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Supplementary Materials of Consolidated Financial Results The Third Quarter of the Fiscal Year Ending March 2026 February 4th, 2026 ＊The forecast and planned figures in this document are based on information available as of the date of preparation and may differ from actual performance. ＊The rates (%) in this material are calculated using the unit of Yen, to the extent possible, so they may differ from values calculated using the unit shown. (Ticker code:7995)
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◆ Consolidated Results Summary (YoY) 1-3Q FY3/2026 (YoY) 1-3Q FY3/2025 1-3Q FY3/2024 42,303 (-6.0%) 44,99446,243Net Sales 18,039 (+0.5%) 17,95518,821Gross Profit 4,885 (+15.7%) 4,2225,447Operating Profit 3,599 (+28.3%)2,8043,987 Profit Attributable to Owners of Parent 42.6%39.9%40.7%Gross Profit Margin 11.5%9.4%11.8%Operating Profit Margin 204.40159.42227.01EPS (yen) ◆ Consolidated Results Summary (Quarterly) 3Q FY3/2026 2Q FY3/2026 1Q FY3/2026 4Q FY3/2025 3Q FY3/2025 15,22213,13113,94915,11814,897 6,4445,5676,0265,8885,894 1,7011,3811,8021,4461,297 1,0471,2891,2611,871806 42.3%42.4%43.2%38.9%39.6% 11.2%10.5%12.9%9.6%8.7% Business Results 3Q FY3/2026 Supplementary Materials 1 ＊Unit : Millions of yen
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Change of Operating Profit Note: “-” of SGA expenses is increase and “+” is decrease. General Expenses Personnel Expenses Total Amount of Change of SGA expenses Depreciation in SGA expenses 2 Operating Profit of 1-3Q FY3/2025 Change of Gross Profit +84 +663 4,222 +226 +347 +6 +579 Operating Profit of 1-3Q FY3/2026 4,885 Includes the following two impact amounts ・Sale of the silicon wafer reclaim business︓-542 ・New consolidation of Valqua Torque System︓+292 ■ Impact of exchange rate fluctuations: Net Sales approx. -0.28 billion yen YoY Operating Profit approx. -0.15 billion yen YoY . ■ Exchange rate for 1-3Q FY3/2026: 1 USD = 148.1 yen (1-3Q FY3/2025: 1 USD = 151.5 yen) Analysis of Change Factor of Operating Profit 3Q FY3/2026 Supplementary Materials ＊Unit : Millions of yen
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◆ Liabilities and Net Assets (Key Items)◆ Assets (Key Items) End of 3Q FY3/2026 End of FY3/2025 End of FY3/2024 End of 3Q FY3/2026 End of FY3/2025 End of FY3/2024 18,77218,56916,560Current liabilities total7,3707,9696,386Cash and deposits 12,9148,7329,195Non-current liabilities total10,88911,34613,143Accounts receivable - trade 31,68727,30225,755Total liabilities7,1086,5425,921Merchandise and finished goods 3534515Non-controlling interests1,3391,095951Work in process 51,19750,52148,731Total net assets13,00211,4919,348Raw materials and supplies 82,88477,82374,487Total liabilities and net assets47,73846,43043,801Current assets total 24,12022,62419,772Property, plant and equipment total ◆ Interest-Bearing Debt Related3,4281,8761,930Intangible assets total 18,46313,61610,092Interest-Bearing Debt7,5976,8918,983Investments and other assets total 11,0935,6473,706Net Interest- Bearing Debt35,14531,39330,686Non-current assets total 0.36times0.27times0.21timesDER82,88477,82374,487Total assets 3 Balance Sheet 3Q FY3/2026 Supplementary Materials ＊Unit : Millions of yen
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4 ◆ Cash flows from operating activities (Summary) 1-3Q FY3/2026 1-3Q FY3/2025 1-3Q FY3/2024 4,6154,2605,711Profit before income taxes 2,1492,1011,936Depreciation 963407880 Decrease (“-” =increase) in trade receivables -2,247-2,733-4,453 Decrease (“-” = increase) in inventories -277-77-516 Increase (“-” = decrease) in trade payables -2,096-1,555-2,496Income taxes paid -15272-104Others 2,9532,475959 Cash flows from operating activities ◆ Cash flows from investing activities (Summary) 1-3Q FY3/2026 1-3Q FY3/2025 1-3Q FY3/2024 -3,654-4,350-2,705 Purchase of property, plant and equipment -312-393-452 Purchase of intangible assets 01,3023 Proceeds from sale of investment securities -1,256-167-53Others -5,223-3,608-3,208 Cash flows from investing activities ◆ Cash flows from financing activities (Summary) 1,6982,2892,600 Increase/Decrease in Short-term Borrowings 4,2911,6733,550 Proceeds from Long-term Borrowings -1,574-378-231 Repayments of Long- term Borrowings -2,540-2,545-2,798Dividend Payments -160-140-158Others 1,7138982,961 Cash flows from financing activities ＊Unit : Millions of yen Cash Flows 3Q FY3/2026 Supplementary Materials
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1-3Q FY3/2026 (YoY) 1-3Q FY3/2025 1-3Q FY3/2024 ◆ Sales by Industrial Market (Approximate Value) 12.70 (+11.4%)11.408.80Tech Market 10.35 (-3.3%)10.7011.60Machinery Market 8.60 (+4.2%)8.257.75Plant Market ◆ Sales by Region 21.41 (+0.4%)21.3220.71Japan 10.31 (+12.8%)9.157.50Overseas 32.5% 30.0% 26.6% Sales Ratio 1-3Q FY3/2026 (YoY) 1-3Q FY3/2025 1-3Q FY3/2024 Result by Segment 31.72 (+4.1%)30.4628.20Net Sales 4.72 (+30.7%)3.612.23Segment Profit 14.9%11.9%7.9%Profit Margin 31.45 (+1.5%)30.9726.90Orders Received 6.58 (+2.8%)6.405.49Order Backlog 5 Results by Segment Seal Products Business ＊Unit : Billions of yen ＊Rounded off to the nearest 0.01 billion yen. 3Q FY3/2026 Supplementary Materials ＊Values are based on new segment standards from FY3/2026. ＊Performance of Valqua Torque System included in 1-3Q FY3/2026: ---Net sales: 0.41, Segment profit: –0.07, Orders received: 0.66, Order backlog at quarter-end: 0.25
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1-3Q FY3/2026 (YoY) 1-3Q FY3/2025 1-3Q FY3/2024 ◆ Sales by Industrial Market (Approximate Value) 5.10 (-18.4%)6.258.35Tech Market 2.80 (-0.2%)2.852.65Machinery Market 2.60 (-20.0%)3.254.85Plant Market ◆ Sales by Region 6.86 (-20.4%)8.6210.64Japan 3.72 (-2.3%)3.815.30Overseas 35.2% 30.7% 33.2% Sales Ratio 1-3Q FY3/2026 (YoY) 1-3Q FY3/2025 1-3Q FY3/2024 Result by Segment 10.59 (-14.9%)12.4315.94Net Sales 0.16 (-63.5%)0.453.10Segment Profit 1.5%3.6%19.4%Profit Margin 10.91 (-9.4%)12.0415.29Orders Received 4.50 (+6.2%)4.246.31Order Backlog 6 Results by Segment High Performance Plastics Products Business ＊Unit : Billions of yen ＊Rounded off to the nearest 0.01 billion yen. 3Q FY3/2026 Supplementary Materials
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◆ Sales by Region ＊Excludes the silicon wafer reclaim business in past years 1-3Q FY3/2026 (YoY) 1-3Q FY3/2025 1-3Q FY3/2024 28.27 (-5.6%)29.9431.35Japan 66.8%69.8%71.0%Sales Ratio 14.03 (+8.3%)12.9612.80Overseas 33.2%30.2%29.0%Sales Ratio 11.91 (+24.4%)9.589.06Asia 2.01 (-39.9%)3.343.72United Sates 0.12 (+175.9%)0.040.02Other ◆ Sales by Industrial Market(Approximate Value) ＊Excludes the silicon wafer reclaim business in past years 1-3Q FY3/2026 (YoY) 1-3Q FY3/2025 1-3Q FY3/2024 17.80 (+0.8%)17.6517.15 Tech Market 13.20 (-2.9%)13.6014.30Machinery Market 11.25 (-2.6%)11.5512.60Plant Market 7 Details of Net Sales Sales by Industrial Market / by Region Tech Market : Semiconductor Processing Equipment, Semiconductor Device Maker/Foundries Machinery Market : Auto, Mother Machine, Factory Machine, Construction Machine Plant Market : Petroleum Refining & Chemical, Steel, Plant Construction ■Business Segment Changes■ ・Due to the sale of the silicon wafer recycling business, business segment changes have been implemented starting from the FY3/2026. ・Products and services that were included in the "Other" category, which encompassed the Silicon Wafer Reclaim business until the FY3/2025, have been reclassified under the Seal Products Business. ・The historical figures for sales by market, sales by region, and segment performance of the Seal Products Business listed on and after page 5 of this document are retrospective values based on the new standards applied from the FY3/2026 and may differ from the figures stated in the financial results. The decrease in U.S. sales includes an impact of approximately 0.14 billion yen due to a change in the delivery destination of products to countries outside the U.S. (primarily in the Asia region) at the request of customers. 3Q FY3/2026 Supplementary Materials ＊Unit: Billions of yen ＊Figures are rounded to the nearest 0.01 billion yen
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3Q FY3/2026 2Q FY3/2026 1Q FY3/2026 4Q FY3/2025 3Q FY3/2025 2Q FY3/2025 1Q FY3/2025 4Q FY3/2024 3Q FY3/2024 2Q FY3/2024 ■ Consolidated Results Summary 15,22213,13113,94915,11814,89714,86615,23015,50115,06015,692Net Sales 6,4445,5676,0265,8885,8946,0036,0576,4846,1776,385Gross Profit 1,7011,3811,8021,4461,2971,4781,4461,6541,5731,873Operating Profit 1,0471,2891,2611,8718067001,2989211,2881,318Net Profit(＊) ■ Consolidated Results Summary＊Figures for past years exclude the Silicon Wafer Reclaim Business. 15,22213,13113,94914,39914,25014,14914,49514,82314,39614,980Net Sales 6,4445,5676,0265,7055,7555,8005,8546,3166,0216,208Gross Profit 1,7011,3811,8021,3911,2801,4061,3741,6111,5461,828Operating Profit ■ Orders Received / Term-end Order Backlog ＊Same as above 15,49113,60213,25914,79215,19213,48914,32813,54813,03013,750Orders Received 11,08111,05910,34111,03110,6389,69610,35610,52411,79913,165Order Backlog ■ Sales by Industrial Market (Approximate Value) ＊Same as above. 6.65 5.30 5.85 6.25 5.95 5.70 6.00 6.65 5.95 5.80 Tech Market 4.60 4.20 4.40 4.50 4.65 4.55 4.40 4.30 5.00 4.70 Machinery Market 3.95 3.65 3.65 3.70 3.60 3.95 4.00 3.90 3.45 4.45 Plant Market (＊) Profit Attributable to Owners of Parent 8 Quarterly Transition Consolidated Performance / Order-Related / Sales by Market ＊Unit : Millions of yen ＊Unit : Billions of yen 3Q FY3/2026 Supplementary Materials
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9 3Q FY3/2026 2Q FY3/2026 1Q FY3/2026 4Q FY3/2025 3Q FY3/2025 2Q FY3/2025 1Q FY3/2025 4Q FY3/2024 3Q FY3/2024 2Q FY3/2024 ■ Seal Products Business ＊Figures for past years are restated based on the new business segment standards. 11,4569,94110,31910,49810,49810,0389,9269,1879,3099,018Net Sales 1,5741,4691,6771,2731,2431,2831,085710564550Segment Profit 11,9869,42010,03810,95110,8219,88010,2669,5948,8319,076Orders Received 6,5796,2976,5716,8526,3996,0766,2345,8945,4865,965Order Backlog ■ High Performance Plastics Products Business 3,7653,1893,6303,9003,7524,1114,5685,6365,0865,962Net Sales 127 -88 124 117 36 123 289 901 982 1,278 Segment Profit 3,5044,1823,2203,8414,3713,6094,0613,9534,1994,673Orders Received 4,5014,7623,7704,1794,2383,6204,1224,6306,3127,200Order Backlog Quarterly Transition Performance by Segment ＊Unit : Millions of yen 3Q FY3/2026 Supplementary Materials
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10 FY3/2026 FY3/2025 Change Revised Forecasts (YoY) Previous Forecasts (YoY) -4.0 (-6.5%) 58.0 (-3.5%) 62.0 (+3.1%) 60.1Net sales -0.6 (-2.4%) 24.8 (+4.0%) 25.4 (+6.5%) 23.8Gross profit -0.6 (-3.3%) 17.8 (-2.1%) 18.4 (+1.2%)18.2 Selling, general and administrative expenses Unchanged 7.0 (+23.5%) 7.0 (+23.5%) 5.6Operating profit Unchanged4.8 (+2.6%) 4.8 (+2.6%)4.7Profit attributable to owners of parent +1.8 p42.8%41.0%39.7%Gross profit margin +0.8 p12.1%11.3%9.4%Operating profit margin Unchanged9.5%9.5%9.5%ROE ＊Unit : Billions of yen ＊Figures are rounded to the nearest 0.01 billion yen ■ Due to delays in the performance recovery of the High Performance Plastics Products Business, the full-year net sales forecast has been revised downward. ■ Profit forecasts remain unchanged, as improvements in profitability are expected from factors such as the expansion of High performance seals. Consolidated Performance Forecasts 3Q FY3/2026 Supplementary Materials
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11 FY3/2026 FY3/2025 Change Revised Forecasts (YoY) Previous Forecasts (YoY) ◆ Seal Products Business (New segment standard) -1.4 (-3.1%) 43.8 (+6.9%) 45.2 (+10.3%) 41.0Net sales +0.1 (+1.5%) 6.6 (+35.1%) 6.5 (+33.0%) 4.7Segment profit +0.7 p15.1%14.4%11.5%Profit margin ◆ High Performance Plastics Products Business -2.6 (-15.5%) 14.2 (-13.1%) 16.8 (+2.9%) 16.3Net sales -0.1 (-20.0%) 0.4 (-29.5%) 0.5 (-11.8%)0.6Segment profit -0.2 p2.8%3.0%3.4%Profit margin ■ Segment Change ■ Due to the sale of the silicon wafer reclaim business, a segment change will be implemented starting from the FY3/2026. Products and services that were included in the "Silicon Wafer Reclaim Business and Others" segment until the FY3/2025 will be reclassified under the Seal Products Business. ＊Unit : Billions of yen ＊Figures are rounded to the nearest 0.01 billion yen Details of Forecasts Segment Performance (Revised Plan) 3Q FY3/2026 Supplementary Materials
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12 FY3/2026 FY3/2025 Change Revised Forecasts (YoY) Previous Forecasts (YoY) ◆ Sales by Market(Approximate value) -3.5 (-12.4%) 24.8 (-7.1%) 28.3 (+6.0%) 26.7Tech Market -0.2 (-1.1%) 17.6 (-2.2%) 17.8 (-1.1%) 18.0Machinery Market -0.3 (-1.9%) 15.6 (+4.0%) 15.9 (+6.0%) 15.0Plant Market ◆ Sales by Region -2.9 (-6.9%) 39.1 (-4.7%) 42.0 (+2.4%) 41.0Japan -1.1 (-5.5%) 18.9 (-1.0%) 20.0 (+4.8%) 19.1Overseas +0.3 p32.6%32.3%31.8%Overseas Ratio 3Q FY3/2026 Supplementary Materials Details of Forecasts Revenue by Market / by Region (Revised Plan) (Notes) Sales of the silicon wafer reclaim business included in the results for the FY3/2025: -Sales by market: Advanced industrial market: 2.8 billion yen -Sales by region: Domestic: 1.3 billion yen, Overseas: 1.5 billion yen ＊Unit : Billions of yen ＊Figures are rounded to the nearest 0.01 billion yen
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Total Return RatioAnnual Dividend Year-end Dividend End of 2Q (Interim) Dividend 53.7％150.0 yen75.0 yen75.0 yenFY3/2024 56.4％150.0 yen75.0 yen75.0 yenFY3/2025 55.0％ (Only Dividend Forecast) 150.0 yen75.0 yen75.0 yen FY3/2026 (Forecasts) Valqua aims to return profits to shareholders with a target “Consolidated stockholder return ratio” of 50%, while considering the need for funds to advance business strategies and strengthen the foundation. 13 Stockholders Return Consolidated Stockholders Total Return Ratio= (Total Dividend of Current FY + Treasury Stock Acquisitions Based on Current FYʼs Results) ÷ Current FYʼs Earnings Our Group adopts the following standard for consolidated stockholders total return ratio 3Q FY3/2026 Supplementary Materials