Interim report
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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 . Consolidated Financial Results for the Three Months Ended June 30 , 2026 ( Under Japanese GAAP ) Company name : CENTRAL AUTOMOTIVE PRODUCTS LTD . Listing : Tokyo Stock Exchange Securities code : 8117 URL : https://www.central-auto.co.jp/ Representative : Shinichiro Sakata Inquiries : Tetsuya Sumiyoshi Telephone : + 81-6-6443-5192 Scheduled date to commence dividend payments : Preparation of supplementary material on financial results : None Holding of financial results briefing : None President and CEO Managing director August 5 , 2026 FASF ( 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 . ) Net sales Operating profit Ordinary profit Three months ended June 30 , 2026 Millions of yen 11,440 % Millions of yen June 30 , 2025 Note : Comprehensive income For the three months ended June 30 , 2026 : For the three months ended June 30 , 2025 : 9,795 16.8 8.9 2,914 19.0 % Millions of yen 3,424 % Profit attributable to owners of parent Millions of yen % 21.8 2,397 22.1 2,449 7.8 2,812 7.4 1,963 7.3 ¥ 2,542 million 41.4 % ] ¥ 1,798 million 3.4 % ] Three months ended June 30 , 2026 June 30 , 2025 ( 2 ) Consolidated financial position Basic earnings per share Yen 43.37 35.55 Diluted earnings per share Yen As of June 30 , 2026 Total assets Net assets Millions of yen 71,291 71,244 Millions of yen As of June 30 , 2026 : Equity - to - asset ratio Net assets per share % 63,384 88.9 62,953 88.4 Yen 1,146.92 1,139.12 ¥ 63,384 million As of March 31 , 2026 : ¥ 62,953 million March 31 , 2026 Reference : Equity 1-
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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 - 26.00 - 38.00 64.00March 31, 2026 Fiscal year ending -March 31, 2027 Fiscal year ending March 31, 2027 (Forecast) 30.00 - 33.00 63.00 Note: Revisions to the forecast of cash dividends most recently announced: None Note: The dividend of 38 yen at the fiscal year ended March 31, 2026 includes the 80th anniversary commemorative dividend of 3 yen. 33333..... CCCCCooooonnnnnsssssooooollllliiiiidddddaaaaattttteeeeeddddd fffffiiiiinnnnnaaaaannnnnccccciiiiiaaaaalllll rrrrreeeeesssssuuuuulllllttttt fffffooooorrrrreeeeecccccaaaaassssstttttsssss fffffooooorrrrr ttttthhhhheeeee fffffiiiiissssscccccaaaaalllll yyyyyeeeeeaaaaarrrrr eeeeennnnndddddiiiiinnnnnggggg MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222277777 (((((fffffrrrrrooooommmmm AAAAAppppprrrrriiiiilllll 11111,,,,, 22222000002222266666 tttttooooo MMMMMaaaaarrrrrccccchhhhh 3333311111,,,,, 22222000002222277777))))) (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 24,300 18.8 5,900 14.1 6,600 12.1 4,500 (4.6) 81.43 Full year 50,000 7.1 12,400 9.0 13,800 6.7 9,500 (1.5) 171.90 Note: Revisions to the financial result forecast most recently announced: None ***** NNNNNooooottttteeeeesssss (1) Significant changes in the scope of consolidation during the period: None Newly included: - companies( ) Excluded: - companies( ) (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 60,060,000 shares As of March 31, 2026 60,060,000 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 4,795,161 shares As of March 31, 2026 4,795,161 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Three months ended June 30, 2026 55,264,839 shares Three months ended June 30, 2025 55,230,945 shares * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm: None
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― 3 ― Quarterly Consolidated Financial Statements and Primary Notes Quarterly Consolidated Balance Sheet (Millions of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 29,250 29,218 Notes and accounts receivable - trade 5,373 4,981 Merchandise and finished goods 2,400 2,427 Work in process 13 16 Raw materials and supplies 15 27 Other 843 836 Allowance for doubtful accounts (11) (12) Total current assets 37,886 37,495 Non-current assets Property, plant and equipment Buildings and structures, net 3,793 3,749 Land 5,466 5,466 Other, net 297 325 Total property, plant and equipment 9,557 9,540 Intangible assets Goodwill 3,002 2,881 Other 105 175 Total intangible assets 3,108 3,057 Investments and other assets Investment securities 19,599 20,243 Deferred tax assets 185 41 Other 907 913 Allowance for doubtful accounts (0) (0) Total investments and other assets 20,691 21,197 Total non-current assets 33,358 33,796 Total assets 71,244 71,291 Liabilities Current liabilities Notes and accounts payable - trade 2,723 3,077 Income taxes payable 2,090 1,083 Provision for bonuses 527 267 Other 1,750 2,180 Total current liabilities 7,092 6,609 Non-current liabilities Retirement benefit liability 1,056 1,080 Other 142 217 Total non-current liabilities 1,199 1,298 Total liabilities 8,291 7,907
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― 4 ― (Millions of yen) As of March 31, 2026 As of June 30, 2026 Net assets Shareholders' equity Share capital 1,001 1,001 Capital surplus 5,044 5,044 Retained earnings 54,286 54,572 Treasury shares (578) (578) Total shareholders' equity 59,753 60,039 Accumulated other comprehensive income Valuation difference on available-for-sale securities 2,942 3,145 Deferred gains or losses on hedges (5) (5) Foreign currency translation adjustment (5) (10) Remeasurements of defined benefit plans 267 214 Total accumulated other comprehensive income 3,199 3,344 Total net assets 62,953 63,384 Total liabilities and net assets 71,244 71,291
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― 5 ― Quarterly Consolidated Statements of Income and Comprehensive Income Quarterly Consolidated Statement of Income For the Three-Month Period (Millions of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Net sales 9,795 11,440 Cost of sales 5,392 6,390 Gross profit 4,402 5,049 Selling, general and administrative expenses 1,953 2,134 Operating profit 2,449 2,914 Non-operating income Dividend income 94 98 Rental income 12 12 Foreign exchange gains - 9 Share of profit of entities accounted for using equity method 267 385 Other 10 10 Total non-operating income 385 517 Non-operating expenses Commission expenses 2 1 Rental costs 4 4 Foreign exchange losses 11 - Other 3 1 Total non-operating expenses 21 7 Ordinary profit 2,812 3,424 Profit before income taxes 2,812 3,424 Income taxes - current 772 967 Income taxes - deferred 76 60 Total income taxes 849 1,027 Profit 1,963 2,397 Profit attributable to owners of parent 1,963 2,397
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― 6 ― Quarterly Consolidated Statement of Comprehensive Income For the Three-Month Period (Millions of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Profit 1,963 2,397 Other comprehensive income Valuation difference on available-for-sale securities (150) 246 Deferred gains or losses on hedges (1) (0) Foreign currency translation adjustment 8 (4) Remeasurements of defined benefit plans, net of tax 0 (49) Share of other comprehensive income of entities accounted for using equity method (22) (47) Total other comprehensive income (164) 145 Comprehensive income 1,798 2,542 Comprehensive income attributable to Comprehensive income attributable to owners of parent 1,798 2,542