Interim report
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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 . Consolidated Financial Results for the Three Months Ended June 30 , 2026 ( Under Japanese GAAP ) Company name : Listing : MEDIKIT CO . , LTD . Tokyo Stock Exchange Securities code : 7749 URL : http://www.medikit.co.jp/ Representative : Yoji Kageyama , President Inquiries : Telephone : Takashi Nakajima , Vice President Scheduled date to commence dividend payments : Preparation of supplementary material on financial results : + 81-3-3839-8870 Holding of financial results briefing : None None August 7 , 2026 ( Yen amounts are rounded down to millions , unless otherwise noted . ) 1. Consolidated financial results for the three months ended June 30 , 2026 ( from April 1 , 2026 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Profit attributable to owners of Net sales Operating profit Ordinary profit parent Three months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % June 30 , 2026 6,365 8.1 1,266 23.8 1,300 21.7 523 33.5 June 30 , 2025 5,890 4.7 1.022 ( 5.2 ) 1,068 ( 3.5 ) 392 ( 3.3 ) Note : Comprehensive income For the three months ended June 30 , 2026 : For the three months ended June 30 , 2025 : Basic earnings per share ¥ 588 million ¥ 303 million [ 94.0 % ] [ ( 39.6 ) % ] Diluted earnings per share Three months ended June 30 , 2026 Yen Yen 36.15 June 30 , 2025 26.83 Reference : Operating profit before amortization of goodwill For the three months ended June 30 , 2026 ¥ 1,320 million [ 22.6 % ] For the three months ended June 30 , 2025 ¥ 1,077 million [ ( 4.9 ) % ] ( 2 ) Consolidated financial position As of June 30 , 2026 March 31 , 2026 Reference : Equity As of June 30 , 2026 : As of March 31 , 2026 : 2 . Cash dividends Fiscal year ended March 31 , 2026 Fiscal year ending March 31 , 2027 Fiscal year ending March 31 , 2027 ( Forecast ) Total assets Net assets Equity - to - asset ratio % Millions of yen Millions of yen 52,855 46,645 88.3 87.8 53,272 46,781 ¥ 46,645 million ¥ 46,781 million Annual dividends per share First quarter - end Second quarter - end Third quarter - end Fiscal year - end Total Yen Yen Yen Yen Yen 50.00 50.00 100.00 Note : Revisions to the forecast of cash dividends most recently announced : None 50.00 50.00 100.00
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3. Forecast of consolidated financial results 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 Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Six months ending September 30, 2026 12,400 4.0 2,100 (6.4) 2,150 (7.9) 1,200 (11.2) 82.88 Fiscal year ending March 31, 2027 25,800 8.5 4,300 0.6 4,400 (1.9) 2,850 (5.2) 196.85 Note: Revisions to the earnings forecasts most recently announced: None Reference: Operating profit before amortization of goodwill The second quarter (cumulative) ¥2,208 million [(6.1)%] Full year ¥4,517 million [0.6%]
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* 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 June 30, 2026 15,880,000 shares As of March 31, 2026 15,880,000 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 1,401,913 shares As of March 31, 2026 1,401,913 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Three months ended June 30, 2026 14,478,087 shares Three months ended June 30, 2025 14,615,607 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."
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Quarterly consolidated balance sheet (Thousands of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 20,952,613 19,994,090 Electronically recorded monetary claims - operating 77,221 72,204 Accounts receivable - trade 5,035,622 5,316,582 Money held in trust 1,500,000 1,500,000 Merchandise and finished goods 1,911,062 1,869,111 Work in process 1,974,824 2,140,024 Raw materials and supplies 1,595,751 1,606,564 Other 169,494 289,843 Allowance for doubtful accounts (1,572) (1,642) Total current assets 33,215,017 32,786,778 Non-current assets Property, plant and equipment Buildings and structures, net 5,793,812 5,725,026 Machinery, equipment and vehicles, net 4,438,625 4,756,593 Tools, furniture and fixtures, net 1,592,006 1,573,867 Land 2,389,635 2,389,635 Leased assets, net 18,782 17,509 Construction in progress 710,547 426,409 Total property, plant and equipment 14,943,409 14,889,040 Intangible assets Goodwill 1,902,754 1,848,389 Other 1,050,859 1,017,111 Total intangible assets 2,953,613 2,865,501 Investments and other assets Investment securities 1,298,820 1,433,066 Retirement benefit asset 601,282 604,329 Deferred tax assets 101,359 121,622 Other 159,280 155,900 Allowance for doubtful accounts (750) (750) Total investments and other assets 2,159,993 2,314,168 Total non-current assets 20,057,016 20,068,710 Total assets 53,272,034 52,855,489
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(Thousands of yen) As of March 31, 2026 As of June 30, 2026 Liabilities Current liabilities Accounts payable - trade 925,170 1,015,989 Electronically recorded obligations - operating 1,682,308 1,741,899 Lease liabilities 5,090 4,001 Income taxes payable 806,814 837,074 Provision for bonuses 419,321 220,935 Other 1,474,894 1,211,679 Total current liabilities 5,313,599 5,031,578 Non-current liabilities Lease liabilities 13,875 13,875 Asset retirement obligations 25,844 26,360 Deferred tax liabilities 332,305 327,371 Other 805,380 810,882 Total non-current liabilities 1,177,404 1,178,489 Total liabilities 6,491,003 6,210,067 Net assets Shareholders' equity Share capital 1,241,250 1,241,250 Capital surplus 8,385,024 8,385,024 Retained earnings 38,957,893 38,757,432 Treasury shares (2,929,697) (2,929,697) Total shareholders' equity 45,654,471 45,454,010 Accumulated other comprehensive income Valuation difference on available-for-sale securities 499,644 586,458 Foreign currency translation adjustment 432,226 458,936 Remeasurements of defined benefit plans 194,688 146,016 Total accumulated other comprehensive income 1,126,559 1,191,410 Total net assets 46,781,030 46,645,421 Total liabilities and net assets 53,272,034 52,855,489
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Quarterly consolidated statement of income (Thousands of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 5,890,039 6,365,986 Cost of sales 3,671,894 3,909,476 Gross profit 2,218,145 2,456,510 Selling, general and administrative expenses 1,195,377 1,190,208 Operating profit 1,022,767 1,266,301 Non-operating income Interest income 5,421 5,655 Dividend income 8,555 13,311 Rental income from land and buildings 8,635 8,823 Foreign exchange gains 6,994 - Electricity sale income 6,270 3,940 Other 14,343 11,040 Total non-operating income 50,218 42,770 Non-operating expenses Interest expenses 1,904 1,938 Depreciation 319 300 Foreign exchange losses - 4,209 Electricity sale expenses 1,869 1,821 Other 142 131 Total non-operating expenses 4,235 8,401 Ordinary profit 1,068,750 1,300,670 Extraordinary income Gain on sale of non-current assets 26,153 - Total extraordinary income 26,153 - Extraordinary losses Loss on retirement of non-current assets 0 101 Total extraordinary losses 0 101 Profit before income taxes 1,094,903 1,300,569 Income taxes - current 776,439 825,162 Income taxes - deferred (73,742) (48,036) Total income taxes 702,696 777,126 Profit 392,206 523,443 Profit attributable to owners of parent 392,206 523,443
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Quarterly consolidated statement of comprehensive income (Thousands of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Profit 392,206 523,443 Other comprehensive income Valuation difference on available-for-sale securities 29,184 86,814 Foreign currency translation adjustment (97,884) 26,709 Remeasurements of defined benefit plans, net of tax (20,231) (48,672) Total other comprehensive income (88,931) 64,851 Comprehensive income 303,274 588,294 Comprehensive income attributable to Comprehensive income attributable to owners of parent 303,274 588,294 Comprehensive income attributable to non-controlling interests - -