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(Tokyo Stock Exchange, Prime Market: 4187) October 9, 2026 OSAKA ORGANIC CHEMICAL INDUSTRY LTD. 3Q FY11/26 Presentation Materials for Financial Results for the Third Quarter of the Fiscal Year Ending November 30, 2026 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. (December 1, 2025 – August 31, 2026)
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2 Contents 01 3Q FY11/26 Financial Highlights 02 3Q FY11/26 Financial Summary 03 FY11/26 Business Outlook 04 Business Environment by Segment 05 Dividends
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3Q FY11/26 Financial Results and Full-year Business Outlook 3 Net sales ¥32,293 million +21.0% Y oY Operating profit Profit attributable to owners of parent ¥7,578 million +63.6% Y oY ¥5,325 million +55.0% Y oY 3Q FY11/26 cumulative results Full-year Business Outlook (revised on October 9, 2026) ¥42,500 million +¥3,500 million from the previous forecast +17.2% Y oY ¥9,300 million +¥1,800 million from the previous forecast +50.3% Y oY ¥6,600 million +¥1,400 million from the previous forecast -4.2% Y oY Net sales Operating profit Profit attributable to owners of parent * The decline is mainly due to the recording of 3,100 million yen in subsidy income as extraordinary income in the previous fiscal year. • Both net sales and operating profit increased in all segments. • The full-year forecast has been revised, and net sales of 42,500 million yen, operating profit of 9,300 million yen, and profit of 6,600 million yen are expected. Dividends (revised on October 9, 2026) Interim dividend (results) 43 yen / +8 yen YoY Yea r-end dividend 50 yen (previously 43 yen → +7 yen) / +10 yen YoY Annual dividend 93 yen (previously 86 yen → +7 yen) / +18 yen YoY (Note) Actual dividends may differ from the above forecasts due to various factors in the future. ★ Consecutive dividend increase ★ 12 consecutive years of dividend increases are forecast.
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3Q FY11/26 Financial Summary 3Q FY11/25 cumulative results 3Q FY11/26 cumulative results Y oY change Amount % Net sales 26,699 32,293 +5,594 +21.0% Operating profit 4,631 7,578 +2,947 +63.6% Ordinary profit 4,844 7,893 +3,049 +62.9% Profit* 3,435 5,325 +1,890 +55.0% Price of naphtha in Japan (Yen/KL) (Our estimated value) 67,566 94,200 — — Exchange rate (Yen/USD) 148 158 — — (Millions of yen) * Profit attributable to owners of parent 4 • Net sales increased by 5,594 million yen or 21.0% year on year to 32,293 million yen. • Operating profit increased by 2,947 million yen or 63.6% to 7,578 million yen. • Prices of raw materials and fuels remained at high levels due to the impact of the situation in the Middle East and other factor s.
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Increase in cost of sales +¥2.36 billion Increase in cost of raw materials Impact of inventory valuation Increase in labor costs Increase in depreciation +¥2.25 billion -¥0.46 billion +¥0.32 billion +¥0.10 billion Others Analysis of Changes in Operating Profit (compared with 3Q FY11/25, cumulative) 0.00 20.00 40.00 60.00 80.00 100.00 120.00 3Q FY11/25 3Q FY11/26 Operating profit ¥4.63 billion Operating profit ¥7.57 billionOperating profit +¥2.94 billion • Net sales increased in all segments. • Although raw material costs increased in line with higher net sales and personnel expenses also increased, operating profit increased mainly due to a decrease in depreciation and the positive impact of inventory valuation. Blue/↑: Positive factors Red/↓: Negative factors Increase in net sales Increase in cost of sales Increase in SG&A Increase in net sales +¥5.59 billion Chemical products Electronic materials Specialty chemicals +¥1.14 billion +¥3.31 billion +¥1.14 billion Increase in SG&A +¥0.27 billion Decrease in depreciation Increase in personnel expenses Increase in transportation expenses -¥0.31 billion +¥0.32 billion +¥0.13 billion Others Change in net sales Change in cost of sales Change in SG&A 5
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Capital Expenditures, Depreciation, R&D Expenses 1,169 1,673 1,172 2,723 2,304 2,448 3,303 3,024 2,791 1,233 1,436 1,863 1,898 1,488 FY11/22 FY11/23 FY11/24 FY11/25 FY11/26 Capital expenditures Depreciation R&D expenses • In 2023, we invested 8.66 billion yen in equipment such as semiconductor materials manufacturing facilities. • Depreciation and amortization expenses have been decreasing since its peak in 2024, amounted to 2.02 billion yen in the third quarter of FY2026 (cumulative, 2.24 billion yen in the third quarter of FY2025), and are projected to reach 2.79 billion yen over the full year. *(Dotted line: Full-year forecast) 8,666 (Millions of yen) (3Q, cumulative) 962 2,025 1,272 6 * Capital expenditures are based on amounts transferred to non-current assets, excluding construction in progress.
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FY11/25 results FY11/26 full-year forecast Y oY change 3Q FY11/26 Cumulative results Progress rate Previous forecast (announced on July 2) Revised forecast (announced on October 9) Amount % Net sales 36,265 39,000 42,500 +6,235 +17.2% 32,293 76.0% Operating profit*1 6,187 7,500 9,300 +3,113 +50.3% 7,578 81.5% Ordinary profit 6,557 7,700 9,600 +3,043 +46.4% 7,893 82.2% Profit*2 6,887 5,200 6,600 -287*3 -4.2%*3 5,325 80.7% Price of naphtha in Japan (Yen/KL) (Our estimated value) 67,225 60,000 ― ― ― ― Exchange rate (Yen/USD) 149 145 ― ― ― ― (Millions of yen) • The earnings forecasts were revised upward, and net sales and operating profit are expected to be 42,500 million yen and 9,30 0 million yen, respectively. • In the third quarter, net sales reached 76.0% of the full-year forecast and operating profit reached 81.5% of the full- year forecast. *1: As consolidated operating profit includes adjustment (-60 million yen, cumulative, for 3Q FY11/26), it does not match the total amount of the operating profit for each segment shown on pages 8 through 10. *2: Profit attributable to owners of parent *3: The decline is mainly due to the recording of 3,100 million yen in subsidy income as extraordinary income in the previous fiscal year. 7 FY11/26 Business Outlook
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Chemical Products Business 8 3Q FY11/26 cumulative Change (%, YoY) FY11/26 outlook Net sales (billion yen) 11.05 +1.14 (+11.5%) 14.50 Operating profit (billion yen) 2.46 +0.81 (+49.4%) ― Progress rate of net sales 76.2% — ● Operating environment • Global automobile production was in a shrinking phase in 2026 due to U.S. tariff policies, geopolitical risks, and a slowdown in demand. Production decisions are made cautiously. • In display-related products, panel manufacturers continued to adjust production by lowering their capacity utilization rates. Front-loaded demand ran its course. ● Market risks • Continued impact of U.S. tariff policies. • Impact on cost of raw materials and product prices due to fluctuations in oil and naphtha prices. • Higher cost of raw materials derived from natural resources. • Rapid fluctuations in exchange rates. Net sales Operating profit 3.31 3.21 3.38 3.41 2.80 3.87 4.37 3.45 (forecast) 0.00 1.00 2.00 3.00 4.00 5.00 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4(予) 0.52 0.47 0.64 0.54 0.41 0.85 1.18 15.9% 14.8% 19.0% 16.1% 14.9% 22.1% 27.1% 0.0% 10.0% 20.0% 30.0% 0.00 0.50 1.00 1.50 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Profit margin (line graph, right axis)● OOC • Sales of coating materials for automotive and other uses remained strong, while sales of adhesive materials for optical and other uses remained solid. • Sales of materials for inks, including inks for UV inkjet use, were flat. • Segment profit increased due to the optimization of selling prices and improved product composition. (Billions of yen) (Billions of yen) FY11/25 FY11/26 (forecast) FY11/25 FY11/26
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9 3Q FY11/26 cumulative Change (%, YoY) FY11/26 outlook Net sales (billion yen) 15.57 +3.31 (+27.0%) 20.30 Operating profit (billion yen) 3.60 +1.50 (+71.2%) ― Progress rate of net sales 76.7% — Electronic Materials Business Net sales Operating profit 3.72 4.09 4.44 4.41 4.55 5.13 5.88 4.73 (forecast) 0.00 2.00 4.00 6.00 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4(予) 0.53 0.77 0.80 0.67 0.98 1.20 1.41 14.2% 18.9% 18.1% 15.2% 21.6% 23.6% 24.0% 0.0% 10.0% 20.0% 30.0% 0.00 0.50 1.00 1.50 2.00 2.50 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Profit margin (line graph, right axis) ● Operating environment • The semiconductor market continued to grow at a high rate, driven mainly by demand for AI applications. The memory market continued to face tight supply- and -demand situation against the backdrop of demand for AI data centers, with contract prices for both DRAM and NAND on an upward trend. • In display-related areas, a major Taiwanese manufacturer shifted its focus to high-value-added panel fields. Japanese manufacturers are also withdrawing from the large-sized LCD panel field and progressing restructuring. ● Market risks • Continuation and escalation of the U.S.-China economic confrontation. • Slowing demand for end products due to soaring memory prices. • Progress in in-house production of semiconductors in China, fluctuations in raw material and energy prices, and disruption in logistics. ● OOC • Sales of our mainstay ArF resist raw materials and raw materials for cutting- edge EUV resists increased significantly, and Group-wide sales also increased significantly. • Sales in the display materials group decreased. Sales of other groups remained strong. (Billions of yen) (Billions of yen) FY11/25 FY11/26 FY11/25 FY11/26 (forecast)
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Specialty Chemicals Business 10 3Q FY11/26 cumulative Change (%, YoY) FY11/26 outlook Net sales (billion yen) 5.66 +1.14 (+25.2%) 7.70 Operating profit (billion yen) 1.57 +0.69 (+78.1%) ― Progress rate of net sales 73.5% — Net sales Operating profit 1.47 1.58 1.46 1.74 1.71 1.95 1.99 2.04 (forecast) 0.00 1.00 2.00 3.00 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4(予) 0.31 0.30 0.26 0.34 0.44 0.54 0.58 21.4% 19.1% 18.3% 20.0% 25.7% 28.1% 29.4% 0.0% 10.0% 20.0% 30.0% 40.0% 0.00 0.20 0.40 0.60 0.80 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Profit margin (line graph, right axis) ● Operating environment • In the domestic cosmetics market, consumers’ tendency to be thrifty-minded became more pronounced due to prolonged high prices, and sales volume was sluggish. • While inbound demand drove total consumer spending in Japan to a record high, a structural shift from dependence on Chinese visitors progressed. • Demand for related materials increased, supported by the strong semiconductor market. ● Market risks • For sales of cosmetics materials, risks of intensifying competition due to improved quality and strengthened technology of local manufacturers in China over the medium to long term, in addition to delayed market recovery in China. • Risks of price competition and inventory adjustment due to thrifty- mindedness in the domestic cosmetics market and the expansion of discount retail formats. ● OOC • Sales in the cosmetics materials group remained strong, while sales in the functional materials group increased significantly. • Sales of high-purity specialty solvents at subsidiaries also remained strong. (Billions of yen) (Billions of yen) FY11/25 FY11/26 (forecast) FY11/25 FY11/26
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11 10 10 17 20 32 36 40 48 52 56 58 68 80 10 15 25 29 36 40 46 50 54 56 66 75 93 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 EPS (Yen) 39 57 91 97 121 137 150 226 217 153 191 230* 325 Dividend payout ratio (%) 25.7 26.4 27.5 30.0 29.8 29.2 30.8 22.2 24.9 36.6 34.5 32.6* 28.6 Total shareholder return ratio (%) 25.7 37.9 36.4 30.0 46.5 29.2 30.8 22.2 60.7 54.7 45.0 79.7* — Share buyback (Millions of yen) - - 336 - 449 - - - 1,698 598 426 2,224 - Actual dividend/revised forecast (Forecast) • We have made an upward revision to the dividend forecast for the fiscal year ending November 30, 2026, raising the interim and year-end dividends to 43 yen and 50 yen, respectively, and the annual dividend to 93 yen, forecasting 12 consecutive years of dividend increases. • We aim to maintain a dividend payout ratio of approx. 40%, while enhancing shareholder returns through flexible share buybacks. Dividend Growth 43 Interim dividend Initial forecast * Figures for the fiscal year ended November 30, 2025 are calculated excluding subsidy granted under the Domestic Investment Promotion Projects for Supply Chain Countermeasures. (Note) Actual dividends may differ from the above forecasts due to various factors in the future. * FY: Fiscal year ended/ending November 30 Dividends (revised on October 9, 2026) ★ Consecutive dividend increase ★ 12 consecutive years of dividend increases are forecast. Annual dividend was revised upward to 93 yen Initial forecast Annual dividend of 80 yen (interim dividend of 40 yen ＋ year-end dividend of 40 yen) ↓ ＋6 yen Previous forecast (announced on July 2) Annual dividend of 86 yen (interim dividend of 43 yen ＋ year-end dividend of 43 yen) ↓ ＋7 yen, revised upward (year-end dividend) Revised forecast Annual dividend of 93 yen (interim dividend of 43 yen ＋ year-end dividend of 50 yen) (Yen) Year-end dividend 50
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<Note regarding forward-looking information> The earnings forecasts and business plans described in this material are current earnings forecasts and plans and have been determined based on currently available information. Therefore, actual results may differ significantly due to various factors and risks, and we do not make promises or guarantees. Inquiries Administration Division, IR&PR Group TEL: +81-6-6264-5071 (main switchboard) Never seen but always near. OSAKA ORGANIC CHEMICAL INDUSTRY LTD.