Quarterly Financial Summary Second Quarter FY2026

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.

(Reference) Segment Information (Millions of yen)

For the six months ended September 30, 2025

For the six months ended September 30, 2026

Industrial Tape

Optronics

Human Life

Others Adjustment Total

Revenue Revenue Y-o-Y (%)

Revenue 179,189 208,112 116.1

Operating profit 23,683 35,832 151.3

Information Fine Materials 200,101 173,681 86.8

Circuit Materials 69,758 97,034 139.1

Total 269,859 270,715 100.3

Operating profit 77,086 73,950 95.9

Life Science 24,988 32,801 131.3

Membrane 16,740 18,344 109.6

Personal Care Materials 27,890 33,124 118.8

Total 69,619 84,271 121.0

Operating profit (1,598) 1,020 -

Revenue 8 18 216.2

Operating profit (3,490) (4,102) -

Revenue (5,107) (4,753) -

Operating profit (1,176) (859) -

Revenue 513,569 558,363 108.7

Operating profit 94,504 105,841 112.0

(Reference) Segment Information (annual forecast) (Millions of yen)

For the year ended (Results) March 31, 2026

Forecasts of fiscal year ending March 31, 2027

Revenue Revenue Y-o-Y (%)

1. Interim Consolidated Financial Statements

   1. Interim consolidated statement of financial position

      Assets

      Current assets

      (Millions of yen)

      As of March 31, 2026 As of September 30, 2026

      Cash and cash equivalents	359,805		332,359
      Trade and other receivables	231,880		251,217
      Inventories	157,870		163,274
      Other financial assets	19,436		26,022
      Other current assets	28,301		34,259
      Total current assets	797,294		807,133
      Noncurrent assets
      Property, plant and equipment	466,960		474,435
      Right-of-use assets	20,608		21,239
      Goodwill	64,125		62,471
      Intangible assets	16,942		17,728
      Investments accounted for using equity method	6,687		6,488
      Financial assets	13,516		14,785
      Deferred tax assets	19,095		17,922
      Other noncurrent assets	36,526		36,917
      Total noncurrent assets	644,463		651,989
      Total assets	1,441,757		1,459,122

      Liabilities and Equity Liabilities

      Current liabilities

      (Millions of yen)

      As of March 31, 2026 As of September 30, 2026

      Trade and other payables	103,605		107,402
      Income tax payables	17,932		23,497
      Other financial liabilities	39,828		30,168
      Other current liabilities	64,604		75,438
      Total current liabilities	225,970		236,506
      Noncurrent liabilities
      Other financial liabilities	21,711		22,506
      Defined benefit liabilities	29,809		30,273
      Deferred tax liabilities	11,780		14,557
      Other noncurrent liabilities	3,381		3,565
      Total noncurrent liabilities	66,683		70,902
      Total liabilities	292,653		307,409

      Equity

      Equity attributable to owners of the parent company

      Share capital	26,783	26,783
      Capital surplus	49,934	49,910
      Retained earnings	912,008	968,300
      Treasury shares	(13,849)	(63,940)
      Other components of equity	173,150	169,559
      Total equity attributable to owners of the parent company	1,148,027	1,150,613
      Noncontrolling interests	1,075		1,099
      Total equity	1,149,103		1,151,713
      Total liabilities and equity	1,441,757		1,459,122

   2. Interim consolidated statement of profit or loss and Interim consolidated statement of comprehensive income (Interim consolidated statement of profit or loss)

      (Millions of yen)

      For the six months ended For the six months ended

      	September 30, 2025		September 30, 2026
      Revenue	513,569		558,363
      Cost of sales	316,246		346,175
      Gross profit	197,323		212,188
      Selling, general and administrative expenses	75,351		80,355
      Research and development expenses	23,286		26,020
      Other income	4,157		5,268
      Other expenses	8,338		5,239
      Operating profit	94,504		105,841
      Finance income	1,583		2,107
      Finance expenses	994		1,518
      Share of profit of investments accounted for using the equity method	74		-
      Profit before income taxes	95,167		106,430
      Income tax expenses	26,212		29,897
      Net profit	68,955		76,533
      Net profit attributable to:
      Owners of the parent company	68,926		76,502
      Noncontrolling interests	28		31
      Total	68,955		76,533

      Earnings per share attributable to owners of the parent company

      Basic earnings per share (Yen)	101.32	115.32
      Diluted earnings per share (Yen)	101.28	115.27

      (Interim consolidated statement of comprehensive income)

      (Millions of yen)

      For the six months ended September 30, 2025

      For the six months ended September 30, 2026

      Net profit 68,955 76,533

      Other comprehensive income

      Items that will not be reclassified to profit or loss

      Net changes on financial assets measured at fair value

      through other comprehensive income Items that may be reclassified to profit or loss

      Exchange differences on translation of foreign operations

      50 (27)

      14,750 (3,692)

      Net changes in fair value of cash flow hedges (0) 0

      Share of other comprehensive income of investments

      accounted for using equity method

      (146) (89)

      Total other comprehensive income	14,653		(3,809)
      Total comprehensive income	83,608		72,724
      Total comprehensive income attributable to: Owners of the parent company	83,579		72,691
      Noncontrolling interests	29		32
      Total	83,608		72,724

   3. Interim consolidated statement of changes in equity For the six months ended September 30, 2025

Equity attributable to owners of the parent company

(Millions of yen)

For the six months ended September 30, 2026

Equity attributable to owners of the parent company

(Millions of yen)

Cash flows from investing activities

Purchase of property, plant and equipment and intangible assets

(51,088) (56,502)

(Segment information)

1. Outline of reportable segments

   Reportable segments of the Group are determined as segments whose separate financial information is available among the constituent units of the Group and which are regularly used by the Board of Directors, the chief operating decision maker, to determine the allocation of management resources and to evaluate their business results.

   The Group has divisions by product, and each division develops comprehensive domestic and overseas strategies for its products and conducts business activities.

   The Group's segments are based on three product divisions, and its three reportable segments are the Industrial Tape segment, the Optronics segment and the Human Life segment. Each reportable segment is grouped into one operating segment based on similarities in products, markets, and other aspects.

   Operating segment	Major products or business
   Industrial Tape	Functional Base Products (bonding and joining products, protective materials, processing materials, automotive products, etc.)
   Optronics	Information Fine Materials (optical films, etc.), Circuits Materials (CIS (Circuit Integrated Suspension), high-precision circuits, etc.)
   Human Life	Life Science (oligonucleotide contract manufacturing business, nucleic acid synthesis materials, nucleic acid drug discovery, medical products, etc.), Membrane (high-polymer separation membrane), Personal Care Materials (functional film for hygienic materials, etc.)
   Others	New Business, Other Products

   Intersegment revenue is based on prevailing market prices. Major products for each segment

2. Information regarding revenue, profit or loss by segments

Segment information regarding the Group's reportable segments is as follows.

For the six months ended September 30, 2025

Reportable segments

Industrial Optronics Human Life Total Tape

(Millions of yen)

Figures in Others Total Adjustment consolidated

statement of

profit or loss

(Note) 1. Others is an operating segment that is not included in the reportable segments and consists of New Business.

2. Adjustment of operating profit (loss) amounted to (1,176) million yen includes other incomes (losses) not allocated to each operating segment.

For the six months ended September 30, 2026

Reportable segments

Industrial Optronics Human Life Total Tape

(Millions of yen)

Figures in Others Total Adjustment consolidated

statement of

profit or loss

(Note) 1. Others is an operating segment that is not included in the reportable segments and consists of New Business.

2. Adjustment of operating profit (loss) amounted to (859) million yen includes other incomes (losses) not allocated to each operating segment.