Interim report
Page 1
Note: This document has been extracted and 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. October 9, 2026 FY2026 Third Quarter Consolidated Financial Results (December 1, 2025 - August 31, 2026) Company name : OSG Corporation Shares listed : Tokyo and Nagoya Stock Exchanges Code number : 6136 Location of the head office : Aichi Prefecture Representative : Nobuaki Osawa, President Contact person : Kazuyoshi Mizobuchi, Strategic Planning Center Senior Manager TEL: 81-533-82-3289 URL https://www.osg.co.jp/en/about_us/ir/ (Amounts less than one million yen are omitted) 1. Consolidated Results for FY2026 Third Quarter (December 1, 2025 - August 31, 2026) (1) Consolidated financial results (% indicates changes from the previous corresponding term) FY2026 third quarter FY2025 third quarter (Note) Comprehensive income FY2026 third quarter: 27,641 million yen (140.7%) FY2025 third quarter: 11,485 million yen (56.3%) FY2026 third quarter FY2025 third quarter (2) Consolidated financial position FY2026 third quarter FY2025 (Reference) Equity FY2026 third quarter: 200,694 million yen FY2025: 180,811 million yen 2. Dividends FY2025 FY2026 FY2026 forecast (Note) Revision to the forecast for dividends announced most recently: Yes 3. Forecast of Consolidated Results for FY2026 (December 1, 2025 - November 30, 2026) (% indicates changes from the previous term) Annual (Note) Revision to the forecast of financial results announced most recently: Yes 67.4 288.48193,000 20.2 36,000 77.1 38,000 70.0 24,000 Net income per share Million yen % Million yen % Million yen % Million yen % Yen － 39.00 － 91.00 130.00 Net sales Operating income Ordinary income Net income attributable to owners of parent Yen Yen Yen Yen Yen － 28.00 － 60.00 88.00 Dividends per share End of Q1 End of Q2 End of Q3 Year-end Annual 267,699 193,857 67.5 Equity ratio Million yen Million yen % 285,780 213,626 70.2 259.72 230.06 115.32 102.28 Total assets Net assets Net income per share Diluted net income per share Yen Yen 115,994 0.6 13,759 -4.8 143,245 23.5 27,543 100.2 29,495 96.8 21,364 121.5 9,643 -1.514,988 0.5 Net sales Operating income Ordinary income Net income attributable to owners of parent Million yen % Million yen % Million yen % Million yen % 1
Page 2
4. Others (1) Significant changes in the scope of consolidation during the period: Yes Newly included: 1 company (Alexandre & Maia, Lda.) Excluded: － (2) Adoption of accounting method specific to the preparation of quarterly consolidated financial statements: Yes (3) Changes in accounting principles and accounting estimates and retrospective restatement 1) Changes in accounting principles due to amendment to accounting standards: None 2) Changes other than 1) above: None 3) Changes in accounting estimates: None 4) Retrospective restatement: None (4) Number of shares issued and outstanding (common stock) 1) Total number of shares issued and outstanding at the end of each period (including treasury stock): FY2026 third quarter: 96,145,417 shares FY2025 96,145,417 shares 2) Total number of treasury stock at the end of each period: FY2026 third quarter: 12,995,034 shares FY2025 13,995,033 shares 3) Average number of shares outstanding in each period: FY2026 third quarter: 82,261,234 shares FY2025 third quarter: 83,631,123 shares ※Review of the Japanese-language originals of the attached quarterly consolidated financial statements by certified public accountants and auditing corporations : Yes (voluntary) ※Explanation for appropriate use of financial forecasts and other special notes The above forecasts for financial results are based on information available at the time this report was released. These forecasts and other forward-looking statements are not guarantees of future performance. Actual operating results may differ from the above forecasts due to known and unknown risks, uncertainties, and other factors. 2
Page 3
Consolidated Balance Sheet OSG Corporation (Millions of yen) FY2025 FY2026 third quarter As of Nov. 30, 2025 As of Aug. 31, 2026 Assets Current assets Cash and deposits 52,350 55,971 Notes, accounts receivable-trade and contract assets 31,133 32,186 Securities 1 － Merchandise and finished goods 41,086 42,839 Work in process 7,638 11,059 Raw materials and supplies 10,765 16,536 Other 5,476 6,467 Allowance for doubtful accounts (208) (383) Total current assets 148,243 164,676 Non-current assets Property, plant and equipment Buildings and structures, net 30,309 29,476 Machinery, equipment and vehicles, net 38,851 37,186 Land 17,149 17,586 Other, net 7,799 11,318 Total property, plant and equipment 94,109 95,569 Intangible assets Goodwill 3,592 3,180 Other 5,177 5,121 Total intangible assets 8,770 8,302 Investments and other assets Investment securities 7,498 8,672 Other 9,199 8,680 Allowance for doubtful accounts (217) (200) Total investments and other assets 16,481 17,151 Total non-current assets 119,361 121,023 Deferred assets Bond issuance cost 94 80 Total deferred assets 94 80 Total assets 267,699 285,780 3
Page 4
Consolidated Balance Sheet OSG Corporation (Millions of yen) FY2025 FY2026 third quarter As of Nov. 30, 2025 As of Aug. 31, 2026 Liabilities Current liabilities Notes and accounts payable-trade 6,190 7,915 Short-term loans payable 198 217 Current portion of long-term loans payable 970 4,045 Income taxes payable 2,844 4,583 Provision for bonuses 549 2,114 Provision for directors’ bonuses 324 321 Other 14,129 10,373 Total current liabilities 25,208 29,571 Non-current liabilities Bonds payable 10,000 10,000 Convertible bonds with share acquisition rights 22,157 20,092 Long-term loans payable 11,631 7,601 Net defined benefit liability 1,171 1,294 Other 3,673 3,594 Total non-current liabilities 48,633 42,583 Total liabilities 73,842 72,154 Net assets Shareholders' equity Capital stock 13,044 13,044 Capital surplus 13,316 12,970 Retained earnings 151,633 164,836 Treasury stock (26,511) (24,612) Total shareholders' equity 151,481 166,238 Accumulated other comprehensive income Valuation difference on available-for-sale securities 2,173 2,870 Deferred gains or losses on hedges (40) 0 Foreign currency translation adjustment 27,196 31,584 Total accumulated other comprehensive income 29,329 34,456 Non-controlling interests 13,045 12,931 Total net assets 193,857 213,626 Total liabilities and net assets 267,699 285,780 4
Page 5
Consolidated Statement of Income OSG Corporation (Millions of yen) FY2025 third quarter FY2026 third quarter (12/1/2024 - 8/31/2025) (12/1/2025 - 8/31/2026) Net sales 115,994 143,245 Cost of sales 68,634 78,871 Gross profit 47,360 64,373 Selling, general and administrative expenses 33,600 36,830 Operating income 13,759 27,543 Non-operating income Interest income 771 782 Dividend income 133 166 Foreign exchange gains 31 249 Other 765 1,231 Total non-operating income 1,702 2,431 Non-operating expenses Interest expenses 180 165 Other 293 313 Total non-operating expenses 473 479 Ordinary income 14,988 29,495 Extraordinary gains Gain on sales of fixed assets － 120 Gain on sales of investment securities 60 173 Insurance income 235 54 Total extraordinary gains 296 347 Extraordinary losses Theft loss 234 71 Special retirement expenses － 70 Loss on retirement of non-current assets 192 － Total extraordinary losses 427 141 Income before income taxes 14,857 29,701 Income taxes - current 5,262 8,927 Income taxes - deferred (351) (1,019) Total income taxes 4,910 7,908 Net income 9,946 21,793 Net income attributable to non-controlling interests 302 428 Net income attributable to owners of parent 9,643 21,364 5
Page 6
Consolidated Statement of Comprehensive Income OSG Corporation (Millions of yen) FY2025 third quarter FY2026 third quarter (12/1/2024 - 8/31/2025) (12/1/2025 - 8/31/2026) Net income 9,946 21,793 Other comprehensive income Valuation difference on available-for-sale securities 387 678 Deferred gains or losses on hedges (10) 41 Foreign currency translation adjustment 1,150 5,114 Share of other comprehensive income of associates accounted for using equity method 11 13 Total other comprehensive income 1,538 5,848 Comprehensive income 11,485 27,641 (Breakdown) Comprehensive income attributable to owners of parent 11,321 26,352 Comprehensive income attributable to non-controlling interests 164 1,288 6
Page 7
Operations by Geographical Segment Results for FY2025 third quarter (Dec. 1, 2024 through Aug. 31, 2025) (Millions of yen) Sales to customers 37,719 25,363 26,905 26,005 115,994 － 115,994 Interarea transfers 17,813 438 447 2,911 21,610 (21,610) － Total sales 55,532 25,802 27,352 28,917 137,605 (21,610) 115,994 Operating income 5,780 3,106 1,653 3,316 13,857 (97) 13,759 Results for FY2026 third quarter (Dec. 1, 2025 through Aug. 31, 2026) (Millions of yen) Sales to customers 43,520 31,626 34,009 34,089 143,245 － 143,245 Interarea transfers 21,379 1,179 514 4,629 27,702 (27,702) － Total sales 64,899 32,805 34,524 38,719 170,948 (27,702) 143,245 Operating income 10,502 7,055 3,758 7,072 28,388 (845) 27,543 Europe / Africa Consolidated Japan The Americas Asia Total Eliminations Consolidated Japan The Americas Asia Total Eliminations Europe / Africa Net Sales by Product Segment (Millions of yen) FY2025 third quarter FY2026 third quarter (12/1/2024 - 8/31/2025) (12/1/2025 - 8/31/2026) Taps 38,254 47,286 Milling cutters 21,202 27,241 Drills and other cutting tools 36,027 44,808 Subtotal 95,484 119,335 8,198 9,120 1,605 1,727 Machine 3,767 3,036 Other 6,938 10,024 Subtotal 10,705 13,061 115,994 143,245 Product Segment Total Cutting tools Rolling dies Gauges Other 7