FY March 2026: 2Q Speech Script and Q&A

Earnings Release Presentation

The Second Quarter Financial Results for the Fiscal Year Ending March 2026

November 11, 2025

I'd like to extend my heartfelt appreciation to all of you for your kind support to and understanding of our company and attending the presentation on our financial results out of your busy schedules.

Now, please go to page 3 of the presentation on financial results for H1 of FY ending March 2026.

∎ Disclaimer

The figures contained in this presentation material with respect to ACOM Groupʼs plans and strategies and other statements that are not historical facts are based on information available at the date of announcement of this presentation material. However, there are some potential risk factors in the Groupʼs business management.

Therefore, the actual results may differ from the forecast.

∎ Notation

L.C. Business Loan and Credit Card Business

MUCG

yoy ytd

MU Credit Guarantee Co., LTD. year on year percentage point year to date percentage point

(E)

estimates

EB、EASY BUY EASY BUY Public Company Limited

ACF ACM

ACOM CONSUMER FINANCE CORPORATION ACOM(M)SDN. BHD.

The trend of requests for interest repayment is also highly uncertain, due to its sensitivity to changes in external environmental changes. The Group may have to make additional provision for loss on interest repayment.

Actual results may differ from forecast values due to various risk factors, not limited to those mentioned above.

∎ Reference

ACOM. CO., LTD.

Public & Investor Relations Office

[phone]

[e-mail]

2

3

46

47

48

49

17

34

16

42

44

45

38

40

Market Volume

Annual Forecast for the FY March 2026

Trend of Interest Repayment

Evaluation Method of Provision for Loss on Interest Repayment

Yardstick of Return on Assets (ROA) by Business Segments

Trend of New Customers

Trend of PBR and ROE

Logic Tree for Enhancing Corporate Value

Mid-term Management Plan

23

26

30

32

19

Loan and Credit Card Business

Guarantee Business

Overseas Financial Business

Trend of Interest Repayment

Provision for Bad Debts

Financial Expenses

4

6

11

13

14

15

Consolidated Financial Summary

Financial Summary for the Three Core Businesses

Capital Policy

No. of New Customers Non-performing Loans

Challenge to Create New Services for Next Growth

ACM (Malaysia), ACF (Philippines)

Human Resources

Appendix

02

The Second Quarter Supplemental Information

01

The Second Quarter Financial Results Summary

Index

I will go over Item Number 1 and give you a summary of our financial results.

Later, Mr. Tanaka, Chief PR and IR Officer, will go over Item Number 2 and give you supplementary information on interest repayment, provision for bad debt and financial expenses.

Please go to page 4.

1,001.3		1,073.3		1,142.5		1,040.6		1,111.9
24/3		25/3		26/3(E)		24/9		25/9

Consolidated Financial Summary (Business Scale)

• Consolidated Receivables Outstanding increased smoothly owing to favorable trend in domestic borrowing by existing customers.

• Consolidated Receivables Outstanding increased by 2.8% (+¥76 billion) ytd to ¥2,790.3 billion, against the estimate of +5.9% (¥160 billion) yoy.

L.C.

Business

7.5%

Guarantee Business

7.2%

Overseas Financial Business

(Billions of yen)

Others

yoy

7.4%

6.3%

5.9%

(ytd 3.7%) (ytd 2.8%)

Consolidated Receivables Outstanding

¥2,790.3bn

(yoy＋6.3%)

2,531.0

243.2

2,714.1

266.7

2,874.2

262.4

2,624.8

255.0

2,790.3

251.4

L.C. Business

¥1,111.9bn

(yoy＋6.9%)

1,278.2

1,364.5

1,459.4

1,320.2

1,416.5

Guarantee Business

¥1 416.5bn

,

(yoy＋7.3%)

Overseas Financial Business

¥251.4bn

(yoy-1.4%)

4

Consolidated receivables, as the bar on the very right shows, grew 2.8% or around 76 billion yen compared to where they were at the end of last fiscal year to 2 trillion and 790.3 billion yen.

It might seem slightly lower than our full-year target of 5.9% YoY growth, as the third bar from the left shows. However, this is due to the impact of stronger yen on our international operations.

Given that the yen has weakened more recently, however, we should be able to slightly overshoot the full-year guidance.

I will give you a breakdown of receivables by business line later in the presentation.

Please move on to page 5.

)

5

(

yoy＋6.5%

Progress 49.3％

)

Overseas Financial

¥10.9bn

¥32.5bn

Business

Compared to 2Q estimate

+14.6％

(

yoy+6.9%

Pr

ogress 65.3

％

)

Overseas Financial Business

(Progress 50.8％)

yoy＋1.0%

Profit

attributable to

¥50.9

bn

(

yoy+70.7% Progress 70.6%

)

owner of the parent

¥30.5bn

Consolidated Financial Summary (Business Performance)

• Operating Revenue increased by 1.0% compared to the estimate, and by 6.0% yoy to ¥165.6 billion, owing to the expansion of business scale and the impact of the depreciation of yen.

• Operating Profit increased by 13.8% compared to the estimate, and by 12.6% yoy to ¥54.0 billion.

• Profit attributable to owner of the parent increased by 14.6% compared to the estimate, and by 70.7% yoy to ¥50.9 billion.

Compared to 2Q estimate

Operating Revenue +1.0％ Operating Profit

Consolidated

¥165.6bn

yoy＋6.0%

(

Consolidated

Compared to 2Q estimate

+13.8％

¥54.0bn

Progress 49.9％

)

( yoy+12.6% )

Progress 61.0％

L.C. Business

¥89.9bn

L.C. Business

yoy+6.8% Progress 52.5％

(

yoy＋7.5%

(

yoy+16.7% Progress 63.7％

)

Progress 50.0％

)

Guarantee Business

¥39.8bn

Guarantee Business

¥11.7bn

(

Consolidated operating revenue, shown on the left, grew to 165.6 billion yen, exceeding the H1 target by 1% thanks mainly to receivables' growth. Having achieved 49.9% of the full-year target, we are on track.

Operating profit, shown on the right, was 54 billion yen or 13.8% greater than the H1 target. Having achieved 61% of the full year target, we have done better than originally planned.

This is largely thanks to less provision for bad debt than assumed with a lower reserve ratio resulting from improved quality of asset portfolio.

Profit attributable to the owners of the parent, shown at the bottom right, was 50.9 billion yen, 14.6% greater than the H1 target and 70.6% of the full year guidance.

This is mainly because in Q1, we were upgraded from Group 3 to Group 2 among corporate groups in tax effect accounting. With this upgrade, deferred income taxes decreased temporarily, which, in turn, boosted profit.

I will go over receivables, revenue and profit by business segment in the next page and beyond.

Please go to page 6.

-5.8%

* Nonbank refers to receivables outstanding (include loan on deeds) in statistics by Japan Financial Services Association (JFSA). JFSAʼs figure for 2025/6 is preliminary 6

Compared to 20/3

+21.4％

4.37

4.68 4.76

1,073.3 1,111.9

3.99

3.95

4.13

4.40

915.9

862.8

871.1

914.5

1,001.3

20/3 21/3 22/3 23/3 24/3 25/3 25/6

20/3 21/3 22/3 23/3 24/3 25/3 25/9

5.6%

Loan and Credit Card Business｜Business Scale (Market Comparison)

• Personal Card Loan Market in the nonbank sector grew by 9.0% compared to FY ended March 2020.

• ACOMʼs loan and credit card business grew by 21.4%, exceeding the pace of market expansion.

• Receivables Outstanding in 2Q increased by 6.9% yoy to ¥1,111.9 billion, owing to strong demand from existing customers.

∎ Personal Card Loan Market

Nonbank*

Period affected by

(Trillions of yen)

∎ Loan and Credit Card Business

Receivables Outstanding yoy

(Billions of yen)

COVID-19

4.7%

6.6% 6.2%

Compared to 20/3

+9.0％

Period affected by COVID-19

5.0%

1.0%

9.5%

7.2% 6.9%

1.9%

3.5%

-1.0%

-8.7%

Firstly, I am going to talk about receivables outstanding in the loan and credit card business compared to the personal card loan market.

Turning to the lefthand side of the slide, please find the evolution of the nonbank market. It is 9% larger than where it was back in fiscal year ended March 2020.

Turning to Acom, to offer greater convenience to our customers, we issue cards which have both loan and credit card functions. The receivables you find on this page are loan and credit card balances combined.

With its receivables 21.4% greater than where they were in fiscal year ended March 2020, our loan and credit card business outperformed the market by more than 10 percentage points as of September.

Receivables outstanding grew 6.9% YoY to 1 trillion and 111.9 billion yen as of September thanks largely to strong demand among existing customers and a continuing review of credit extension with the acquisition of income certificates through various campaigns.

Please move on to Page 7.

89.9

9.9

7

48.0

41.7

159.5

26.1

30.5

74.7

79.9

-66.4%

14.0

24/3

25/3 26/3(E)

24/9

25/9

24/3

25/3 26/3(E)

24/9

25/9

9.6%

Loan and Credit Card Business｜Business Performance

• Operating Revenue increased by 7.5% yoy to ¥89.9 billion, mainly owing to the expansion of business scale.

• Operating Profit increased by 16.7% yoy to ¥30.5 billion.

∎ Operating Revenue

Loan

7.5%

Credit Card

8.6%

yoy

6.2%

(Billions of yen)

∎ Operating Profit

Operating Profit

yoy

242.1%

(Billions of yen)

83.6

8.8

7.5%

30.9%

156.0

15.7

169.4

18.2

179.9

2.7%

16.7%

20.4

140.2

151.2

Operating revenue, shown on the left, grew 7.5% to 89.9 billion yen thanks largely to receivables' growth.

Operating profit, shown on the right, increased by 16.7% to 30.5 billion yen due mainly to lower provision for bad debt.

Please turn to Page 8 for the guarantee business.

0.3%

* Bank refers to the volume of personal card loans provided by domestic banks and credit unions in statistics by The Bank of Japan. The figure for 2025/6 is preliminary 8

-10.1%

Compared to 20/3

+14.9％

6.14

5.52

5.29

5.31

5.46

5.67

Compared to 20/3

-7.3％

5.69

-5.1%

1,233.2 1,170.0 1,173.0 1,212.8 1,278.2 1,364.5

1,416.5

20/3 21/3 22/3 23/3 24/3 25/3 25/6

20/3 21/3 22/3 23/3 24/3 25/3 25/9

-4.1%

3.4%

1.7%

-3.0%

5.4%

0.4%

7.3%

6.7%

3.7% 3.5%

(Billions of yen)

yoy

∎ Guarantee Business

Guaranteed Receivables

Period affected by COVID-19

COVID-19 2.8%

(Trillions of yen)

∎ Personal Card Loan Market

Bank* yoy

Period affected by

Guarantee Business｜Business Scale (Market Comparison)

• Personal Card Loan Market in the bank sector decreased by 7.3% compared to FY ended March 2020.

• ACOMʼs guarantee business grew by 14.9%.

• Guaranteed Receivables in 2Q increased by 7.3% yoy to ¥1,416.5 billion, owing to strong demand from new and existing customers.

Again, I'm going to talk about how our guarantee business has performed compared to the market.

With receivables 7.3% smaller compared to where they were back in fiscal year ended March 2020, the bank market, shown on the left, has yet to recover to its pre-pandemic level.

In contrast, with its guaranteed receivables 14.9% greater than where they were in fiscal year ended March 2020, our guarantee business, as shown on the right, recovered to a higher than its pre-pandemic level, outgrowing the market by more than 20 percentage points as of September.

Guaranteed receivables grew 7.3% to 1 trillion and 416.5 billion yen as of September thanks to strong loan demand among new customers and additional borrowing among existing borrowers, and enhanced collaboration with our existing partners through close communication.

Please go to Page 9.

18.9

33.0

31.1

10.9

1.6

67.1

63.6

59.2

11.7

1.8

22.3

23.6

3.1

22.6

3.7

20.5

9.2

24/3

25/3 26/3(E)

24/9

25/9

24/3

25/3 26/3(E)

24/9

25/9

9

7.2%

Guarantee Business｜Business Performance

• Operating Revenue increased by 6.5% yoy to ¥39.8 billion owing to the expansion of business scale.

• Operating Profit increased by 6.8% yoy to ¥11.7 billion.

∎ Operating Revenue

∎ Operating Profit

ACOM

MUCG

7.8%

yoy

(Billions of yen)

アコム MUCG yoy

(Billions of yen)

6.8%

5.9%

39.8

6.7

6.5%

6.8%

-11.6%

4.3%

-5.7%

-4.8%

70.7

11.5

76.3

12.7

80.8

13.7

37.3

6.2

9.8

Operating revenue, shown on the left, increased 6.5% to 39.8 billion yen thanks mainly to receivables' growth.

Operating profit, shown on the right, grew 6.8 % to 11.7 billion yen. Please turn to Page 10.

57.7

* Receivables outstanding = "accounts receivable - operating loans" + "accounts receivable - installment" 10

55.6

55.3

-29.7%

14.3

4.2

7.4

7.1

2.5

2.5

24/9

25/9 26/3(E)

24/9

25/9 26/3(E)

24/9

25/9 26/3(E)

yoy

Overseas Financial Business (EASY BUY)｜ Business Scale

and Performance

• Receivables Outstanding(Local Currencies Basis) at EASY BUY in Thailand decreased by 3.6% yoy to 55.6 billion baht.

• Operating Revenue(Local Currencies Basis) decreased by 4.4% yoy to 7.1 billion baht.

• Operating Profit(Local Currencies Basis) increased by 0.7% yoy to 2.5 billion baht mainly owing to a decrease in provision for bad debts.

∎ Receivables Outstanding

(Billions of Baht) Receivables Outstanding* yoy

0.9%

∎ Operating Revenue

(Billions of Baht)

∎ Operating Profit

(Billions of Baht)

Operating Revenue

-11.5%

Operating Profit

yoy

0.5%

0.7%

-3.6%

-2.3%

-4.4%

-3.2%

Last but not least, let's turn to international operations. Here, I will touch on EASY BUY, our Thai business.

Receivables outstanding, shown on the left, dropped by 3.6% to 55.6 billion Thai baht due to lending regulations by the Thai central bank.

Operating revenue, shown in the center, came down by 4.4% to 7.1 billion baht because of a decrease in receivables.

Operating profit, on the other hand, grew 0.7% to 2.5 billion baht, as shown on the right, thanks mainly to a decrease in provision for bad debt.

Later, Mr. Tanaka will explain factors behind the drop in provision for bad debt.

Please go to Page 11.

Financial Soundness

11

* These values are computed using the sum of total assets and guaranteed receivables.

Dividend

Pay-out Ratio 43.4% (forecast)

Interim Dividend is ¥10 as expected.

¥20 ／ Interim ¥10 Year-end ¥10 (forecast)

Operating Revenue: ¥165.6bn Compared to 2Q estimate＋1.0％ Operating Profit: ¥54.0bn Compared to 2Q estimate＋13.8％

Dividend per Share

Profitability

15.2%

ROE

ROE

Dividend Pay-out Ratio

Achieved the target of 23%

23.4%

Equity Ratio*

Returns to Shareholders

around 23%

around 10%

around 50%

As of September 30, 2025

Shareholders

Target as of March 31, 2028

Shareholders Equity Ratio*

Capital Policy

Basics on Capital Policy

To achieve sustainable enhancement of corporate value, maintain financial soundness,

enhance profitability and firmly maintain stable and continuous dividends to shareholders.

Our basic capital policy, as is mentioned at the top, is to maintain good financial health and expand profitability for sustainable growth of corporate value and pay stable and sustainable dividends.

As shown in the center, we target equity to asset of around 23% with guaranteed receivables included in the total consolidated asset, ROE of about 10% and a dividend payout ratio of around 50% in FY ending March 2028.

Turning to the righthand side of the page, please find where those numbers were at the end of September 2025.

Equity to asset was 23.4%, reaching the target of 23%. ROE, which is a metric for profitability, stood at 15.2%.

As for shareholder return, in our effort to pay stable and sustainable dividends, we have kept a ¥10 per share dividend for H1 and another ¥10 for H2 intact, which works out to a dividend payout ratio of 43.4% for the full year.

Please skip the next page and go to Page 13.

TOPIX

Now, I would like to touch on some of the topics from H1.

94

255

261

192

218

221

234

233

179

215 202

13

106 113 118

120

125 134

75

112

134

186

14/3 15/3 16/3 17/3 18/3 19/3 20/3 21/3 22/3 23/3 24/3 25/3 26/3(E)

48.6

TOPIX｜No. of New Customers

• No. of new customers is on track to reach the target of 364,000, with a progress rate of 51.2%.

• Advertising expenses per customer maintained at ¥45,000, ensuring efficiency.

Second Quarter

Full year

Advertising expenses per customer

61.6

64.9

50.6

51.4

(Thousands of cases / Thousands of yen)

57.3

50.2

242

46.6

46.2

48.1

45.4 44.2 45.1

Period affected by COVID-19

430

384

364

309

First, new customer acquisition.

The gray arrow shows the evolution of new account growth.

As I mentioned earlier when I was on the topic of the personal card loan market, the nonbank market remains on a steady growth path.

Hit by COVID-19, new customer acquisition was weak temporarily in fiscal year ended March 2021 and the following few years. The number of new accounts, however, has been greater than expected since fiscal year ended March 2024 thanks to market growth and pent-up demand.

Please find the full-year target for new customers on the very right. While it is fewer than last fiscal year due to the absence of pent-up demand, we expect new customer acquisition to remain strong.

With 186,000 new accounts as of September, we are on track to achieve the full year target of 364,000.

The solid line illustrates cost per acquisition. It is currently around 45,000 yen, which shows the fact that we have driven new customer traffic with good efficiency.

Please move on to Page 14 for non-performing loans or NPL's.

53.2

14

56.0

56.9

22.8 22.6

22.8

20.4 22.9

23.9

24.6

23.7

24.1

25.7

22.4

22.6

23.2

28.5 26.3 26.9

28.9

30.5 31.3

31.2

34.4

38.3

40.9 41.1 40.3 40.6

14/3 15/3 16/3 17/3 18/3 19/3 20/3 21/3 22/3 23/3 24/3 25/3 25/9

7.08%

TOPIX｜Non-performing Loans

• NPLs stood at ¥67.0 billion.

• The ratio of NPLs decreased as the credit portfolio improved, driven by a decline in the proportion of customers with short-term transactions.

7.06%

Bankrupt or De facto Bankrupt

Doubtful Receivables

Receivables Past Due for Three Months or More Restructured Receivables

Ratio of NPLs

7.13%

Period affected by COVID-19

(Billions of yen)

8.17%

8.25%

7.62%

7.63%

6.90%

6.93%

51.5

7.06%

7.14%

7.16%

6.96%

66.9 67.1 66.8 67.0

58.0

60.0

59.7

64.0

51.3

NPL's, as shown on the very right, stood at 67 billion yen as of September.

The solid line shows the evolution of a NPL ratio. It recently came down to 6.96%. This is due to improved quality of asset portfolio as the proportion of newer borrowers, who are more likely to default, deceased.

Moreover, we have partially switched to an automated voice message for customer contact. This has allowed us to reach a lot more customers with greater efficiency.

Please go to Page 15.

TOPIX｜Challenge to Create New Services for Next Growth

• Expansion of business alliance ⚫ Implementation of new partners by GeNiE, Inc. business creation program

  • Partnerships continued to expand steadily to 20 ✓ Implemented an executive-led program companies as of September 30, 2025 aimed at creating new businesses and

  • In September, we launched an alliance with fundamentally reviewing existing ones

Mitsubishi UFJ NICOS Co., Ltd., a member of MUFG ✓ Generated more than 30 business proposals

Trend in the Number of Partner Companies

20 companies

8 companies Over 30

companies

25/3

25/9

28/3(E)

15

Here, I would like to touch on the new services we are working on to achieve growth for the next phase.

Please turn to the lefthand side of the slide.

Firstly, I would like to talk about adding new business partners for GeNiE.

GeNiE, our consolidated subsidiary which provides embedded finance service, has added new business partners since it launched its service in October of last year. The total number of partners reached 20 as of September of this year. It is on track to achieve the target of 30 or more in the current mid-term plan.

It forged a business alliance with Mitsubishi UFJ NICOS, a core member of MUFG in September.

We are confident that embedded finance, which leverages ACOM's credit screening and collection expertise, is valuable service. We continue to look for new partners.

Please turn to Page 16.

TOPIX｜ACM (Malaysia), ACF (Philippines)

• ACF (Philippines)｜Receivables Outstanding

  • Receivables Outstanding is recovering in local currency

  • Aiming for early profitability during the three-year Medium-term Management Plan

(Billions of peso)

• ACM(Malaysia)｜Expansion of Area to Attract Customers

• Following the expansion of certain customer-attraction areas, applications had increased approximately threefold as of September 30,2025

• Plan to cover the entire Malay Peninsula during the

three-year Medium-term Management Plan

1.43 1.37 1.32

1.30 1.23

1.17

Kuala lumpur

23/3 23/6 23/9 23/12 24/3 24/6

16

1.35

1.19 1.22 1.24 1.26

24/9 24/12 25/3 25/6 25/9

Since I went over the financial results of our Thai business earlier, I will talk about our operations elsewhere outside Japan.

Turing to the lefthand side of the slide for ACF in the Philippines, its receivables are on a recovery trend.

In our effort to turn the business profitable in the final year of the current mid-term plan, we are trying to maintain and improve the quality of its loan book and grow its receivables.

Turning to the righthand side of the slide for ACM, our Malaysian business, while we used to operate only in Kuala Lumpur, we have started to expand our reach to some other areas, as is highlighted in red. As a result, loan applications roughly tripled as of September 2025.

With gradual expansion of operating areas, we plan to cover the entire Malay Peninsula during the 3-year mid-term plan. With this geographical expansion, we can broaden target population for our services from around 2 million people in Kuala Lumpur to about 20 million people on the Malay Peninsula.

With the expansion of operating areas, we will leverage accumulated data to upgrade our credit screening model. We are trying to turn the business profitable in the final year of the current mid-term plan.

Please move on to Page 17.

FY March 2024	FY March 2025	FY March 2026
5.2％	4.9％	4.1％

103.8% 96.7%

22.6%

39.1%

54.8%

21/3 22/3 23/3 24/3 25/3

TOPIX｜Human Resources

Workstyle Reform

• Payment of support allowance to employees returning early (¥70 thousand per month)

• Encouraging male employees to take childcare leave

【Trend in the Rate of Childcare Leave Taken by Male Employees】

Achieved All-Time High Engagement Score with AA Rating in the Employee Attitude Survey

The Highest Score Ever

Rating of Engagement*

62.2

AA

Remuneration

• Increase in starting salary (for university graduates, from

  ¥270 thousand to ¥300 thousand)

• Increase in base salary

【Trend in Base Salary Increase Rate】

A

A

A

A

BBB

BBB

BB

14.9%UP

20/9 21/8 22/2 22/8 23/2 23/11 24/11 25/8

* Survey Results by Link and Motivation, Inc.

17

It is our staff who run all of the businesses I have talked about so far. For sustainable growth of our group, we need to respect abilities, ideas and values of our diverse talent. At the same time, we need to build a rewarding and worker-friendly environment.

Turning to the lefthand side of the slide, as part of workstyle reform, we introduced a program where new mothers and fathers receive monthly benefits of 70,000 yen and financial support for babysitters for a fixed period if they come back within a year after childcare leave.

The solid line shows the evolution of the ratio of male employees who took paternity leave. While it is not 100% due to a time lag between when data was aggregated and when they took the leave, every employee did take the leave.

Turning to the bottom left for remuneration, we raised a starting salary for new university graduates from 270,000 yen to 300,000 yen.

We, on the other hand, raised base salaries for the current staff. Combined with a regular wage increase, the most recent pay hike amounts to 4.1%.

We, in fact, have raised salaries for 3 consecutive years since fiscal year ended March 2024 by 14.9% in total.

Thanks to these initiatives, the engagement score reached a record 62.2 in an employee perception survey as shown on the right, achieving the double A rating for the first time.

We will do our utmost to achieve stable growth of the three core businesses. I would like to conclude my presentation by asking for your continued support and guidance to our group. Thank you very much.

The Second Quarter of FY Ending March 2026 Supplemental Information

I'm going to spend the next 10 minutes or so to go over interest repayment, provision for bad debt and financial expenses for supplementary information.

First, please go to page 30 for claims for interest repayment.

875

1,963

879.0

936.0

988.9

909.9

966.8

822

913

975

1,790

974

24/3

25/3 26/3(E)

24/9

25/9

24/3

25/3 26/3(E)

24/9

25/9

* Credit Card Business : Number of cardholders 19

6.9%

(6.3%)

1,111.9

145.1

Loan and Credit Card Business｜Business Scale

• Receivables Outstanding increased by 6.9% yoy to ¥1,111.9 billion, owing to strong demand from existing customers.

• No. of customer accounts for loans increased by 5.8% yoy to 1,963 thousand.

∎ Receivables Outstanding

Loan

9.5%

(8.4%)

Credit Card

7.2%

(6.5%)

yoy

6.4%

(5.6%)

(Billions of yen)

<() shows Loans >

∎ Number of Customer Accounts*

8.6%

(7.7%)

1,001.3

122.3

1,073.3

137.3

1,142.5

153.6

1,855

Loan

11.2%

Credit Card

6.6%

yoy

5.4%

(Thousands)

8.8%

5.8%

1,908

2,012

1,040.6

130.7

822

1,943

962.9

909.8

981.6

934.0

879.0

(494)

(489)

(497)

(491)

(490)

913

975

875

974

24/3

25/3 26/3(E)

24/9

25/9

24/3

25/3 26/3(E)

24/9

25/9

* Credit Card Business : Number of cardholders 20

6.0%

Loan and Credit Card Business｜Business Scale (ACOM)

• Receivables Outstanding increased by 6.5% yoy to ¥1,108 billion, owing to strong demand from existing customers.

• No. of customer accounts for loans increased by 4.8% yoy to 1,943 thousand.

∎ Receivables Outstanding

Loan

9.5%

(8.4%)

Credit Card

7.0%

(6.3%)

yoy

5.9%

(5.1%)

(Billions of yen)

<() shows Loans>

∎ Number of Customer Accounts* (Thousands)

6.5%

(5.8%)

Loan

11.2%

Credit Card

yoy

<( ) shows average balance per account (Thousands of yen)>

8.6%

(7.7%)

1,855

3.9%

8.8%

4.8%

1,001.3

122.3

1,071.4

137.3

1,135.2

153.6

1,040.6

130.7

1,108.0

145.1

1,790

1,897

1,971

24/3

19.5

364,000

17.0

17.0

202,931

186,461

8.5

8.4

384,219

25/3 26/3(E)

24/9

25/9

24/3

25/3 26/3(E)

24/9

25/9

21

-5.3%

∎ Number of New Customers (Unsecured)

∎ Advertising Expenses (ACOM)

No. of New Customers

39.0%

yoy

Advertising Expenses

yoy

(Billions of yen)

-10.7%

Loan and Credit Card Business｜No. of New Customers (ACOM)

• No. of New Customers decreased by 8.1% yoy to 186,461.

• Advertising Expenses decreased by 1.7% yoy to ¥8.4 billion.

10.0%

-0.1%

-1.7%

430,377

-5.6%

-8.1%

-12.9%

-15.9%

16.8

13.14%

16.3

33.2

32.5

29.7

13.29%

13.14%

13.18%

22

24/3

25/3

24/9

25/9

24/3

25/3 26/3(E)

24/9

25/9

*1 Average yield of credit card is calculated by receivables and fees of revolving.

*2 Amount and ratio of bad debt expenses exclude waiver of repayments accompanying requests for interest repayment.

*3 The ratios of bad debt expenses for 24/9 and 25/9 are recalculated into annual basis.

3.77%

Loan and Credit Card Business｜Yield・Bad Debt Expenses (ACOM)

• Average Loan Yield in L.C. Business increased by 13 basis points yoy to 14.94%.

• Ratio of Bad Debt Expenses decreased by 7 basis points yoy to 3.70%.

∎ Average Loan Yield*1

∎ Amount and Ratio of Bad Debt Expenses*2

Loan Credit Card Loan and Credit Card Loan Credit Card Ratio of Bad (Billions of yen)

Debt Expenses*3

15.17% 3.68%

14.97%

15.07%

15.03%

3.54%

3.58%

20.5

3.6

3.70%

14.77%

14.85%

14.81%

14.94%

35.4

5.6

39.4

6.8

40.7

7.5

19.6

3.3

1,967

296

23

2,113

331

1,168.8

1,249.1

1,131.4

1,212.7

1,722

1,857

1,670

1,782

24/3

25/3 26/3(E)

24/9

25/9

24/3

25/3 26/3(E)

24/9

25/9

MUCG

7.3%

Guarantee Business｜Business Scale

• Guaranteed Receivables increased by 7.3% yoy to ¥1,416.5 billion, owing to strong demand from new and existing customers.

• No. of customer accounts increased by 7.4% yoy to 2,113 thousand.

∎ Guaranteed Receivables ∎ Number of Customer Accounts

ACOM

5.4%

MUCG yoy

(Billions of yen)

6.7%

7.0%

6.3%

7.3%

ACOM

4.6%

353

yoy

8.5%

(Thousands)

6.5% 7.4%

2,210

1,278.2

179.7

1,364.5

195.6

1,459.4

210.3

1,320.2 1,416.5

188.7 203.7

1,898

272

2,037

314

1,625

1,098.4

1,857

24

1,625

1,722

1,670

1,782

550.1

609.7

579.2

645.5

548.3

559.1

552.1

567.2

24/3

25/3 26/3(E)

24/9

25/9

(675)

24/3

(678) (672) (677)

25/3 26/3(E) 24/9

(680)

25/9

5.9%

Guarantee Business｜Business Scale (ACOM)

• Guaranteed Receivables for ACOM increased by 7.2% yoy to ¥1,212.7 billion.

• No. of customer accounts increased by 6.7% yoy to 1,782 thousand.

∎ Guaranteed Receivables

(Billions of yen)

∎ Number of Customer Accounts

(Thousands)

MUFG Bank Regional Banks, etc. yoy

<( ) shows average balance per account (Thousands of yen)>

No. of Customer Accounts yoy

5.2%

6.4%

6.9%

1,212.7

7.2%

4.5%

6.0%

7.8%

5.4%

6.7%

1,098.4

1,168.8

1,249.1

1,131.4

2.0%	1.2%	0.8%
58.3	59.0	59.1

Guarantee Business ｜Right to Reimbursement・Bad Debt Expenses (ACOM)

• Right to reimbursement increased by 2.5% yoy to ¥60.5 billion.

• Ratio of Bad Debt Expenses decreased by 4 basis points yoy to 2.46%.

∎ Right to Reimbursement *1

Right to Reimbursement yoy

(Billions of yen)

∎ Amount and Ratio of Bad Debt Expenses

(Billions of yen)

Bad Debt Expenses

Ratio of Bad Debt Expenses *2

2.5% 2.50%

2.31%

2.44%

2.46%

60.5

26.7

29.9

14.9

15.7

24/3

25/3

24/9

25/9

24/3

25/3

24/9

25/9

*1 Right to reimbursement is loans in which guarantee obligations have been performed by ACOM, but not yet written-off.

*2 The ratios of bad debt expenses for 24/9 and 25/9 are recalculated into annual basis

25

26

O u t l i n e

B u s i n e s s ︓ Unsecured Loan

Malaysia

ACOM (M) SDN. BHD.

Equity stake ︓ 100.00%

Incorporated ︓ July 2021

O u t l i n e

B u s i n e s s ︓ Unsecured Loan

Republic of the Philippines

ACOM CONSUMER FINANCE CORPORATION

Equity stake ︓ 80.00%

Incorporated ︓ July 2017

O u t l i n e

B u s i n e s s ︓ Unsecured Loan, Installment Loan

Kingdom of Thailand

EASY BUY Public Company Limited

Equity stake ︓ 71.00%

Incorporated ︓ September 1996

Overseas Financial Business｜Global Business Platform

240.0		263.0	256.9	251.6		247.0
24/3		25/3	26/3(E)	24/9		25/9

Overseas Financial Business｜Receivables Outstanding*1

• Receivables Outstanding (Yen Basis) decreased by 1.4% yoy to ¥251.4 billion due to a decrease in EASY BUY.

• Receivables Outstanding (Local Currencies Basis) at EASY BUY in Thailand decreased by 3.6% yoy to 55.6 billion baht.

∎ Overseas Financial Business (Yen Basis)*2

∎ EASY BUY (Local Currencies Basis)

EASY BUY ACF yoy (Billions of yen) Receivables Outstanding yoy (Billions of Baht)

10.8% 9.7%

-1.6%

8.0%

-1.4%

2.2%

-2.5%

-2.3%

0.9%

-3.6%

243.2

3.1

266.7

3.4

262.4

4.0

255.0

3.3

251.4

3.4

58.1

56.6

55.3

57.7

55.6

Exchange Fluctuation

+¥29.1bn

Exchange Fluctuation

+¥4.2bn

24/3

25/3 26/3(E)

24/9

25/9

*1 Receivables outstanding = "accounts receivable - operating loans" + "accounts receivable - installment"

*2 Exchange rates : Baht ¥4.36(24/9)、¥4.44(25/9) 、 Exchange fluctuation : ＋¥0.08

27

60.1

28

63.5

61.9

31.2

31.4

7.4

7.1

24/3

Exchange Fluctuation

25/3

26/3(E)

24/9 25/9

Exchange Fluctuation

＋¥3.9bn

＋¥1.5bn

24/3

25/3 26/3(E)

24/9

25/9

*1 Profit by segments

*2 Exchange rates : Baht ¥4.21(24/9)、 ¥4.43(25/9)、 Exchange fluctuation : ＋¥0.22

1.0%

Overseas Financial Business｜Operating Revenue

• Operating Revenue (Yen Basis) increased by 1.0% yoy to ¥32.5 billion owing to the impact of the depreciation of yen.

• Operating Revenue (Local Currencies Basis) at EASY BUY decreased by 4.4% yoy to 7.1 billion baht.

∎ Overseas Financial Business (Yen Basis)*1*2 ∎ EASY BUY (Local Currencies Basis)

EASY BUY ACF yoy (Billions of yen)

Operating Revenue

1.4%

-0.7%

yoy

(Billions of Baht)

9.5%

5.7%

-2.0%

64.1

1.9

7.3%

14.3

0.5%

-3.2%

61.8

1.7

65.4

1.8

-4.4%

32.2

0.9

32.5

0.9

14.8

14.7

2.5

23.6

10.2

10.9

4.2

20.4

10.7

11.3

2.5

5.8

-0.7 24/3

*Profit by segment

-0.4

25/3

-0.2

24/9

-0.2

25/9

24/3

25/3 26/3(E)

24/9

25/9

29

(Billions of Baht)

Overseas Financial Business｜Operating Profit

• Operating Profit (Yen Basis) increased by 6.9% yoy to ¥10.9 billion.

• Operating Profit (Local Currencies Basis) at EASY BUY increased by 0.7% yoy to 2.5 billion baht.

∎ Overseas Financial Business (Yen Basis)*

∎ EASY BUY (Local Currencies Basis)

EASY BUY

13.7%

ACF

yoy

(Billions of yen)

Operating Profit

4.4%

-18.9%

yoy

4.7

-13.5%

6.9%

-11.5%

0.7%

22.3

-25.4%

-29.7%

19.3

FY March 2024 14,000cases（yoy -23.9%） No. of Requests for Interest Repaym 4,100 3,400 3,400 3,100				FY March 2025 9,600cases（yoy -31.4%） ent 2,900 2,300 2,200 2,200				FY March 2026 4,100cases（yoy -21.2%） (cases) 2,100 2,000
1Q	2Q	3Q	4Q	1Q	2Q	3Q	4Q	1Q	2Q	3Q	4Q

No. of Requests for Interest Repayment*

• The number of requests for 2Q decreased by 21.2% yoy to 4,100.

• The number of requests for FY March 2026 is expected to decrease around 20% yoy.

* No. of requests which interest repayment occurs as a result of ACOM's recalculation based on the interest ceiling as specified in Interest Rate Restriction Act from claims which lawyers or judicial scriveners

accept debt consolidation (including reaccepted requests).

30

Turning to the righthand side of the slide, the number of claims for interest repayment in H1 decreased by 21.2% YoY to 4,100.

As the second bullet point at the top indicates, this is in line with our original assumption of a 20% decline for the full year.

Please turn to page 31 for loss on interest repayment.