 3,566,903 Operating profit 3,629,767 3,657,961 Non-operating income Interest income 6,133 27,805 Dividend income 16,929 19,761 Foreign exchange gains - 11,712 Gain on investments in investment partnerships - 169 Rental income from land and buildings 26,715 26,257 Electricity sale income 18,217 19,334 Other 59,764 46,868 Total non-operating income 127,759 151,909 Non-operating expenses Interest expenses 5,681 5,741 Loss on investments in investment partnerships 629 - Foreign exchange losses 39,294 - Depreciation 1,019 958 Electricity sale expenses 7,685 5,624 Other 1,374 1,170 Total non-operating expenses 55,684 13,494 Ordinary profit 3,701,842 3,796,376 Extraordinary income Gain on sale of non-current assets 1,080 29,786 Gain on sale of membership 428 - Total extraordinary income 1,509 29,786 Extraordinary losses Impairment losses 55 - Loss on sale of non-current assets - 758 Loss on retirement of non-current assets 23 548 Total extraordinary losses 78 1,307 Profit before income taxes 3,703,273 3,824,855 Income taxes - current 1,365,828 1,488,319 Income taxes - deferred 182,036 99,687 Total income taxes 1,547,865 1,588,007 Profit 2,155,408 2,236,848 Profit attributable to owners of parent 2,155,408 2,236,848
Page 7
Quarterly consolidated statement of comprehensive income (Thousands of yen) Nine months ended December 31, 2024 Nine months ended December 31, 2025 Profit 2,155,408 2,236,848 Other comprehensive income Valuation difference on available-for-sale securities 661 182,862 Foreign currency translation adjustment 35,103 (142,343) Remeasurements of defined benefit plans, net of tax (123,244) (60,694) Total other comprehensive income (87,479) (20,174) Comprehensive income 2,067,928 2,216,673 Comprehensive income attributable to Comprehensive income attributable to owners of parent 2,067,928 2,216,673 Comprehensive income attributable to non-controlling interests - -