Komori
Results3105Nisshinbo Holdings Inc.Electrical and Precision Instruments

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

Cumulative third-quarter sales increased 7.4% year on year and operating profit rose 84.3%, resulting in a significant improvement in performance. The full-year forecast was revised to slightly lower sales than previously forecast, while operating profit, ordinary profit and net income attributable to owners of the parent are now expected to exceed the previous forecasts.

Worth reading
53Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
84.3
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales391,369¥ millionYear on year +7.4%Progress 76.7%
Operating profit34,765¥ millionYear on year +84.3%Progress 124.2%
Ordinary income36,139¥ millionYear on year +69.6%Progress 129.1%
Net income attributable to owners of the parent27,493¥ millionYear on year +98.9%Progress 105.7%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥176.00
Financial position at period-end
Total assets642,632¥ million
of which net assets 339,792 ¥ millionEquity ratio 48.2%vs. prior year-end +5.2pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Segment revenueWireless and communications ¥201,799 million (YoY +13.1%), Microdevices ¥51,398 million (YoY +14.2%), Brakes ¥44,700 million (YoY +4.8%), Precision instruments ¥41,212 million (YoY +1.5%), Chemicals ¥7,602 million (YoY +5.4%), Textiles ¥23,020 million (YoY -5.3%), Real Estate ¥9,992 million (YoY -41.2%)
Segment profitWireless and communications ¥24,782 million (YoY +112.8%), Microdevices ¥535 million, Brakes ¥2,693 million (YoY -0.5%), Precision instruments ¥2,714 million (YoY +40.2%), Chemicals ¥718 million, Textiles ¥-1,238 million, Real Estate ¥8,166 million (YoY -33.3%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥510,000 million (YoY +1.5%)
Operating profit¥28,000 million (YoY +6.1%)
Ordinary income¥28,000 million (YoY -4.5%)
Net income¥26,000 million (YoY +86.8%)
Revision to Earnings ForecastNot disclosed → Net Sales ¥510,000 million (YoY +1.5%) / Operating profit ¥28,000 million (YoY +6.1%) / Ordinary income ¥28,000 million (YoY -4.5%) / Net income ¥26,000 million (YoY +86.8%)
Annual Dividend Forecast¥36 → ¥36(0.0%)
Factors Behind Changes in Business Performance

Increased orders and cost savings from structural reforms in the Wireless and Communications business, recovery in analog semiconductor market conditions, increased sales volume and structural reforms in the Microdevices business, and a reduction in the scale of the condominium development business in the Real Estate business.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss¥2,509 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,634 million, Gain on sales of investment securities ¥8,357 million, Gain on liquidation of affiliate ¥156 million, Gain on transfer of business ¥124 million / Extraordinary loss Loss on sale of non-current assets ¥384 million, Impairment Losses ¥2,509 million, Loss on disposal of fixed assets ¥224 million, Impairment Loss on Investment Securities ¥20 million, Loss on business restructuring ¥29 million, Subsidiary business restructuring costs ¥4,724 million
Depreciation and amortization¥19,005 million
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End169,360,439
Treasury Shares at Period-End13,131,903
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥391,369 million (YoY +7.4%)
Operating profit¥34,765 million (YoY +84.3%)
Ordinary income¥36,139 million (YoY +69.6%)
Profit attributable to owners of the parent¥27,493 million (YoY +98.9%)
Net income per share¥176.00
Equity ratioEnd of the current fiscal period 48.2 / End of previous period 43
Total assets¥642,632 million
Net assets¥339,792 million
Full-year earnings forecastNet Sales ¥510,000 million (YoY +1.5%) / Operating profit ¥28,000 million (YoY +6.1%) / Ordinary income ¥28,000 million (YoY -4.5%) / Net income ¥26,000 million (YoY +86.8%)
Revision to Earnings ForecastNot disclosed → Net Sales ¥510,000 million (YoY +1.5%) / Operating profit ¥28,000 million (YoY +6.1%) / Ordinary income ¥28,000 million (YoY -4.5%) / Net income ¥26,000 million (YoY +86.8%)
Annual Dividend Forecast¥36 → ¥36(0.0%)
Segment revenueWireless and communications ¥201,799 million (YoY +13.1%), Microdevices ¥51,398 million (YoY +14.2%), Brakes ¥44,700 million (YoY +4.8%), Precision instruments ¥41,212 million (YoY +1.5%), Chemicals ¥7,602 million (YoY +5.4%), Textiles ¥23,020 million (YoY -5.3%), Real Estate ¥9,992 million (YoY -41.2%)
Segment profitWireless and communications ¥24,782 million (YoY +112.8%), Microdevices ¥535 million, Brakes ¥2,693 million (YoY -0.5%), Precision instruments ¥2,714 million (YoY +40.2%), Chemicals ¥718 million, Textiles ¥-1,238 million, Real Estate ¥8,166 million (YoY -33.3%)
Depreciation and amortization¥19,005 million
Impairment loss¥2,509 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,634 million, Gain on sales of investment securities ¥8,357 million, Gain on liquidation of affiliate ¥156 million, Gain on transfer of business ¥124 million / Extraordinary loss Loss on sale of non-current assets ¥384 million, Impairment Losses ¥2,509 million, Loss on disposal of fixed assets ¥224 million, Impairment Loss on Investment Securities ¥20 million, Loss on business restructuring ¥29 million, Subsidiary business restructuring costs ¥4,724 million
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNone
Issued Shares at Period-End169,360,439
Treasury Shares at Period-End13,131,903
Factors Behind Changes in Business PerformanceIncreased orders and cost savings from structural reforms in the Wireless and Communications business, recovery in analog semiconductor market conditions, increased sales volume and structural reforms in the Microdevices business, and a reduction in the scale of the condominium development business in the Real Estate business.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The Wireless and Communications business posted higher sales and profit, reflecting increased orders and cost savings from structural reforms, while the Microdevices business returned to profitability due to a recovery in analog semiconductor market conditions and structural reforms. The Real Estate business posted lower sales and profit as the scale of its condominium development business contracted. In the full-year forecast, sales are expected to fall below the previous forecast following the transfer of the Molded Products business, while profit is expected to exceed the previous forecast due to higher sales in the Wireless and Communications business, the effects of structural reforms, the return to profitability of the Microdevices business and an extraordinary gain from the transfer of the Molded Products business.

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Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | Nisshinbo Holdings Inc. (3105) timely disclosure | Komori