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 discrepan cy between this translated document and the Japanese original, the original shall prevail. October 9, 2026 Consolidated Financial Results for the Nine Months Ended August 31, 2026 (Under Japanese GAAP) Company name: OSAKA ORGANIC CHEMICAL INDUSTRY LTD. Listing: Tokyo Stock Exchange Securities code: 4187 URL: https://www.ooc.co.jp/ Representative: Masayuki Ando Representative Director and CEO Inquiries: Soichi Honda Director, Managing Corporate Officer, General Manager of Administration Division Telephone: +81-6-6264-5071 Scheduled date to commence dividend payments: - Preparation of supplementary material on financial results: Yes Holding of financial results briefing: None (Yen amounts are rounded down to millions, unless otherwise noted.) 1. Consolidated financial results for the nine months ended August 31, 2026 (from December 1, 2025 to August 31, 2026) (1) Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Nine months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % August 31, 2026 32,293 21.0 7,578 63.6 7,893 62.9 5,325 55.0 August 31, 2025 26,699 12.3 4,631 54.5 4,844 57.9 3,435 22.1 Note: Comprehensive income For the nine months ended August 31, 2026: ¥ 7,208 million [ 90.0 %] For the nine months ended August 31, 2025: ¥ 3,792 million [ 30.0 %] Basic earnings per share Diluted earnings per share Nine months ended Yen Yen August 31, 2026 261.86 - August 31, 2025 167.63 - (2) Consolidated financial position Total assets Net assets Equity-to-asset ratio As of Millions of yen Millions of yen % August 31, 2026 68,284 56,144 80.6 November 30, 2025 63,713 50,536 78.0 Reference: Equity As of August 31, 2026: ¥ 55,043 million As of November 30, 2025: ¥ 49,700 million
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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 - 35.00 - 40.00 75.00 November 30, 2025 Fiscal year ending - 43.00 - November 30, 2026 Fiscal year ending November 30, 2026 (Forecast) 50.00 93.00 Note: Revisions to the forecast of cash dividends most recently announced: Yes 3. Consolidated financial result forecasts for the fiscal year ending November 30, 2026 (from December 1, 2025 to November 30, 2026) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Full year 42,500 17.2 9,300 50.3 9,600 46.4 6,600 (4.2) 325.00 Note: Revisions to the financial result forecast most recently announced: Yes * Notes (1) Significant changes in the scope of consolidation during the period: Yes Newly included: 1 company ( Visnex Chemicals Corporation ) Excluded: - companies ( ) (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 August 31, 2026 22,410,038 shares As of November 30, 2025 22,410,038 shares (ii) Number of treasury shares at the end of the period As of August 31, 2026 2,070,794 shares As of November 30, 2025 2,072,767 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Nine months ended August 31, 2026 20,338,457 shares Nine months ended August 31, 2025 20,493,138 shares * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm: None * Proper use of earnings forecasts, and other special matters The forward-looking statements in this document, including forecasts of financial results, are based on information currently available to the Company and are subject to a number of uncertainties. Accordingly, actual results may differ from the forecasts due to changes in business conditions and other factors. Please refer to “Explanation of Consolidated Financial Results Forecast and Other Forward-looking Statements” on page 3 of the attached materials for matters related to forecasts of financial results.
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 1 ○ Contents of Attachments 1. Overview of Results of Operations ............................................................................................................................. 2 (1) Results of Operations for the Period under Review ............................................................................................. 2 (2) Financial Position for the Period under Review .................................................................................................. 3 (3) Explanation of Consolidated Financial Results Forecast and Other Forward- looking Statements ...................... 3 2. Quarterly Consolidated Financial Statements and Primary Notes ............................................................................. 4 (1) Quarterly Consolidated Balance Sheet ................................................................................................................ 4 (2) Quarterly Consolidated Statements of Income and Comprehensive Income ....................................................... 6 Quarterly Consolidated Statement of Income ...................................................................................................... 6 For the Nine Months Ended August 31 ............................................................................................................. 6 Quarterly Consolidated Statement of Comprehensive Income ............................................................................. 7 For the Nine Months Ended August 31 ............................................................................................................. 7 (3) Notes to Quarterly Consolidated Financial Statements ....................................................................................... 8 Going Concern Assumption ................................................................................................................................. 8 Notes to Quarterly Consolidated Statements of Cash Flows ................................................................................ 8 Significant Changes in Shareholders’ Equity ....................................................................................................... 8 Changes in Scope of Consolidation or Scope of Application of Equity Method .................................................. 8 Segment and Other Information ........................................................................................................................... 9 Significant Subsequent Events ........................................................................................................................... 10
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 2 1. Overview of Results of Operations (1) Results of Operations for the Period under Review During the nine months ended August 31, 2026, the Japanese economy showed moderate recovery against the backdrop of the improvement in the employment and income environment and the effects of various policies. There were signs of a pickup in personal consumption and capital investment, and production remained generally flat. In addition, despite the improvement in corporate earnings, the outlook remains uncertain due to the impact of the situation in the Middle East and natural disasters, fluctuations in th e financial and capital markets, and trends in raw material and energy prices and foreign exchange rates. Under these circumstances, we have been working on the medium -term management plan Progress & Development 2030 (P&D 2030) covering the period from the fiscal year ended November 30, 2024 to the fiscal year ending November 30, 2030. Based on our Group management philosophy, P&D 2030 has set a management vision of “providing value to the global market as a leading company in specialty acrylic acid esters.” Under this vision, we will promote sustainable management that takes ESG into account, aiming to increase corporate value and achieve sustainable growth. In the Chemical Products Business, we worked to improve profit ratios mainly by integrating and closing products and improving production efficiency, and proceeded with expanding sales of environmentally friendly products, such as those derived from biomass. In the Electronic Materials Business, as the semiconductor -related market is expected to grow over the medium to long term against the backdrop of expanding global AI-related demand, the Group worked to accelerate the development of cutting-edge semiconductor materials and to develop new applications for photoresist materials. In the Specialty Chemicals Business, the Group focused on strengthening the overseas expansion of cosmetic raw materials and expanding sales of high-purity special solvents. We are also working to strengthen our overseas sales system by acquiring new customers and cultivating new markets overseas through our overseas bases. Furthermore, in anticipation of future growth in the semiconductor market, we are proceeding with the construc tion plan for new facilities for cutting -edge semiconductor materials at the Sakata Plant, thereby working to expand future production capacity and strengthen stable supply systems. In addition, through capital and business alliance with SAMBO CHEMICAL IND. CO., LTD., we are strengthening our development capabilities and ability to propose solutions to customers in the semiconductor and electronic materials sectors, by mutually leveraging high- purity technology and development and manufacturing platforms that the companies possess. As a result, for the nine months ended August 31, 2026, the Group recorded net sales of 32,293 million yen (up 21.0% year on year), operating profit of 7,578 million yen (up 63.6% year on year), ordinary profit of 7,893 million yen (up 62.9% year on year), and profit attributable to owners of parent of 5,325 million yen (up 55.0% year on year). Business results by segment are explained below (excluding inter-segment transactions). 1) Chemical Products Business In the Chemical Products Business, in the acrylic acid ester group, sales of coating materials for automotive and other uses remained strong, while sales of adhesive materials for optical and other uses remained solid. On the other hand, sales of materials for inks, including inks for UV inkjet use, were flat. Sales in the methacrylate ester group remained flat. As a result, net sales were 11,058 million yen (up 11.5% year on year) and segment profit was 2,461 million yen (up 49.4% year on year) due to the optimization of selling prices and improved product composition.
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 3 2) Electronic Materials Business In the Electronic Materials Business, in the semiconductor materials group, sales of raw materials for ArF resists, which are the Company’s mainstay, and sales of raw materials for cutting-edge EUV resists increased significantly, and Group-wide sales also increased significantly. Sales in the display materials group decreased. In addition, sales of other groups remained strong. As a result, net sales were 15,570 million yen (up 27.0% year on year) and segment profit was 3,608 million yen (up 71.2% year on year). 3) Specialty Chemicals Business In the Specialty Chemicals Business, sales in the cosmetics materials group remained strong, while sales in the functional materials group increased significantly. In addition, sales of high -purity specialty solvents at subsidiaries remained strong. As a r esult, net sales were 5,663 million yen (up 25.2% year on year) and segment profit was 1,577 million yen (up 78.1% year on year). (2) Financial Position for the Period under Review Total assets at the end of the third quarter of the current fiscal year increased by 4,570 million yen from the end of the previous fiscal year to 68,284 million yen. This was mainly attributable to an increase of 584 million yen in cash and deposits, an i ncrease of 1,234 million yen in accounts receivable - trade, and contract assets, a decrease of 1,198 million yen in property, plant and equipment, and an increase of 2,345 million yen in investment securities due to the rise in stock prices, etc. of shares held. Liabilities at the end of the third quarter of the current fiscal year decreased by 1,037 million yen from the end of the previous fiscal year to 12,139 million yen. This was mainly due to a decrease of 1,208 million yen in income taxes payable, a decrease of 355 million yen in long-term borrowings, an increase of 767 million yen in deferred tax liabilities. Net assets at the end of the third quarter of the current fiscal year increased by 5,608 million yen from the end of the previous fiscal year to 56,144 million yen. This was mainly due to an increase of 3,637 million yen in retained earnings and an increase of 1,600 million yen in valuation difference on available-for-sale securities. (3) Explanation of Consolidated Financial Results Forecast and Other Forward-looking Statements The Company has revised the consolidated financial results forecast announced on July 2, 2026. For details of the revision, please refer to “Notice Concerning Revisions to Financial Results Forecasts and Dividend Forecast” announced today (October 9, 2026).
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 4 2. Quarterly Consolidated Financial Statements and Primary Notes (1) Quarterly Consolidated Balance Sheet (Thousands of yen) As of November 30, 2025 As of August 31, 2026 Assets Current assets Cash and deposits 15,922,597 16,507,053 Accounts receivable - trade, and contract assets 11,579,782 12,814,508 Electronically recorded monetary claims - operating 449,027 336,635 Finished goods 4,711,762 4,926,230 Work in process 2,119,445 2,904,810 Raw materials and supplies 2,326,098 2,540,805 Other 717,767 928,654 Allowance for doubtful accounts (20,403) (22,184) Total current assets 37,806,078 40,936,514 Non-current assets Property, plant and equipment Buildings and structures, net 7,846,424 7,513,227 Machinery, equipment and vehicles, net 6,042,474 5,324,410 Land 2,172,476 2,163,353 Construction in progress 325,787 198,364 Other, net 441,508 430,671 Total property, plant and equipment 16,828,670 15,630,028 Intangible assets Goodwill 3,333 - Other 35,837 31,586 Total intangible assets 39,170 31,586 Investments and other assets Investment securities 7,544,551 9,889,653 Shares of subsidiaries and associates 298,567 575,748 Retirement benefit asset 1,058,963 1,091,051 Deferred tax assets 3,297 880 Other 134,426 128,836 Total investments and other assets 9,039,805 11,686,170 Total non-current assets 25,907,647 27,347,785 Total assets 63,713,725 68,284,300
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 5 (Thousands of yen) As of November 30, 2025 As of August 31, 2026 Liabilities Current liabilities Accounts payable - trade 5,775,037 5,885,602 Current portion of long-term borrowings 534,082 480,149 Accounts payable - other 1,914,021 1,100,824 Income taxes payable 2,117,602 908,660 Provision for bonuses - 474,690 Provision for bonuses for directors (and other officers) 63,970 46,106 Other 813,791 831,478 Total current liabilities 11,218,505 9,727,512 Non-current liabilities Long-term borrowings 803,841 448,659 Deferred tax liabilities 1,014,083 1,781,802 Provision for share awards for directors (and other officers) 26,780 76,091 Retirement benefit liability 499 542 Other 113,513 104,945 Total non-current liabilities 1,958,717 2,412,039 Total liabilities 13,177,222 12,139,552 Net assets Shareholders' equity Share capital 3,600,295 3,600,295 Capital surplus 3,513,349 3,517,469 Retained earnings 44,177,940 47,815,767 Treasury shares (5,326,546) (5,321,523) Total shareholders' equity 45,965,038 49,612,010 Accumulated other comprehensive income Valuation difference on available-for-sale securities 3,140,180 4,740,987 Foreign currency translation adjustment 186,810 298,373 Remeasurements of defined benefit plans 408,689 392,072 Total accumulated other comprehensive income 3,735,680 5,431,433 Non-controlling interests 835,783 1,101,304 Total net assets 50,536,502 56,144,747 Total liabilities and net assets 63,713,725 68,284,300
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 6 (2) Quarterly Consolidated Statements of Income and Comprehensive Income Quarterly Consolidated Statement of Income For the Nine Months Ended August 31 (Thousands of yen) For the nine months ended August 31, 2025 For the nine months ended August 31, 2026 Net sales 26,699,214 32,293,653 Cost of sales 18,161,361 20,530,840 Gross profit 8,537,853 11,762,813 Selling, general and administrative expenses 3,906,448 4,184,013 Operating profit 4,631,404 7,578,800 Non-operating income Interest income 6,130 12,427 Dividend income 128,213 141,914 Foreign exchange gains - 78,291 Insurance claim income 101,846 - Other 56,522 87,413 Total non-operating income 292,712 320,047 Non-operating expenses Interest expenses 5,994 3,131 Foreign exchange losses 69,553 - Commission for purchase of treasury shares 2,400 - Loss on investments in investment partnerships 1,213 1,863 Other 0 163 Total non-operating expenses 79,162 5,159 Ordinary profit 4,844,955 7,893,688 Extraordinary income Gain on sale of non-current assets - 463 Gain on sale of investment securities 27,722 - Total extraordinary income 27,722 463 Extraordinary losses Loss on retirement of non-current assets 975 5,938 Impairment losses - 8,489 Total extraordinary losses 975 14,428 Profit before income taxes 4,871,701 7,879,722 Income taxes - current 1,404,245 2,339,035 Income taxes - deferred (69,028) 37,241 Total income taxes 1,335,217 2,376,277 Profit 3,536,484 5,503,444 Profit attributable to non-controlling interests 101,302 177,539 Profit attributable to owners of parent 3,435,182 5,325,905
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 7 Quarterly Consolidated Statement of Comprehensive Income For the Nine Months Ended August 31 (Thousands of yen) For the nine months ended August 31, 2025 For the nine months ended August 31, 2026 Profit 3,536,484 5,503,444 Other comprehensive income Valuation difference on available-for-sale securities 288,659 1,606,237 Foreign currency translation adjustment (20,956) 115,896 Remeasurements of defined benefit plans, net of tax (11,196) (17,036) Total other comprehensive income 256,505 1,705,097 Comprehensive income 3,792,989 7,208,542 Comprehensive income attributable to Comprehensive income attributable to owners of parent 3,684,591 7,021,659 Comprehensive income attributable to non-controlling interests 108,398 186,883
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 8 (3) Notes to Quarterly Consolidated Financial Statements Going Concern Assumption Not applicable. Notes to Quarterly Consolidated Statements of Cash Flows The quarterly consolidated statements of cash flows for the nine months ended August 31, 2026 have not been prepared. Depreciation related to the nine months ended August 31 (including amortization related to intangible assets excluding goodwill) and amortization of goodwill are as follows. (Thousands of yen) For the nine months ended August 31, 2025 (Dec. 1, 2024 – Aug. 31, 2025) For the nine months ended August 31, 2026 (Dec. 1, 2025 – Aug. 31, 2026) Depreciation 2,226,685 2,021,897 Amortization of goodwill 14,999 3,333 Significant Changes in Shareholders’ Equity Not applicable. Changes in Scope of Consolidation or Scope of Application of Equity Method Visnex Chemicals Corporation, which was a non -consolidated subsidiary in the previous fiscal year, is included in the scope of consolidation from the first quarter of the current fiscal year due to its increased importance. SANBO CHEMICAL IND. CO., LTD. has been included in the scope of application of equity method due to the acquisition of its shares during the third quarter of the current fiscal year. Since the allocation of acquisition cost has not been completed as of the end of the third quarter of the current fiscal year, provisional accounting treatment has been applied.
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 9 Segment and Other Information [Segment Information] I. For the nine months ended August 31, 2025 (Dec. 1, 2024 – Aug. 31, 2025) 1. Information on the amounts of sales, profits or losses by reportable segment and information on disaggregation of revenue (Thousands of yen) Reportable segment Adjustment (Note 1) Amounts shown on quarterly consolidated statement of income (Note 2) Chemical Products Business Electronic Materials Business Specialty Chemicals Business Total Net sales Japan 4,853,515 10,462,468 3,482,549 18,798,533 — 18,798,533 Asia and Australia 3,669,219 1,708,950 870,500 6,248,669 — 6,248,669 Americas 835,501 86,509 154,986 1,076,997 — 1,076,997 Europe 557,622 2,131 15,259 575,013 — 575,013 Revenue from contracts with customers 9,915,858 12,260,059 4,523,296 26,699,214 — 26,699,214 Other revenues — — — — — — Sales to external customers 9,915,858 12,260,059 4,523,296 26,699,214 — 26,699,214 Inter-segment sales and transfers — — 354,914 354,914 (354,914) — Total 9,915,858 12,260,059 4,878,211 27,054,129 (354,914) 26,699,214 Segment profit 1,647,669 2,107,829 885,652 4,641,151 (9,747) 4,631,404 (Notes) 1. Segment profit in the above adjustment represents eliminations for inter-segment transactions. 2. Segment profit is adjusted to be consistent with the operating profit on the quarterly consolidated statement of income. 2. Information related to impairment losses on non-current assets or goodwill, etc. for each reportable segment Not applicable.
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 10 II. For the nine months ended August 31, 2026 (Dec. 1, 2025 – Aug. 31, 2026) 1. Information on the amounts of sales, profits or losses by reportable segment and information on disaggregation of revenue (Thousands of yen) Reportable segment Adjustment (Note 1) Amounts shown on quarterly consolidated statement of income (Note 2) Chemical Products Business Electronic Materials Business Specialty Chemicals Business Total Net sales Japan 5,280,175 13,361,173 4,320,547 22,961,896 — 22,961,896 Asia and Australia 4,207,740 2,191,824 1,232,701 7,632,265 — 7,632,265 Americas 995,387 16,432 95,692 1,107,512 — 1,107,512 Europe 575,586 1,440 14,952 591,978 — 591,978 Revenue from contracts with customers 11,058,889 15,570,870 5,663,893 32,293,653 — 32,293,653 Other revenues — — — — — — Sales to external customers 11,058,889 15,570,870 5,663,893 32,293,653 — 32,293,653 Inter-segment sales and transfers 288 — 525,527 525,816 (525,816) — Total 11,059,177 15,570,870 6,189,420 32,819,469 (525,816) 32,293,653 Segment profit 2,461,326 3,608,627 1,577,061 7,647,014 (68,214) 7,578,800 (Notes) 1. Segment profit in the above adjustment represents eliminations for inter-segment transactions. 2. Segment profit is adjusted to be consistent with the operating profit on the quarterly consolidated statement of income. 2. Information related to impairment losses on non-current assets or goodwill, etc. for each reportable segment Not applicable. Significant Subsequent Events (Important Capital Investment) At the Board of Directors’ meeting held today (October 9, 2026), the Company decided to partially revise the plan announced in December 2025 for the construction of a new facility for semiconductor -related materials in its Sakata Plant (located in Yuza-machi, Akumi-gun, Yamagata). 1. Details of the revision The revised parts are underlined. (Before the change) (1) Products to be manufactured Semiconductor-related materials (2) Location Sakata Plant of the Company (157-23 Azashigerimatsu, Fujisaki, Yuza-machi, Akumi-gun, Yamagata) (3) Commencement of construction/completion of construction Construction to commence in 2026/to be completed in 2028 (scheduled) (4) Amount of capital investment Approximately 10.0 billion yen (After the change) (1) Products to be manufactured Semiconductor-related materials (2) Location Sakata Plant of the Company (157-23 Azashigerimatsu, Fujisaki, Yuza-machi, Akumi-gun, Yamagata) (3) Commencement of construction/completion of construction Construction to commence in 2027/to be completed in 2029 (scheduled) (4) Amount of capital investment Approximately 20.0 billion yen
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OSAKA ORGANIC CHEMICAL INDUSTRY LTD. (4187) Financial Results for the Third Quarter of FY11/26 11 2. Reason for the revision In addition to rising prices of construction materials and facilities, the Company reviewed the details of facilities to be installed, with the aim of expanding production capacity and improving high- purity technology, based on the latest demand simulation. As a result, the planned amount of investment is expected to exceed the amount in the initial plan. In addition, as a result of reviewing the construction schedule in line with the revision of the details of facilities to be installed, the Company also changed the commencement date and completion date. 3. Background and Purpose of the Investment The semiconductor market is expected to continue to grow, driven by the advancement of AI technology and high- performance devices. Development of materials which support miniaturization and high- density integration as well as establishment of a stable supply system have become even more significant. The Company, according to the medium-term management plan Progress & Development 2030 (covering the period from the fiscal year ended November 30, 2024 to the fiscal year ending November 30, 2030), has strengthened the development and production system of cutting -edge semiconductor materials through the construction of a medium - scale laboratory and the operation of manufacturing facilities, in which approximately 8.0 billion yen has been invested. The Company aims to enhance production capacity and advance high- purity technology through this new facility construction plan, thereby expanding its market share in cutting-edge semiconductor materials and promoting business growth. The plan also aims to ensure business continuity by enabling dual-site production at the Kanazawa and Sakata Plants, further promoting the establishment of a stable supply system. 4. Outlook The new facility under this investment is scheduled to be completed in 2029, and therefore its impact on the consolidated results for the fiscal year ending November 30, 2026 will be immaterial. Should any developments requiring disclosure arise in the future, the Company will promptly make notification.