Interim report
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Non-consolidated Financial Results for the First Three Months of the Fiscal Year Ending March 31, 2027 <under Japanese GAAP> August 3, 2026 Company name: PALTAC CORPORATION (URL: https://www.paltac.co.jp/) Listing: Tokyo Stock Exchange (Code number: 8283) Representative: Representative Director, President Takuya Yoshida Contact: Director, Senior Managing Executive Officer, General Manager of Management Planning Headquarters Masaharu Shimada Tel: +81-6-4793-1090 (from overseas) E-mail: ir@paltac.co.jp Scheduled date to commence dividend payments: – Preparation of supplementary material on quarterly financial results: Yes Holding of quarterly financial results presentation meeting: No (Figures are rounded down to the nearest million yen) 1. Financial Results for the First Three Months of the Fiscal Year Ending March 31, 2027 (From April 1, 2026 to June 30, 2026) (1) Operating Results (% increase figures indicate year-on-year change) Net sales Operating profit Ordinary profit Profit Three months ended (¥ million) % (¥ million) % (¥ million) % (¥ million) % June 30, 2026 326,927 3.4 6,134 (19.5) 7,158 (16.0) 4,784 (23.3) June 30, 2025 316,047 4.3 7,623 2.6 8,519 2.6 6,240 2.7 Earnings per share Diluted earnings per share Three months ended (¥) (¥) June 30, 2026 78.86 – June 30, 2025 101.18 – (2) Financial Position Total assets Net assets Equity ratio Net assets per share As of (¥ million) (¥ million) % (¥) June 30, 2026 526,210 300,028 57.0 4,948.44 March 31, 2026 532,171 301,738 56.7 4,963.27 Reference: Equity As of June 30, 2026: ¥300,028 million As of March 31, 2026: ¥301,738 million
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2. Dividends Annual dividends per share First quarter Second quarter Third quarter Year-end Total (¥) (¥) (¥) (¥) (¥) Fiscal year ended March 31, 2026 – 57.00 – 63.00 120.00 Fiscal year ending March 31, 2027 – Fiscal year ending March 31, 2027 (Forecast) 0.00 – 0.00 0.00 Note: Revision to the forecasts most recently announced: No As announced on May 11, 2026 in “Notice Concerning Expression of Opinion in Support of, and Recommendation of Tendering in, the Tender Offer for the Company Shares by MEDIPAL HOLDINGS CORPORATION, the Company’s Parent Company” and “Notice Concerning Dividends of Surplus (No Dividend),” the Company has resolved not to pay interim and year-end dividends for the fiscal year ending March 31, 2027. This decision reflects the fact that, following the tender offer for the Company’s common stock (“the Company’s shares”) by MEDIPAL HOLDINGS CORPORATION and a series of subsequent procedures, the Company’s shares are expected to be delisted. 3. Forecasts of Financial Results for the Fiscal Year Ending March 31, 2027 (From April 1, 2026 to March 31, 2027) As announced on May 11, 2026 in “Notice Concerning Expression of Opinion in Support of, and Recommendation of Tendering in, the Tender Offer for the Company Shares by MEDIPAL HOLDINGS CORPORATION, the Company’s Parent Company,” the Company has not disclosed its earnings forecasts for the fiscal year ending March 31, 2027, in view of the fact that, following the tender offer for the Company’s shares by MEDIPAL HOLDINGS CORPORATION and a series of subsequent procedures, the Company’s shares are expected to be delisted.
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* Notes (1) Adoption of Accounting Treatments Specific to Preparation of Quarterly Financial Statements: No (2) Changes in Accounting Policies, Changes in Accounting Estimates, and Restatements 1) Changes in accounting policies due to revisions to accounting standards, and other regulations: No 2) Changes in accounting policies due to other reasons: No 3) Changes in accounting estimates: No 4) Restatements: No (3) Number of Issued Shares (common stock) 1) Number of issued shares at the end of the period (including treasury shares) As of June 30, 2026 62,000,000 shares As of March 31, 2026 62,000,000 shares 2) Number of treasury shares at the end of the period As of June 30, 2026 1,369,126 shares As of March 31, 2026 1,205,776 shares 3) Average number of outstanding shares during the period (cumulative from the beginning of the fiscal year) For the three months ended June 30, 2026 60,672,434 shares For the three months ended June 30, 2025 61,676,089 shares (Notes) Based on a decision by the Board of Directors on August 4, 2025, the Company purchased 163,300 treasury shares. * Review of the Japanese-language originals of the attached quarterly financial statements by certified public accountants or an audit firm: Yes (voluntary) * How to access the presentation material for this quarterly financial results Presentation (Presentation Material for this financial results) is posted on the Company’s website (https://www.paltac.co.jp/en/ir/). * Information regarding this report (including the attached material) None of the information in this report constitutes solicitation to purchase or sell the stock of PALTAC CORPORATION. It was not prepared with the intention of providing investment advice about the stock of PALTAC CORPORATION. Furthermore, this report has been translated from a part of the Japanese original for reference purposes only. In the event of any discrepancy between this translated report and the Japanese original, the original shall prevail.
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PALTAC CORPORATION (8283) Non-consolidated Financial Results for the First Three Months of the Fiscal Year Ending March 31, 2027 1 Quarterly Financial Statements (1) Quarterly Balance Sheets (Millions of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 83,282 64,120 Notes and accounts receivable - trade 229,116 243,020 Merchandise and finished goods 54,179 56,893 Other 23,804 21,419 Allowance for doubtful accounts (3) (4) Total current assets 390,379 385,450 Non-current assets Property, plant and equipment Buildings, net 42,848 42,385 Land 46,748 46,484 Other, net 19,679 21,893 Total property, plant and equipment 109,275 110,763 Intangible assets 734 712 Investments and other assets Investments and other assets 31,785 29,287 Allowance for doubtful accounts (3) (3) Total investments and other assets 31,782 29,284 Total non-current assets 141,792 140,760 Total assets 532,171 526,210 Liabilities Current liabilities Notes and accounts payable - trade 178,826 180,082 Income taxes payable 5,493 2,280 Provision for bonuses 1,626 2,521 Other 32,546 30,071 Total current liabilities 218,493 214,955 Non-current liabilities Provision for retirement benefits 3,208 3,222 Other 8,731 8,004 Total non-current liabilities 11,940 11,226 Total liabilities 230,433 226,182
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PALTAC CORPORATION (8283) Non-consolidated Financial Results for the First Three Months of the Fiscal Year Ending March 31, 2027 2 (Millions of yen) As of March 31, 2026 As of June 30, 2026 Net assets Shareholders' equity Share capital 15,869 15,869 Capital surplus 20,741 20,741 Retained earnings 255,531 256,486 Treasury shares (5,527) (6,297) Total shareholders' equity 286,615 286,800 Valuation and translation adjustments Valuation difference on available-for-sale securities 15,103 13,221 Deferred gains or losses on hedges 18 5 Total valuation and translation adjustments 15,122 13,227 Total net assets 301,738 300,028 Total liabilities and net assets 532,171 526,210
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PALTAC CORPORATION (8283) Non-consolidated Financial Results for the First Three Months of the Fiscal Year Ending March 31, 2027 3 (2) Quarterly Statements of Income (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 316,047 326,927 Cost of sales 292,361 303,426 Gross profit 23,686 23,500 Selling, general and administrative expenses 16,062 17,366 Operating profit 7,623 6,134 Non-operating income Dividend income 182 191 Research fee income 492 498 Rental income from real estate 42 40 Other 191 325 Total non-operating income 909 1,055 Non-operating expenses Interest expenses 1 2 Rental expenses on real estate 8 8 Commission for purchase of treasury shares － 17 Other 2 3 Total non-operating expenses 12 30 Ordinary profit 8,519 7,158 Extraordinary income Gain on sale of non-current assets － 3 Gain on sale of investment securities － 0 Insurance claim income 478 － Total extraordinary income 478 3 Extraordinary losses Loss on retirement of non-current assets 1 11 Tender offer-related expenses － 149 Total extraordinary losses 1 161 Profit before income taxes 8,996 7,000 Income taxes - current 2,717 2,064 Income taxes - deferred 39 151 Total income taxes 2,756 2,215 Profit 6,240 4,784
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PALTAC CORPORATION (8283) Non-consolidated Financial Results for the First Three Months of the Fiscal Year Ending March 31, 2027 4 (3) Quarterly Statements of Cash Flows (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Cash flows from operating activities Profit before income taxes 8,996 7,000 Depreciation 1,569 1,612 Increase (decrease) in allowance for doubtful accounts 0 0 Increase (decrease) in provision for bonuses 920 895 Increase (decrease) in provision for retirement benefits (13) (67) Interest and dividend income (182) (195) Interest expenses 1 2 Loss (gain) on sale of investment securities － (0) Insurance claim income (478) － Decrease (increase) in trade receivables (15,829) (13,904) Decrease (increase) in inventories (2,699) (2,714) Increase (decrease) in trade payables 5,851 1,256 Increase (decrease) in accrued consumption taxes 954 619 Other, net (938) (1,186) Subtotal (1,848) (6,681) Interest and dividends received 182 191 Interest paid (0) － Proceeds from insurance income 478 － Income taxes paid (4,809) (5,030) Net cash provided by (used in) operating activities (5,996) (11,520) Cash flows from investing activities Purchase of property, plant and equipment (312) (2,983) Proceeds from sale of property, plant and equipment － 267 Purchase of intangible assets (50) (42) Purchase of investment securities (33) (29) Proceeds from sale of investment securities － 0 Other, net (30) (216) Net cash provided by (used in) investing activities (427) (3,004) Cash flows from financing activities Repayments of lease liabilities (27) (41) Dividends paid (3,387) (3,825) Purchase of treasury shares － (769) Net cash provided by (used in) financing activities (3,414) (4,637) Net increase (decrease) in cash and cash equivalents (9,838) (19,162) Cash and cash equivalents at beginning of period 69,916 83,282 Cash and cash equivalents at end of period 60,078 64,120