Interim report
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― 1 ― Note: 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. November 13, 2025 CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd FFFFFiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll RRRRReeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee SSSSSiiiiixxxxx MMMMMooooonnnnnttttthhhhhsssss EEEEEnnnnndddddeeeeeddddd SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 3333300000,,,,, 22222000002222255555 (((((UUUUUnnnnndddddeeeeerrrrr JJJJJaaaaapppppaaaaannnnneeeeessssseeeee GGGGGAAAAAAAAAAPPPPP))))) Company name: CENTRAL AUTOMOTIVE PRODUCTS LTD. Listing: Tokyo Stock Exchange Securities code: 8117 URL: https://www.central-auto.co.jp/ Representative: Shinichiro Sakata President and CEO Inquiries: Tetsuya Sumiyoshi Managing director Telephone: +81-6-6443-5192 Scheduled date to file semi-annual securities report: November 14, 2025 Scheduled date to commence dividend payments: December 5, 2025 Preparation of supplementary material on financial results: None Holding of financial results briefing: None (Yen amounts are rounded down to millions, unless otherwise noted.) 11111..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuullllltttttsssss fffffooooorrrrr ttttthhhhheeeee sssssiiiiixxxxx mmmmmooooonnnnnttttthhhhhsssss eeeeennnnndddddeeeeeddddd SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 3333300000,,,,, 22222000002222255555 (((((fffffrrrrrooooommmmm AAAAAppppprrrrriiiiilllll 11111,,,,, 22222000002222255555 tttttooooo SSSSSeeeeepppppttttteeeeemmmmmbbbbbeeeeerrrrr 3333300000,,,,, 22222000002222255555))))) (((((11111))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd ooooopppppeeeeerrrrraaaaatttttiiiiinnnnnggggg rrrrreeeeesssssuuuuullllltttttsssss (((((cccccuuuuummmmmuuuuulllllaaaaatttttiiiiivvvvveeeee))))) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Six months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % September 30, 2025 20,449 5.2 5,171 (0.0) 5,888 (0.6) 4,717 13.1 September 30, 2024 19,439 1.0 5,172 3.6 5,926 6.1 4,171 7.9 Note: Comprehensive income For the six months ended September 30, 2025: ¥ 5,223 million [ 37.0%] For the six months ended September 30, 2024: ¥ 3,812 million [ (22.2) %] Basic earnings per share Diluted earnings per share Six months ended Yen Yen September 30, 2025 85.41 - September 30, 2024 75.55 - Note: On April 1, 2025, the Company conducted a three-for-one stock split of common stock. Earnings per share have been calculated on the assumption that the stock split was implemented at the beginning of the previous fiscal year. (((((22222))))) CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll pppppooooosssssiiiiitttttiiiiiooooonnnnn Total assets Net assets Equity-to-asset ratio Net assets per share As of Millions of yen Millions of yen % Yen September 30, 2025 66,905 59,303 88.6 1,073.07 March 31, 2025 63,492 55,701 87.7 1,008.52 Reference: Equity As of September 30, 2025: ¥ 59,303 million As of March 31, 2025: ¥ 55,701 million Note: On April 1, 2025, the Company conducted a three-for-one stock split of common stock. Net assets per share have been calculated on the assumption that the stock split was implemented at the beginning of the previous fiscal year.
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― 2 ― 22222..... CCCCCaaaaassssshhhhh dddddiiiiivvvvviiiiidddddeeeeennnnndddddsssss 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 - 68.00 - 91.00 159.00March 31, 2025 Fiscal year ending - 26.00March 31, 2026 Fiscal year ending March 31, 2026 (Forecast) - 31.00 57.00 Note: Revisions to the forecast of cash dividends most recently announced: None Note: On April 1, 2025, the Company conducted a three-for-one stock split of common stock. The amounts shown for the fiscal years ended March 31, 2025 are the actual amount of dividends paid before the stock split.The amounts shown for the fiscal year ending March 31, 2026 (forecast) are the figures after the stock split. 33333..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuulllllttttt fffffooooorrrrreeeeecccccaaaaassssstttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddiiiiinnnnnggggg MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222266666 (((((fffffrrrrrooooommmmm AAAAAppppprrrrriiiiilllll 11111,,,,, 22222000002222255555 tttttooooo MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222266666))))) (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 Full year 45,500 9.5 11,800 6.9 13,000 4.7 9,350 7.7 169.19 Note: Revisions to the financial result forecast most recently announced: Yes Note: On April 1, 2025, the Company conducted a three-for-one stock split of common stock. The impact of the stock split has been considered in calculating "Basic earnings per share" in the forecasts of consolidated operating results for the fiscal year ending March 31, 2026. ***** NNNNNooooottttteeeeesssss (1) Significant changes in the scope of consolidation during the period: Yes Newly included: 1 companies( MORITA & CO.,LTD. ) Excluded: - companies( ) (2) Adoption of accounting treatment specific to the preparation of semi-annual 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 September 30, 2025 60,060,000 shares As of March 31, 2025 60,060,000 shares (ii) Number of treasury shares at the end of the period As of September 30, 2025 4,795,117 shares As of March 31, 2025 4,829,055 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Six months ended September 30, 2025 55,240,649 shares Six months ended September 30, 2024 55,205,703 shares Note: On April 1, 2025, the Company conducted a three-for-one stock split of common stock.The number of shares issued (common stock) has been calculated based on the assumption that the stock split was conducted at the beginning of the previous fiscal year. * Semi-annual financial results reports are exempt from review conducted by certified public accountants or an audit firm.
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― 3 ― Semi-annual Consolidated Financial Statements and Primary Notes Semi-annual Consolidated Balance Sheet (Millions of yen) As of March 31, 2025 As of September 30, 2025 Assets Current assets Cash and deposits 23,560 25,701 Notes and accounts receivable - trade 4,535 5,037 Merchandise and finished goods 2,129 2,665 Work in process 11 9 Raw materials and supplies 17 18 Other 1,205 618 Allowance for doubtful accounts (10) (16) Total current assets 31,449 34,034 Non-current assets Property, plant and equipment Buildings and structures, net 3,927 3,873 Land 5,385 5,466 Other, net 259 301 Total property, plant and equipment 9,572 9,641 Intangible assets Goodwill 3,487 3,245 Other 107 94 Total intangible assets 3,595 3,339 Investments and other assets Investment securities 17,769 18,942 Long-term loans receivable - 0 Deferred tax assets 252 69 Other 854 876 Allowance for doubtful accounts (0) (0) Total investments and other assets 18,875 19,889 Total non-current assets 32,043 32,870 Total assets 63,492 66,905 Liabilities Current liabilities Notes and accounts payable - trade 2,569 2,714 Income taxes payable 2,131 1,798 Provision for bonuses 511 515 Other 1,267 1,196 Total current liabilities 6,480 6,225 Non-current liabilities Retirement benefit liability 1,155 1,194 Other 154 181 Total non-current liabilities 1,310 1,376 Total liabilities 7,790 7,601
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― 4 ― (Millions of yen) As of March 31, 2025 As of September 30, 2025 Net assets Shareholders' equity Share capital 1,001 1,001 Capital surplus 4,985 5,044 Retained earnings 47,769 50,802 Treasury shares (582) (578) Total shareholders' equity 53,173 56,270 Accumulated other comprehensive income Valuation difference on available-for-sale securities 2,442 2,953 Deferred gains or losses on hedges 2 (4) Foreign currency translation adjustment 12 13 Remeasurements of defined benefit plans 71 70 Total accumulated other comprehensive income 2,527 3,033 Total net assets 55,701 59,303 Total liabilities and net assets 63,492 66,905
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― 5 ― Semi-annual Consolidated Statements of Income and Comprehensive Income Semi-annual Consolidated Statement of Income (Millions of yen) For the six months ended September 30, 2024 For the six months ended September 30, 2025 Net sales 19,439 20,449 Cost of sales 10,849 11,389 Gross profit 8,590 9,060 Selling, general and administrative expenses 3,417 3,888 Operating profit 5,172 5,171 Non-operating income Dividend income 134 118 Rental income 25 25 Share of profit of entities accounted for using equity method 596 530 Other 37 58 Total non-operating income 793 733 Non-operating expenses Commission expenses 3 4 Rental costs 8 9 Foreign exchange losses 23 - Other 3 3 Total non-operating expenses 40 16 Ordinary profit 5,926 5,888 Extraordinary income Gain on bargain purchase - 600 Total extraordinary income - 600 Profit before income taxes 5,926 6,488 Income taxes - current 1,649 1,685 Income taxes - deferred 105 85 Total income taxes 1,755 1,770 Profit 4,171 4,717 Profit attributable to owners of parent 4,171 4,717
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― 6 ― Semi-annual Consolidated Statement of Comprehensive Income (Millions of yen) For the six months ended September 30, 2024 For the six months ended September 30, 2025 Profit 4,171 4,717 Other comprehensive income Valuation difference on available-for-sale securities (90) 416 Deferred gains or losses on hedges 6 (6) Foreign currency translation adjustment 12 1 Remeasurements of defined benefit plans, net of tax (47) 1 Share of other comprehensive income of entities accounted for using equity method (238) 92 Total other comprehensive income (358) 505 Comprehensive income 3,812 5,223 Comprehensive income attributable to Comprehensive income attributable to owners of parent 3,812 5,223
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― 7 ― Semi-annual Consolidated Statement of Cash Flows (Millions of yen) For the six months ended September 30, 2024 For the six months ended September 30, 2025 Cash flows from operating activities Profit before income taxes 5,926 6,488 Depreciation 94 155 Amortization of goodwill 221 242 Gain on bargain purchase - (600) Increase (decrease) in provision for bonuses (7) (0) Increase (decrease) in retirement benefit liability 41 39 Increase (decrease) in allowance for doubtful accounts (0) (1) Share of loss (profit) of entities accounted for using equity method (596) (530) Interest and dividend income (142) (128) Decrease (increase) in trade receivables 187 103 Decrease (increase) in inventories 246 (40) Decrease (increase) in advance payments to suppliers 44 151 Increase (decrease) in trade payables 106 (160) Increase (decrease) in accounts payable - other (96) 15 Increase (decrease) in accrued expenses (197) (200) Other, net (94) (9) Subtotal 5,733 5,525 Interest and dividends received 195 183 Income taxes paid (1,995) (2,013) Net cash provided by (used in) operating activities 3,933 3,695 Cash flows from investing activities Purchase of property, plant and equipment (980) (138) Proceeds from sale of property, plant and equipment 2 0 Purchase of intangible assets (38) (3) Purchase of investment securities (278) - Proceeds from rental of investment property 25 25 Purchase of shares of subsidiaries resulting in change in scope of consolidation - (586) Loan advances - (10) Proceeds from collection of loans receivable - 659 Other, net 5 (5) Net cash provided by (used in) investing activities (1,264) (58) Cash flows from financing activities Purchase of treasury shares (0) (0) Dividends paid (1,403) (1,680) Other, net 37 (18) Net cash provided by (used in) financing activities (1,366) (1,698) Effect of exchange rate change on cash and cash equivalents (6) (0) Net increase (decrease) in cash and cash equivalents 1,297 1,938 Cash and cash equivalents at beginning of period 17,343 20,560 Cash and cash equivalents at end of period 18,640 22,499