(Complete version) Quarterly financial summary ended September 30, 2026 (IFRS Basis)

Date: October 27, 2026

for the Second Quarter Ended September 30, 2026 (IFRS Basis)

Company Representative: Tatsuya Akagi, President

Contact Person: Yasuhiro Iseyama, Senior Executive Vice President, Director of Corporate Accounting & Finance Division Phone: +81-6-7632-2101

Filing date of semi-annual securities report: October 28, 2026 Estimated starting date of dividend paying: November 27, 2026 Preparation of supplementary explanatory materials: Yes

Holding of earnings release conference: Yes (for investment analysts and institutional investors)

(All monetary values noted herein are rounded down to the nearest million yen)

1. Consolidated financial results for the six months ended September 30, 2026

   1. Operating results (% of change from same period in the previous year)

      	Revenue		Operating profit		Profit before income taxes		Net profit		Net profit attributable to owners of the parent company		Total comprehensive income
      For the six months ended September 30, 2026 For the six months ended September 30, 2025	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      	558,363 513,569	8.7 (1.6)	105,841 94,504	12.0 (13.5)	106,430 95,167	11.8 (12.6)	76,533 68,955	11.0 (13.8)	76,502 68,926	11.0 (13.8)	72,724 83,608	(13.0) 45.0

      	Basic earnings per share	Diluted earnings per share
      	Yen	Yen
      For the six months ended September 30, 2026	115.32	115.27
      For the six months ended September 30, 2025	101.32	101.28

   2. Financial position

      	Total assets	Total equity	Equity attributable to owners of the parent company	Ratio of equity attributable to owners of the parent company to total assets
      	Millions of yen	Millions of yen	Millions of yen	%
      As of September 30, 2026	1,459,122	1,151,713	1,150,613	78.9
      As of March 31, 2026	1,441,757	1,149,103	1,148,027	79.6

2. Dividends

   	Dividends per share
   	1Q	2Q	3Q	Year-end	Annual
   March, 2026 March, 2027	Yen - -	Yen 30.00 36.00	Yen -	Yen 30.00	Yen 60.00
   (Forecast) March, 2027			-	36.00	72.00

   (Note) 1. Revision of dividend forecast in the current quarter: Yes

   2. For detailed information, please refer to "Notice Regarding Dividends from Surplus (Interim Dividend), Revision of Year-End Dividend Forecast (Dividend Increase), and Share Repurchase" released on October 27, 2026.

3. Forecast for fiscal year ending March 31, 2027

(% of change from same period in the previous year)

(Note) 1. Revision of consolidated forecast in the current quarter: No

2. The Company resolved to acquire treasury shares at the Board of Directors meetings held on March 30, 2026 and October 27, 2026. The forecast for basic earnings per share for the fiscal year ending March 31, 2027 reflects the impact of this share repurchase.

• Others

  1. Significant changes in the scope of consolidation during the period: No

  2. Changes in accounting policies applied and changes in accounting estimates

     1. Changes in accounting policies required by IFRS: No

     2. Changes in accounting policies other than the above: No

     3. Changes in accounting estimates: No

  3. Number of issued shares (Common stock)

     1. Number of issued shares at the end of the period (including treasury shares)

        As of September 30, 2026: 678,659,700 As of March 31, 2026: 678,659,700

     2. Number of treasury shares at the end of the period

        As of September 30, 2026: 20,472,050 As of March 31, 2026: 4,999,950

     3. Average number of issued shares during the period (cumulative from the beginning of the period) April-September 2026: 663,371,100 April-September 2025: 680,298,516

• These semi-annual securities reports are not subject to review procedures by Certified Public Accountants or audit firm.

• Explanations for adequate utilization of the forecast and other special matters

The forward-looking statements shown in this report, including the forecast, are prepared based on information available to the Company and on certain assumptions deemed reasonable as of the issuing date of the report. Consequently, the statements herein do not constitute promises regarding actual results by the Company. Actual results may differ materially from forecasted figures due to various unknown factors. For conditions regarding this forecast and precaution for use, please refer to "1. Overview of operating results, etc. (3) Explanation of forecasts and other projections" on page 6 of the Attachment to this summary of consolidated financial results.

(Attached Documents) Index

1. Overview of operating results, etc. 2

   1. Overview of operating results during the period 2

   2. Overview of financial position during the period. 6

   3. Explanation of forecasts and other projections. 6

2. Interim Consolidated Financial Statements and Key Notes. 7

   1. Interim consolidated statement of financial position. 7

   2. Interim consolidated statement of profit or loss and interim consolidated statement of comprehensive income. 9

   3. Interim consolidated statement of changes in equity. 11

   4. Interim consolidated statement of cash flows. 12

   5. Notes on interim consolidated financial statements. 13

(Notes on going concern assumption). 13

(Notes on interim consolidated financial statements). 13

(Additional information). 14

(Segment information). 15

(Notes on dividends). 17

(Equity and other equity items). 17

(Revenue). 18

(Per share information). 20

(Significant subsequent events). 20

1. Overview of operating results, etc

   1. Overview of operating results during the period

During the six months ended September 30, 2026 (April 1, 2026 through September 30, 2026), the economic environment remained uncertain due to rising energy prices and heightened inflationary pressures stemming from escalating tensions in the Middle East, as monetary tightening was observed in major economies. At the same time, increased capital investment, particularly in AI and digital-related sectors, supported economic activity, resulting in generally resilient conditions despite regional disparities. In the United States, the economy remained strong, supported by capital investment and productivity improvements related to AI data centers, stable employment conditions, and steady personal consumption. In Europe, rising energy prices and mounting inflationary pressures weighed on economic activity; however, the impact was partially mitigated by increased fiscal spending. In China, while domestic demand remained weak, particularly in the real estate market, economic activity was supported by expanding capital investment and export growth in high-tech industries. In Japan, although inflationary pressures associated with yen depreciation and rising resource prices remained a concern, improvements in employment and income conditions, together with increased capital investment mainly in semiconductor and electronic component-related industries, helped support the economy.

Under these circumstances, in the key markets of Nitto Group (the "Group"), demand for materials used in data centers and semiconductors increased, supported by the expansion of the AI data center-related market, and demand for materials used in high-end smartphones also remained strong. In addition, the Group was able to mitigate the impact of higher raw material costs on earnings to a certain extent through pricing actions and other measures.

Separately, the yen's exchange rate against the U.S. dollar for the six months ended September 30, 2026, was 160.5 yen to the dollar, a 9.6% depreciation of the yen compared with the same period of the previous year, and the effect of the weaker yen increased operating profit by 19.6 billion yen.

As a result of the above, revenue increased by 8.7% from the same period of the previous year (changes hereafter are given in comparison with the same period of the previous year) to 558,363 million yen. Operating profit increased by 12.0% to 105,841 million yen, profit before income taxes increased by 11.8% to 106,430 million yen, net profit increased by 11.0% to 76,533 million yen, and net profit attributable to owners of the parent company increased by 11.0% to 76,502 million yen.

Summary of results by segment

① Industrial Tape

In Functional Base Products, revenue increased from the same period of the previous year. Demand for assembly materials used in high-end smartphones increased, due to the expansion of models adopting electric debonding tape for battery bonding. In addition, demand for process materials used in the production of semiconductor memories and ceramic capacitors increased, driven by growing AI data center demand. In general industrial materials and automotive materials, the Group continued to take pricing actions in response to higher raw material costs.

As a result of the above, revenue increased by 16.1% to 208,112 million yen and operating profit increased by 51.3% to 35,832 million yen.

② Optronics

In Information Fine Materials, revenue did not reach the level of the same period of the previous year. Demand for optical films used in automotive displays, a growth area, remained strong. On the other hand, demand for optical films used in high-end laptop PCs and tablets decreased significantly due to production adjustments by customers resulting from rising memory semiconductor prices.

In Circuit Materials, revenue increased from the same period of the previous year. For high-precision circuits used in high-end smartphones, the launch of the Company's new products contributed to revenue growth. Additionally, demand for Circuit Integrated Suspension (CIS) used in Hard Disk Drives (HDDs) with higher capacity for data centers was robust, driven by the growing adoption of generative AI.

As a result of the above, revenue increased by 0.3% to 270,715 million yen and operating profit decreased by 4.1% to 73,950 million yen.

③ Human Life

In Life Science, revenue increased from the same period of the previous year. Against the backdrop of the expanding oligonucleotide therapeutics market, production of a large-scale project in oligonucleotide contract manufacturing, which had transitioned to the commercial production stage in the second quarter of the previous fiscal year, contributed to revenue growth. For nucleic acid synthesis materials (NittoPhase™), demand increased as the global expansion of customers' commercial drugs progressed.

In Membrane (high-polymer separation membrane), revenue increased from the same period of the previous year. Demand for high-polymer separation membranes used in wastewater treatment increased particularly in India, driven by tightened wastewater discharge regulations in emerging markets.

In Personal Care Materials, revenue increased from the same period of the previous year. The Group promoted new products in hygiene materials for diapers and environmentally friendly products using biodegradable technologies.

As a result of the above, revenue increased by 21.0% to 84,271 million yen and operating profit amounted to 1,020 million yen. (operating loss of 1,598 million yen was reported in the same period of the previous year)

④ Others

Please note that this segment includes other products that have not generated sufficient revenue yet. The Group is concentrating its management resources on themes that are candidates for PlanetFlags™/HumanFlags™ in areas of advanced semiconductors, environmental solutions, and medical devices, with the aim of commercializing them as early as possible.

As a result of the above, revenue increased by 116.2% to 18 million yen and operating loss amounted to 4,102 million yen. (operating loss of 3,490 million yen was reported in the same period of the previous year)