Interim report
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Note : This document has been translated from 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 . Standards Financial Ac Accounting August 6 , 2026 Summary of Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 31 , 2027 ( Under Japanese GAAP ) Foundation FASF MEMBERSHIP Tokyo Stock Exchange / Nagoya Stock Exchange Company name : SEINO HOLDINGS CO . , LTD . Listing : Securities code : 9076 URL : Representative : Inquiries : Telephone : https://www.seino.co.jp/seino/shd/ Yoshitaka Taguchi , President and Chief Executive Officer Mitsutaka Takahashi , Executive Officer , Finance & IR Department + 81-584-82-5023 Scheduled date to commence dividend payments : Preparation of supplementary material on quarterly financial results : Yes Holding of quarterly financial results briefing : Yes ( for institutional investors and analysts ) ( Yen amounts are rounded down to millions ) 1. Consolidated financial results for the first quarter of the fiscal year ending March 31 , 2027 ( from April 1 , 2026 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Profit attributable to Operating revenue Operating profit Ordinary profit owners of parent Three months ended June 30 , 2026 June 30 , 2025 Millions of yen 213,765 199,571 % 7.1 21.2 Millions of yen 12,553 9,205 % 36.4 Millions of yen % Millions of yen % 40.6 13,969 9,812 42.4 8,612 52.3 41.2 5,653 76.9 Note : Comprehensive income For the three months ended June 30 , 2026 : For the three months ended June 30 , 2025 : ¥ 26,378 million ¥ 6,651 million [ 296.6 % ] [ 86.4 % ] Basic earnings per share Diluted earnings per share Three months ended Yen Yen June 30 , 2026 June 30 , 2025 52.98 37.91 34.89 ( 2 ) Consolidated financial position Total assets Net assets Equity - to - asset ratio As of June 30 , 2026 Millions of yen Millions of yen % March 31 , 2026 823,217 790,066 487,219 471,267 55.8 56.1 Reference : Equity As of June 30 , 2026 : As of March 31 , 2026 : ¥ 459,645 million ¥ 443,559 million 1 Net assets Per share Yen 2,826.63 2,732.16
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2 2. Cash dividends 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 March 31, 2026 － 43.00 － 61.00 104.00 Fiscal year ending March 31, 2027 － Fiscal year ending March 31, 2027 (Forecast) 43.00 － 61.00 104.00 Note: Revisions to the forecast of cash dividends most recently announced: None 3. Earnings Forecast of Consolidated Financial Results for Fiscal Year Ending March 31, 2027 (From April 1, 2026 to March 31, 2027) Operating revenue Operating profit Ordinary profit Profit attributable to owners of parent Profit per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Six months ending September 30, 2026 408,500 2.5 20,400 12.7 21,000 13.5 12,500 16.2 76.88 Full year 825,500 1.5 41,400 10.1 41,800 12.2 27,500 16.3 169.08 Note: Revisions to the forecast most recently announced: Yes In light of the progress in three months ended June 30, 2026, SEINO HOLDI NGS has revised its consolidated financial results forecast for the six months of the fiscal year ending March 31, 2027. The consolidated financial results forecast for the full year ending March 31, 2027 remains unchanged from the forecast announced on May 14, 2026. For further details, please refer to the "Financial Results Presentation Material for the 1st Quarter of the Fiscal Year Ending March 31, 2027" disclosed today.
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3 * 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 187,679,783 shares As of March 31, 2026 187,679,783 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 25,067,611 shares As of March 31, 2026 25,332,171 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Three months ended June 30, 2026 162,535,907 shares Three months ended June 30, 2025 149,102,051 shares * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants of an audit firm: Yes (voluntary) * Proper use of earnings forecasts, and other special matters The statements regarding forecast of financial results in this report are based on the information that is available to the Company, as well as certain assumptions that are deemed to be reasonable by management, and they are not meant to be a commitment by the Company. Therefore, there might be cases in which actual results differ materially from forecast values due to various factors.
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SEINO HOLDINGS CO., LTD. (9076) 4 4. Quarterly Consolidated Financial Statements (1) Quarterly Consolidated Balance Sheet (Millions of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 87,822 90,847 Notes receivable - trade 5,056 4,878 Accounts receivable-trade, and contract assets 104,408 102,980 Inventories 21,989 20,825 Other 10,984 11,849 Allowance for doubtful accounts (476) (506) Total current assets 229,784 230,874 Non-current assets Property, plant and equipment Buildings and structures, net 154,162 151,636 Machinery, equipment and vehicles, net 22,152 22,659 Tools, furniture and fixtures, net 6,045 6,099 Land 227,793 225,440 Construction in progress 13,535 18,429 Other, net 10,424 10,349 Total property, plant and equipment 434,113 434,615 Intangible assets Goodwill 7,274 6,709 Other 8,989 9,034 Total intangible assets 16,264 15,744 Investments and other assets Investment securities 89,753 121,010 Long-term loans receivable 174 607 Retirement benefit asset 4,964 4,880 Deferred tax assets 5,802 6,205 Other 9,681 9,555 Allowance for doubtful accounts (472) (276) Total investments and other assets 109,904 141,983 Total non-current assets 560,282 592,342 Total assets 790,066 823,217
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SEINO HOLDINGS CO., LTD. (9076) 5 (Millions of yen) As of March 31, 2026 As of June 30, 2026 Liabilities Current liabilities Notes payable - trade 293 240 Accounts payable-trade 53,218 53,458 Short-term borrowings 6,884 6,880 Current portion of long-term borrowings 1,796 1,794 Accounts payable - other 17,340 20,151 Accrued expenses 19,606 23,980 Income taxes payable 12,066 7,236 Accrued consumption taxes 5,354 8,558 Other 13,177 15,225 Total current liabilities 129,740 137,525 Non-current liabilities Long-term borrowings 82,578 85,164 Deferred tax liabilities 14,356 22,397 Provision for retirement benefits for directors 1,410 1,353 Provision for share awards 4,652 4,569 Provision for share awards for directors 321 332 Retirement benefit liability 70,312 69,391 Asset retirement obligations 4,016 4,054 Other 11,410 11,209 Total non-current liabilities 189,058 198,471 Total liabilities 318,798 335,997 Net assets Shareholders' equity Share capital 42,481 42,481 Capital surplus 77,231 77,281 Retained earnings 329,653 328,092 Treasury shares (50,280) (49,964) Total shareholders' equity 399,085 397,891 Accumulated other comprehensive income Valuation difference on available-for-sale securities 30,620 48,704 Revaluation reserve for land (102) (102) Foreign currency translation adjustment 2,883 2,912 Remeasurements of defined benefit plans 11,072 10,238 Total accumulated other comprehensive income 44,474 61,753 Share acquisition rights 54 70 Non-controlling interests 27,653 27,504 Total net assets 471,267 487,219 Total liabilities and net assets 790,066 823,217
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SEINO HOLDINGS CO., LTD. (9076) 6 (2) Quarterly Consolidated Statement of Income (Millions of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Operating revenue 199,571 213,765 Operating costs and expenses 176,067 185,827 Gross profit 23,504 27,938 Selling, general and administrative expenses 14,298 15,385 Operating profit 9,205 12,553 Non-operating income Interest income 6 9 Dividend income 608 698 Share of profit of entities accounted for using equity method 3 826 Other 370 392 Total non-operating income 988 1,927 Non-operating expenses Interest expenses 328 407 Other 54 103 Total non-operating expenses 382 511 Ordinary profit 9,812 13,969 Extraordinary income Gain on sale of non-current assets 74 716 Gain on sale of investment securities 49 44 Gain on share exchange of affiliated companies － 3,102 Other － 119 Total extraordinary income 124 3,983 Extraordinary losses Loss on disposal of non-current assets 105 42 Accident related loss － 2,915 Other 2 13 Total extraordinary losses 108 2,971 Profit before income taxes 9,827 14,980 Income taxes - current 5,077 6,513 Income taxes - deferred (1,391) (626) Total income taxes 3,686 5,887 Profit 6,141 9,093 Profit attributable to non-controlling interests 487 480 Profit attributable to owners of parent 5,653 8,612
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SEINO HOLDINGS CO., LTD. (9076) 7 (3) Quarterly Consolidated Statement of Comprehensive Income (Millions of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Profit 6,141 9,093 Other comprehensive income Valuation difference on available-for-sale securities 1,526 17,988 Foreign currency translation adjustment (286) 31 Remeasurements of defined benefit plans, net of tax (184) (282) Share of other comprehensive income of entities accounted for using equity method (545) (452) Total other comprehensive income 509 17,284 Comprehensive income 6,651 26,378 Comprehensive income attributable to Comprehensive income attributable to owners of parent 6,173 25,892 Comprehensive income attributable to non-controlling interests 477 486
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SEINO HOLDINGS CO., LTD. (9076) 8 (4) Quarterly Consolidated Statement of Cash Flows (Millions of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Cash flows from operating activities Profit before income taxes 9,827 14,980 Depreciation 6,210 6,455 Amortization of goodwill 536 565 Gain on share exchange of affiliated companies － (3,102) Accident related loss － 2,915 Increase (decrease) in allowance for doubtful accounts 13 (10) Increase (decrease) in provision for retirement benefits for directors (212) (40) Increase (decrease) in provision for share awards (79) (83) Increase (decrease) in provision for share awards for directors 9 11 Increase (decrease) in retirement benefit liability (96) (204) Decrease (increase) in retirement benefit asset (33) (140) Interest and dividend income (615) (708) Interest expenses 328 407 Share of loss (profit) of entities accounted for using equity method (3) (826) Loss (gain) on sale of investment securities (49) (44) Loss (gain) on sale and retirement of property, plant and equipment and intangible assets 31 (673) Decrease (increase) in trade receivables 4,847 1,016 Decrease (increase) in inventories 370 1,126 Increase (decrease) in trade payables (4,419) 394 Increase (decrease) in accrued expenses 3,579 3,628 Increase (decrease) in accrued consumption taxes 1,435 3,327 Other, net 685 1,938 Subtotal 22,367 30,930 Interest and dividends received 637 837 Interest paid (227) (410) Income taxes paid (7,705) (11,821) Net cash provided by (used in) operating activities 15,072 19,535 Cash flows from investing activities Payments into time deposits (945) (1,532) Proceeds from withdrawal of time deposits 5,184 1,282 Purchase of property, plant and equipment and intangible assets (14,289) (10,045) Proceeds from sale of property, plant and equipment and intangible assets 94 1,136 Purchase of investment securities (373) (389) Proceeds from sale and redemption of investment securities 59 69 Proceeds from sale of shares of subsidiaries resulting in change in scope of consolidation － 590 Decrease (increase) in investments and other assets (9) (32) Loan advances (12) (10) Proceeds from collection of loans receivable 5 21 Other, net (500) (73) Net cash provided by (used in) investing activities (10,786) (8,983)
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SEINO HOLDINGS CO., LTD. (9076) 9 (Millions of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Cash flows from financing activities Net increase (decrease) in short-term borrowings (331) (155) Proceeds from long-term borrowings － 3,000 Repayments of long-term borrowings (333) (416) Purchase of treasury shares (0) (0) Proceeds from disposal of treasury shares 114 525 Dividends paid (8,675) (9,769) Dividends paid to non-controlling interests (166) (575) Other, net (432) (438) Net cash provided by (used in) financing activities (9,826) (7,831) Effect of exchange rate change on cash and cash equivalents (113) 39 Net increase (decrease) in cash and cash equivalents (5,654) 2,760 Cash and cash equivalents at beginning of period 77,354 84,064 Cash and cash equivalents at end of period 71,700 86,824