Tekscend Photomask Corp.(429A) Financial Results

Current Period Guidance

Annual

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Mar, 2022 ＊	ー	ー	ー	ー	－	0	ー	J-GAAP
Mar, 2023 ＊	100,782	28,680	29,366	22,159	221.6	0	ー	IFRS
Mar, 2024 ＊	107,086	19,827	22,901	16,105	161.1	90	ー	IFRS
Mar, 2025 ＊	117,974	28,199	30,771	9,945	104.2	0	ー	IFRS
Mar, 2026 Guidance	125,291	25,500	25,915	18,878	190.1	54.39	Oct 16, 2025	IFRS
YoY	+6.2%	-9.6%	-15.8%	+89.8%	+82.5%

Guidance History

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Mar, 2022	ー	－	Available in future release
Mar, 2023	100,782	－
Mar, 2024	107,086	+6.3
Mar, 2025	117,974	+10.2
Mar, 2026 Guidance	125,291	+6.2	25,500	-9.6	25,915	-15.8	190.1	+82.4

Profitability

Fiscal Year	Revenue	Operating Profit	Operating Profit Margin	ROE	ROA	Total Asset Turnover Ratio	Adj. EPS
Mar, 2024 ＊	107,086	19,827	18.5	12.97	9.26	0.62	161.1
Mar, 2025 ＊	117,974	28,199	23.9	7.83	5.56	0.66	104.2
Mar, 2026 Guidance	125,291	25,500	20.4	14.40	10.08	0.67	190.1

All-Time High

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	117,974	28,680	30,771	22,159	221.6
Fiscal Year	Mar, 2025	Mar, 2023	Mar, 2025	Mar, 2023	Mar, 2023

Second Half

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct - Mar, 2024	58,458	13,321	13,083	1,217	12.8	0	ー	IFRS
Oct - Mar, 2025 Guidance	63,520	12,604	10,486	6,528	65.8	54.39	Nov 12, 2025	IFRS
YoY	+8.7%	-5.4%	-19.9%	+436.4%	+415.7%

Cash Flow

Annual

Fiscal Year	Operating Profit	Fee Cash Flow	Operating Cash Flow	Investing Cash Flow	Financial Cash Flow	Cash & Equivalents	Cash Ratio	Accounting Standards
Mar, 2023	28,680	46,983	43,335	3,648	-1,347	45,698	28.93	IFRS
Mar, 2024	19,827	14,742	28,638	-13,896	-1,608	63,286	33.32	IFRS
Mar, 2025	28,199	-6,658	26,227	-32,885	-28,536	27,715	16.52	IFRS

Actual Performance and Financial Trends

Accumulated Results 2nd Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Apr - Sep, 2024	59,516	14,878	17,688	8,728	88.5	ー	ー	IFRS
Apr - Mar, 2024	117,974	28,199	30,771	9,945	104.2	ー	ー	IFRS
Apr - Sep, 2025	61,771	12,896	15,429	12,350	133.8	59.5	Nov 12, 2025	IFRS
YoY	－	－	－	－	－

Quarterly Results

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Apr - Jun, 2025	30,076	5,875	6,799	5,475	59.3	19.5	ー	IFRS
Jul - Sep, 2025	31,695	7,021	8,630	6,875	74.5	22.2	Nov 12, 2025	IFRS
YoY	－	－	－	－	－

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Apr - Jun, 2025	30,076	－	Available in future release
Jul - Sep, 2025	31,695	－	7,021	－	8,630	－	74.5	－

All-Time High Quarterly Results

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	31,695	8,152	9,366	6,875	74.5
Fiscal Year	Sep, 2025	Sep, 2024	Sep, 2024	Sep, 2025	Sep, 2025

Key Balance Sheet Figures

Fiscal Year	BPS	Equity Ratio	Total Asset	Equity	Retained Earnings	Interest-Bearing Debt Ratio	Announce	Accounting Standards
Mar, 2023	1,106.03	70.0	157,963	110,604	ー	ー	ー	IFRS
Mar, 2024	1,377.07	72.5	189,906	137,709	ー	ー	ー	IFRS
Mar, 2025	1,260.98	69.4	167,752	116,381	58,276	0.01	ー	IFRS
Apr - Sep, 2025	ー	70.0	187,368	131,102	70,627	0.08	Nov 12, 2025	IFRS