Elmet Group changes fiscal year end to 4-4-5 calendar; first new FY ends Jan 1, 2027

Elmet Group Co.

Board approved fiscal year change on May 19, 2026; new 4-4-5 calendar ends on Friday closest to Dec 31.
First fiscal year under new calendar: Jan 1, 2026 to Jan 1, 2027.
Fiscal quarters ending Apr 3, Jul 3, Oct 2, 2026 may have different day counts vs prior-year periods.
Change does not affect previously issued financial statements or tax reporting.
Implementation aims to align accounting operations with quarterly public reporting and improve comparability.

item 5.03

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