Interim report
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- 1 - Note: This document has been translated from a part of 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. February 3, 2026 Summary of Consolidated Financial Results for the Nine Months Ended December 31, 2025 (under Japanese GAAP) Company name: TAKARA STANDARD CO., LTD. Stock listing: Tokyo Stock Exchange Stock code: 7981 URL: https://www.takara-standard.co.jp/ Representative: Masaru Komori, President Inquiries: Kaoru Umeda, Executive Officer in charge of Financial Planning Department and IR Department, Administration Division E-mail: ir@takara-standard.co.jp Scheduled date to commence dividend payments: – Preparation of supplementary material on financial results: Yes Holding of financial results presentation meeting: None (Million yen with fractional amounts discarded, unless otherwise noted) 1. Consolidated financial results for the nine months ended December 31, 2025 (from April 1, 2025 to December 31, 2025) (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 Million yen % Million yen % Million yen % Million yen % December 31, 2025 192,686 4.5 16,142 25.4 16,669 25.9 12,708 40.4 December 31, 2024 184,316 2.7 12,876 20.1 13,241 19.7 9,052 9.9 Note: Comprehensive income Nine months ended December 31, 2025: ¥13,595 million [42.2%] Nine months ended December 31, 2024: ¥9,561 million [4.7%] Basic earnings per share Diluted earnings per share Nine months ended Yen Yen December 31, 2025 193.78 – December 31, 2024 132.72 – (2) Consolidated financial position Total assets Net assets Equity ratio Net assets per share As of Million yen Million yen % Yen December 31, 2025 278,420 191,337 68.7 3,020.43 March 31, 2025 276,914 194,509 70.2 2,892.64 Reference: Equity As of December 31, 2025: ¥191,337 million As of March 31, 2025: ¥194,509 million
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- 2 - 2. Dividends Annual dividends First quarter-end Second quarter-end Third quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Fiscal year ended March 31, 2025 – 28.00 – 50.00 78.00 Fiscal year ending March 31, 2026 – 50.00 – Fiscal year ending March 31, 2026 (Forecasts) 50.00 100.00 (Note) Revisions to the forecast of dividends most recently announced: None 3. Consolidated earnings forecasts for the fiscal year ending March 31, 2026 (from April 1, 2025 to March 31, 2026) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Basic earnings per share Million yen % Million yen % Million yen % Million yen % Yen Full year 251,000 3.1 17,800 13.8 18,300 14.3 13,600 22.6 202.25 (Note) Revisions to the consolidated earnings forecasts most recently announced: Yes Regarding revisions to the consolidated earnings forecasts, please refer to the “ Notice Concerning Revisions to Full -year Consolidated Earnings Forecast for the Fiscal Year Ending March 31, 2026” announced today (February 3, 2026). * Notes (1) Significant changes in the scope of consolidation during the period: Yes Excluded: 1 company [company name] Takara Logistics Service Co., Ltd. (2) Application of special accounting for preparing quarterly consolidated financial statements: None (3) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements after error corrections a. Changes in accounting policies due to revisions to accounting standards and other regulations: None b. Changes in accounting policies due to other reasons: None c. Changes in accounting estimates: None d. Restatement of prior period financial statements after error corrections: None (4) Number of issued shares (common stock) a. Total number of issued shares at the end of the period (including treasury shares) As of December 31, 2025 67,252,994 shares As of March 31, 2025 67,252,994 shares b. Number of treasury shares at the end of the period As of December 31, 2025 3,905,064 shares As of March 31, 2025 10,327 shares c. Average number of outstanding shares during the period (cumulative from the beginning of the fiscal year) Nine months ended December 31, 2025 65,580,903 shares Nine months ended December 31, 2024 68,202,821 shares
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- 3 - * Review of the Japanese -language originals of the attached quarterly consolidated financial statements by certified public accountants or an audit corporation: None * Proper use of earnings forecasts, and other special matters (Cautions concerning the use of earnings forecasts) Forward-looking statements provided in this document, including earnings forecasts, are based on the information currently available to the Company and certain assumptions considered reasonable. Such statements are included without any guarantee as to their future achievement. Actual business and other results may differ materially from the forecasts depending on various factors. (How to obtain supplementary material on financial results) The supplementary material on financial results is disclosed on TDnet on the same day as the financial results, and it is also made available on the Company’s website.
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TAKARA STANDARD CO., LTD. (7981) Summary of consolidated financial results for the nine months ended December 31, 2025 - 4 - Quarterly Consolidated Financial Statements (1) Quarterly consolidated balance sheets (Millions of yen) As of March 31, 2025 As of December 31, 2025 Assets Current assets Cash and deposits 68,059 54,932 Notes receivable - trade 2,173 1,379 Accounts receivable - trade 34,609 38,477 Electronically recorded monetary claims - operating 34,491 39,815 Merchandise and finished goods 10,215 9,559 Work in process 4,226 4,103 Raw materials and supplies 6,254 6,055 Other 369 1,290 Allowance for doubtful accounts (8) (7) Total current assets 160,391 155,607 Non-current assets Property, plant and equipment Buildings and structures, net 22,898 22,837 Land 43,214 42,582 Other, net 26,085 32,615 Total property, plant and equipment 92,198 98,035 Intangible assets 2,280 3,040 Investments and other assets Investment securities 14,745 15,234 Other 7,301 6,503 Allowance for doubtful accounts (3) (1) Total investments and other assets 22,043 21,736 Total non-current assets 116,522 122,812 Total assets 276,914 278,420
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TAKARA STANDARD CO., LTD. (7981) Summary of consolidated financial results for the nine months ended December 31, 2025 - 5 - (Millions of yen) As of March 31, 2025 As of December 31, 2025 Liabilities Current liabilities Accounts payable - trade 17,177 18,005 Electronically recorded obligations - operating 19,907 24,149 Short-term borrowings 6,750 4,340 Income taxes payable 3,259 2,957 Other 15,973 18,278 Total current liabilities 63,067 67,731 Non-current liabilities Retirement benefit liability 15,718 15,815 Other 3,619 3,536 Total non-current liabilities 19,337 19,351 Total liabilities 82,405 87,082 Net assets Shareholders’ equity Share capital 26,356 26,356 Capital surplus 30,734 30,734 Retained earnings 127,961 134,307 Treasury shares (17) (10,167) Total shareholders’ equity 185,036 181,232 Accumulated other comprehensive income Valuation difference on available-for-sale securities 7,223 7,971 Revaluation reserve for land 1,952 1,698 Remeasurements of defined benefit plans 296 435 Total accumulated other comprehensive income 9,472 10,105 Total net assets 194,509 191,337 Total liabilities and net assets 276,914 278,420
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TAKARA STANDARD CO., LTD. (7981) Summary of consolidated financial results for the nine months ended December 31, 2025 - 6 - (2) Quarterly consolidated statements of income and consolidated statements of comprehensive income Quarterly consolidated statements of income (Millions of yen) Nine months ended December 31, 2024 Nine months ended December 31, 2025 Net sales 184,316 192,686 Cost of sales 120,428 124,109 Gross profit 63,887 68,576 Selling, general and administrative expenses 51,011 52,434 Operating profit 12,876 16,142 Non-operating income Interest income 29 172 Dividend income 385 462 Other 94 57 Total non-operating income 508 692 Non-operating expenses Interest expenses 45 58 Non-deductible consumption tax 34 32 Product safety costs 25 21 Other 37 53 Total non-operating expenses 143 165 Ordinary profit 13,241 16,669 Extraordinary income Gain on sale of non-current assets 166 375 Gain on sale of investment securities 487 1,995 Total extraordinary income 654 2,370 Extraordinary losses Loss on retirement of non-current assets 504 508 Loss on sale of non-current assets 26 107 Loss on valuation of investment securities 214 – Impairment losses 26 8 Total extraordinary losses 772 624 Profit before income taxes 13,123 18,415 Income taxes 4,071 5,707 Profit 9,052 12,708 Profit attributable to owners of parent 9,052 12,708
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TAKARA STANDARD CO., LTD. (7981) Summary of consolidated financial results for the nine months ended December 31, 2025 - 7 - Quarterly consolidated statements of comprehensive income (Millions of yen) Nine months ended December 31, 2024 Nine months ended December 31, 2025 Profit 9,052 12,708 Other comprehensive income Valuation difference on available-for-sale securities 237 747 Remeasurements of defined benefit plans, net of tax 271 139 Total other comprehensive income 508 887 Comprehensive income 9,561 13,595 Comprehensive income attributable to Comprehensive income attributable to owners of parent 9,561 13,595 Comprehensive income attributable to non-controlling interests – –
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TAKARA STANDARD CO., LTD. (7981) Summary of consolidated financial results for the nine months ended December 31, 2025 - 8 - (3) Quarterly consolidated statements of cash flows (Millions of yen) Nine months ended December 31, 2024 Nine months ended December 31, 2025 Cash flows from operating activities Profit before income taxes 13,123 18,415 Depreciation 5,574 5,656 Impairment losses 26 8 Increase (decrease) in allowance for doubtful accounts (2) (2) Increase (decrease) in retirement benefit liability 631 297 Interest and dividend income (414) (634) Interest expenses 45 58 Loss (gain) on sale of investment securities (487) (1,995) Loss (gain) on valuation of investment securities 214 – Loss (gain) on sale of property, plant and equipment (147) (268) Loss on retirement of property, plant and equipment 504 508 Decrease (increase) in trade receivables (8,506) (7,832) Decrease (increase) in inventories 3,308 978 Increase (decrease) in trade payables 4,201 4,953 Other, net (1,991) (1,051) Subtotal 16,080 19,092 Interest and dividends received 407 634 Interest paid (50) (52) Income taxes paid (5,156) (5,436) Net cash provided by (used in) operating activities 11,280 14,238 Cash flows from investing activities Purchase of investment securities (16) (18) Proceeds from sale of investment securities 669 2,627 Purchase of property, plant and equipment (7,351) (10,997) Proceeds from sale of property, plant and equipment 962 1,513 Purchase of intangible assets (541) (1,091) Proceeds from collection of loans receivable 4 – Other, net (39) (246) Net cash provided by (used in) investing activities (6,313) (8,211) Cash flows from financing activities Net increase (decrease) in short-term borrowings (900) (2,410) Purchase of treasury shares (1,533) (10,150) Dividends paid (3,746) (6,592) Net cash provided by (used in) financing activities (6,179) (19,153) Net increase (decrease) in cash and cash equivalents (1,211) (13,126) Cash and cash equivalents at beginning of period 59,665 68,059 Cash and cash equivalents at end of period 58,454 54,932