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Supplementary Materials of Consolidated Financial Results The First Quarter of the Fiscal Year Ending March 2027 July 29, 2026 ＊The forecast and planned figures in this document are based on information available as of the date of preparation and may differ from actual performance. ＊The rates (%) in this material are calculated using the unit of Yen, to the extent possible, so they may differ from values calculated using the unit of Millions of yen. (Ticker code:7995)
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■ Consolidated Results Summary (YoY) 1Q FY3/2027 (YoY) 1Q FY3/2026 1Q FY3/2025 17,191 (+23.2%) 13,94915,230 Net Sales 7,551 (+25.3%) 6,0266,057Gross Profit 2,902 (+61.1%) 1,8021,446 Operating Profit 3,280 (+160.0%)1,2611,298 Profit Attributable to Owners of Parent 43.9%43.2%39.8%Gross Profit Margin 16.9%12.9%9.5%Operating Profit Margin 186.1871.7273.84EPS (yen) ■ Consolidated Results Summary (Quarterly) 1Q FY3/2027 4Q FY3/2026 3Q FY3/2026 2Q FY3/2026 1Q FY3/2026 17,19116,25215,22213,13113,949 7,5516,9456,4445,5676,026 2,9022,2151,7011,3811,802 3,2801,5281,0471,2891,261 43.9%42.7%42.3%42.4%43.2% 16.9%13.6%11.2%10.5%12.9% Business Results 1 1Q FY3/2027 Supplementary Materials ＊Unit : Millions of yen
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2 Operating Profit of 1Q FY3/2026 +1.10 1.80 Note: “-” of SGA expenses is increase and “+” is decrease Operating Profit of 1Q FY3/2027 2.90 Includes +0.31 from Valqua Torque Systemʼs new consolidation (the companyʼs P/L has been consolidated from 3Q FY3/2026). Change of Operating Profit General Expenses Personnel Expenses Total Amount of Change of SGA expenses Depreciation in SGA expenses -0.07 -0.30 -0.06 -0.43 Change of Gross Profit +1.53 ＊Unit : Billions of yen ＊Rounded off to the nearest 0.01 billion yen. ■ Exchange rate for 1Q FY3/2027: 1 USD = 157.0 yen (1Q FY3/2026: 1 USD = 152.5 yen) Analysis of Change Factor of Operating Profit 1Q FY3/2027 Supplementary Materials
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■ Liabilities and Net Assets (Key Items)■ Assets (Key Items) End of 1Q FY3/2027 End of FY3/2026 End of FY3/2025 End of 1Q FY3/2027 End of FY3/2026 End of FY3/2025 15,540 15,824 18,569Current liabilities total9,774 7,915 7,969Cash and deposits 15,030 14,063 8,732Non-current liabilities total12,816 12,348 11,346Accounts receivable - trade 30,571 29,887 27,302Total liabilities6,851 6,910 6,542Merchandise and finished goods 37 38 34Non-controlling interests1,379 1,300 1,095Work in process 56,105 53,518 50,521Total net assets12,910 12,663 11,491Raw materials and supplies 86,676 83,405 77,823Total liabilities and net assets51,082 47,970 46,430Current assets total 22,433 23,579 22,624Property, plant and equipment total ■ Interest-Bearing Debt Related3,968 3,872 1,876Intangible assets total 14,156 16,266 13,616Interest-Bearing Debt9,192 7,983 6,891Investments and other assets total 4,381 8,350 5,647Net Interest- Bearing Debt35,593 35,435 31,393Non-current assets total 0.250.300.27 DER (times)86,676 83,405 77,823Total assets 3 Balance Sheet 1Q FY3/2027 Supplementary Materials ＊Unit : Millions of yen
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4 ■ Cash flows from operating activities (Summary) 1Q FY3/2027 1Q FY3/2026 1Q FY3/2025 4,5891,7601,964 Profit before income taxes 733689684Depreciation, etc. -1,663-300 Loss (gain) on sale of fixed assets -914-111,626 Decrease (“-” =increase) in trade receivables -282-732-644 Decrease (“-” = increase) in inventories 1,06550-457 Increase (“-” = decrease) in trade payables -447-876-569Income taxes paid 375636-357Others 3,4541,4852,246 Cash flows from operating activities ■ Cash flows from investing activities (Summary) 1Q FY3/2027 1Q FY3/2026 1Q FY3/2025 -1,408-854-1,030 Purchase of property, plant and equipment 3,29900 Proceeds from sale of property, plant and equipment -265-77-148 Purchase of intangible assets 001,302 Proceeds from sale of investment securities 175-10-20Others 1,801-942102 Cash flows from investing activities ■ Cash flows from financing activities (Summary) -1,94320-438 Increase/Decrease in Short-term Borrowings 0548824 Proceeds from Long-term Borrowings -185-3480 Repayments of Long- term Borrowings -1,204-1,154-1,159Dividend Payments -45-55-48Others -3,379-988-822 Cash flows from financing activities Cash Flows 1Q FY3/2027 Supplementary Materials ＊Unit : Millions of yen
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1Q FY3/2027 (YoY) 1Q FY3/2026 1Q FY3/2025 ■ Sales by Industrial Market (Approximate Value) 5.55 (+35.4%)4.103.40Tech Market 3.75 (+7.1%)3.503.65Machinery Market 3.05 (+13.0%)2.702.85Plant Market ■ Sales by Region 8.56 (+20.7%)7.097.05Japan 3.86 (+19.7%)3.222.87Overseas 31.1% 31.2% 28.9% Sales Ratio 1Q FY3/2027 (YoY) 1Q FY3/2026 1Q FY3/2025 Result by Segment 12.42 (+20.4%)10.319.92Net Sales 2.53 (+51.0%)1.671.08Segment Profit 20.4%16.3%10.9%Profit Margin 13.96 (+39.0%)10.0310.26Orders Received 8.89 (+35.4%)6.576.23Order Backlog 5 Results by Segment Seal Products Business (New segment standard) ■Business Segment Changes■ ・Due to the sale of the silicon wafer recycling business, business segment changes have been implemented starting from the FY3/2026. ・Products and services that were included in the "Other" category, which encompassed the Silicon Wafer Reclaim business until the FY3/2025, have been reclassified under the Seal Products Business. ・The historical figures for sales by market, sales by region, and segment performance of the Seal Products Business listed on this document are retrospective values based on the new standards applied from the FY3/2026 and may differ from the figures stated in the financial results. 1Q FY3/2027 Supplementary Materials ＊Unit : Billions of yen ＊Rounded off to the nearest 0.01 billion yen.
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1Q FY3/2027 (YoY) 1Q FY3/2026 1Q FY3/2025 ■ Sales by Industrial Market (Approximate Value) 2.25 (+32.4%)1.702.60Tech Market 1.10 (+22.2%)0.900.70Machinery Market 1.35 (+42.1%)0.951.15Plant Market ■ Sales by Region 3.33 (+32.1%)2.522.92Japan 1.43 (+31.3%)1.101.64Overseas 30.0% 30.5% 36.0% Overseas Sales Ratio 1Q FY3/2027 (YoY) 1Q FY3/2026 1Q FY3/2025 Result by Segment 4.77 (+31.3%)3.634.56Net Sales 0.37 (+196.1%)0.120.28Segment Profit 7.8%3.4%6.3%Profit Margin 5.34 (+65.8%)3.224.06Orders Received 6.02 (+59.7%)3.774.12Order Backlog 6 Results by Segment High Performance Plastics Products Business ＊Unit : Billions of yen ＊Rounded off to the nearest 0.01 billion yen. 1Q FY3/2027 Supplementary Materials
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■ Sales by Region ＊Excludes the silicon wafer reclaim business in past years 1Q FY3/2027 (YoY) 1Q FY3/2026 1Q FY3/2025 11.90 (+23.7%)9.629.98Japan 69.2%69.0%68.9%Sales Ratio 5.29 (+22.2%)4.334.51Overseas 30.8%31.0%31.1%Sales Ratio 4.08 (+16.0%)3.523.39Asia 1.16 (+54.6%)0.751.10United Sates 0.05 (-14.4%)0.060.02Other ■ Sales by Industrial Market(Approximate Value) ＊Excludes the silicon wafer reclaim business in past years 1Q FY3/2027 (YoY) 1Q FY3/2026 1Q FY3/2025 7.85 (+34.2%)5.856.00Tech Market 4.85 (+10.2%)4.404.40Machinery Market 4.40 (+20.5%)3.654.00Plant Market 7 Details of Net Sales Sales by Industrial Market / by Region Tech Market : Semiconductor Processing Equipment, Semiconductor Device Maker/Foundries Machinery Market : Auto, Mother Machine, Factory Machine, Construction Machine Plant Market : Petroleum Refining & Chemical, Steel, Plant Construction 1Q FY3/2027 Supplementary Materials ＊Unit : Billions of yen ＊Rounded off to the nearest 0.01 billion yen.
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1Q FY3/2027 4Q FY3/2026 3Q FY3/2026 2Q FY3/2026 1Q FY3/2026 4Q FY3/2025 3Q FY3/2025 2Q FY3/2025 1Q FY3/2025 4Q FY3/2024 ■ Consolidated Results Summary 17,19116,25215,22213,13113,94915,11814,89714,86615,23015,501Net Sales 7,5516,9456,4445,5676,0265,8885,8946,0036,0576,484Gross Profit 2,9022,2151,7011,3811,8021,4461,2971,4781,4461,654Operating Profit 3,2801,5281,0471,2891,2611,8718067001,298921Net Profit(＊) ■ Consolidated Results Summary＊Figures for past years exclude the Silicon Wafer Reclaim Business. 17,19116,25215,22213,13113,94914,39914,25014,14914,49514,823Net Sales 7,5516,9456,4445,5676,0265,7055,7555,8005,8546,316Gross Profit 2,9022,2151,7011,3811,8021,3911,2801,4061,3741,611Operating Profit ■ Orders Received / Term-end Order Backlog ＊Same as above 19,29617,98115,49113,60213,25914,79215,19213,48914,32813,548Orders Received 14,91512,81011,08111,05910,34111,03110,6389,69610,35610,524Order Backlog ■ Sales by Industrial Market (Approximate Value) ＊Same as above. 7.85 6.70 6.65 5.30 5.85 6.25 5.95 5.70 6.00 6.65 Tech Market 4.85 4.45 4.60 4.20 4.40 4.50 4.65 4.55 4.40 4.30 Machinery Market 4.40 5.10 3.95 3.65 3.65 3.70 3.60 3.95 4.00 3.90 Plant Market (＊) Profit Attributable to Owners of Parent 8 Quarterly Transition Consolidated Performance / Order-Related / Sales by Market ＊Unit : Millions of yen ＊Unit : Billions of yen 1Q FY3/2027 Supplementary Materials
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9 1Q FY3/2027 4Q FY3/2026 3Q FY3/2026 2Q FY3/2026 1Q FY3/2026 4Q FY3/2025 3Q FY3/2025 2Q FY3/2025 1Q FY3/2025 4Q FY3/2024 ■ Seal Products Business ＊Figures for past years are restated based on the new business segment standards. 12,42412,13911,4569,94110,31910,49810,49810,0389,9269,187Net Sales 2,5321,8841,5741,4691,6771,2731,2431,2831,085710Segment Profit 13,95612,92311,9869,42010,03810,95110,8219,88010,2669,594Orders Received 8,8947,3636,5796,2976,5716,8526,3996,0766,2345,894Order Backlog ■ High Performance Plastics Products Business 4,7664,1123,7653,1893,6303,9003,7524,1114,5685,636Net Sales 370 331 127 -88 124 117 36 123 289 901 Segment Profit 5,3405,0573,5044,1823,2203,8414,3713,6094,0613,953Orders Received 6,0205,4464,5014,7623,7704,1794,2383,6204,1224,630Order Backlog Quarterly Transition Performance by Segment ＊Unit : Millions of yen 1Q FY3/2027 Supplementary Materials
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10 FY3/2027 Revised ForecastFY3/2027 Previous ForecastFY3/2026 ChangesFull Year (YoY) 2H (YoY) 1H (YoY) Full Year (YoY) 2H (YoY) 1H (YoY)Full Year +4.0 (+6.2%) 69.0 (+17.8%) 35.0 (+11.2%) 34.0 (+25.5%) 65.0 (+11.0%) 33.0 (+4.8%) 32.0 (+18.2%)58.56Net Sales +2.0 (+7.1%) 30.2 (+20.9%) 15.3 (+14.3%) 14.9 (+28.5%) 28.2 (+12.9%) 14.4 (+7.5%) 13.8 (+19.0%) 24.98Gross Profit Unchanged19.2 (+7.4%) 9.8 (+3.5%) 9.4 (+11.8%) 19.2 (+7.4%) 9.6 (+1.3%) 9.6 (+14.1%) 17.88 Selling, General and Administrative Expenses +2.0 (+22.2%) 11.0 (+54.9%) 5.5 (+40.4%) 5.5 (+72.8%) 9.0 (+26.7%) 4.8 (+22.5%) 4.2 (+31.9%) 7.10Operating Profit +1.6 (+22.5%) 8.7 (+69.6%) 3.7 (+43.6%) 5.0 (+95.9%) 7.1 (+38.4%) 3.2 (+24.2%) 3.9 (+52.8%)5.13 Profit Attributable to Owners of Parent ＊Unit : Billions of yen ＊Rounded off to the nearest 0.01 billion yen. Consolidated Performance Forecast 1Q FY3/2027 Supplementary Materials Revision of earnings forecast based on 1Q results and order situation. ■ In 1Q, sales to the Tech market exceeded expectations, and sales to the Machinery and Plant market also remained solid. ■ Order volume has stayed at a high level and is expected to be reflected in results from 2Q onward.
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11 FY3/2027 Revised ForecastFY3/2027 Previous ForecastFY3/2026 Changes (%) Full Year (YoY) 2H (YoY) 1H (YoY) Full Year (YoY) 2H (YoY) 1H (YoY)Full Year +0.4 pt43.8%43.7%43.8%43.4%43.6%43.1%42.7%Gross profit margin +2.1 pt15.9%15.7%16.2%13.8%14.5%13.1%12.1% Operating profit margin +2.5 pt15.3%12.8%9.9%ROE +1.349.117.775.03 CF from operating activities +1.346.905.560.67Free Cash flows Unchanged6.006.008.58 Capital expenditures Unchanged3.103.102.86 Depreciation, etc. Unchanged1.451.451.39 Research and development expenses ＊Unit : Billions of yen ＊Rounded off to the nearest 0.01 billion yen. 1Q FY3/2027 Supplementary Materials Details of Forecast Key Financial Indicators
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12 FY3/2027 Revised ForecastFY3/2027 Previous ForecastFY3/2026 ChangesFull Year (YoY) 2H (YoY) 1H (YoY) Full Year (YoY) 2H (YoY) 1H (YoY)Full Year ■ Seal Products Business (New segment standard) +2.0 (+4.2%) 50.0 (+14.0%) 25.2 (+6.8%) 24.8 (+22.4%) 48.0 (+9.4%) 24.2 (+2.6%) 23.8 (+17.5%) 43.86Net sales +1.8 (+24.7%) 9.1 (+37.8%) 4.3 (+24.3%) 4.8 (+52.5%) 7.3 (+10.5%) 3.7 (+7.0%) 3.6 (+14.4%) 6.61Segment profit +3.0 pt18.2%17.1%19.4%15.2%15.3%15.1%15.1%Profit margin ■ High Performance Plastics Products Business +2.0 (+11.8%) 19.0 (+29.3%) 9.8 (+24.4%) 9.2 (+34.9%) 17.0 (+15.7%) 8.8 (+11.7%) 8.2 (+20.2%) 14.70Net sales +0.2 (+11.8%) 1.9 (+283.8%) 1.2 (+162.0%) 0.7 (+1,844.4%) 1.7 (+243.3%) 1.1 (+139.7%) 0.6 (+1,559.8%) 0.5Segment profit Unchanged 10.0%12.2%7.6%10.0%12.5%7.3%3.4%Profit margin Details of Forecast By Segment 1Q FY3/2027 Supplementary Materials ＊Unit : Billions of yen ＊Figures are rounded to the nearest 0.01 billion yen.
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13 FY3/2027 Revised ForecastFY3/2027 Previous ForecastFY3/2026 ChangesFull Year (YoY) 2H (YoY) 1H (YoY) Full Year (YoY) 2H (YoY) 1H (YoY)Full Year ■ Sales by Market (Approximate value) +2.5 (+8.4%) 32.1 (+31.0%) 16.5 (+23.6%) 15.6 (+39.9%) 29.6 (+20.8%) 15.2 (+13.9%) 14.4 (+29.1%)24.50Tech Market +1.3 (+7.3%) 19.0 (+7.6%) 9.4 (+3.9%) 9.6 (+11.6%) 17.7 (+0.3%) 9.0 (-0.6%) 8.7 (+1.2%)17.65Machinery Market +0.2 (+1.1%) 17.9 (+9.5%) 9.1 (+0.6%) 8.8 (+20.5%) 17.7 (+8.3%) 8.8 (-2.8%) 8.9 (+21.9%) 16.35Plant Market ■ Sales by Region +2.6 (+6.0%) 46.1 (+16.6%) 22.8 (+7.9%) 23.3 (+26.4%) 43.5 (+10.0%) 22.0 (+4.2%) 21.5 (+16.7%) 39.55Japan +1.4 (+6.5%) 22.9 (+20.5%) 12.2 (+17.9%) 10.7 (+23.7%) 21.5 (+13.1%) 11.0 (+6.3%) 10.5 (+21.3%) 19.01Overseas +0.1 pt33.2%34.9%31.5%33.1%33.3%32.8%32.5%Overseas Ratio Details of Forecast Sales by Market / Region 1Q FY3/2027 Supplementary Materials ＊Unit : Billions of yen ＊Figures are rounded to the nearest 0.01 billion yen.
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Total Return RatioAnnual Dividend Year-end Dividend End of 2Q (Interim) Dividend 56.4％150.0 yen75.0 yen75.0 yenFY3/2025 51.5％150.0 yen75.0 yen75.0 yenFY3/2026 40.5％200.0 yen (170.0+30.0 yen) 85.0 yen (＊)30.0 yen85.0 yen FY3/2027 (Forecasts) Valqua aims to return profits to shareholders with a target “Consolidated stockholder return ratio” of 50%, while considering the need for funds to advance business strategies and strengthen the foundation. 14 Stockholders Return Consolidated Stockholders Total Return Ratio= (Total Dividend of Current FY + Treasury Stock Acquisitions Based on Current FYʼs Results) ÷ Current FYʼs Earnings Our Group adopts the following standard for consolidated stockholders total return ratio (＊)Dividend for the 100th anniversary of the companyʼs founding 1Q FY3/2027 Supplementary Materials