Komori
Earnings3440NISSO GROUP Co.,Ltd.Construction and Materials

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

For the interim period of the fiscal year ending August 2026, net sales decreased 13.1% year on year and operating profit decreased 33.9%, while net income also declined significantly. Full-year earnings forecasts and dividend forecasts remain unchanged.

Worth reading
60In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-33.9
% (year-on-year change in operating profit for the interim period)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026ConsolidatedJapanese GAAP
Net Sales10,592¥ millionYear on year -13.1%Progress 44.9%
Operating profit570¥ millionYear on year -33.9%Progress 63.3%
Ordinary income594¥ millionYear on year -32.5%Progress 66.7%
Net income attributable to owners of the parent247¥ millionYear on year -67.6%Progress 47.5%

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¥38.62
Financial position at period-end
Total assets28,326¥ million
of which net assets 12,666 ¥ millionEquity ratio 44.7%vs. prior year-end -2.2pt

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.

Cash inflows and outflows
Operating+1,355
Investment-1,188
Financials+1,159
Net change+1,326

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥8,386 million
Segment revenueMetal Processing Business ¥3,843 million (YoY -9.1%), Chemical Products Business ¥2,424 million (YoY +116.1%), Construction ¥1,669 million (YoY -57.8%), Tile Business ¥2,309 million (YoY -9.3%), Other ¥334 million (YoY +0.3%)
Segment profitMetal Processing Business ¥245 million (YoY -66.8%), Chemical Products Business ¥160 million (YoY +22.7%), Construction ¥147 million (YoY -47.0%), Tile Business ¥23 million (YoY -67.6%), Other ¥-121 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥23,600 million (YoY +2.4%)
Operating profit¥900 million (YoY -35.0%)
Ordinary income¥890 million (YoY -36.5%)
Net income¥520 million (YoY -43.3%)
Annual Dividend Forecast¥40 → ¥42(+5.0%)
Factors Behind Changes in Business Performance

The Metal Processing business performed well on data center-related projects. The Chemical Products business benefited from the results of 大鳳株式会社 and 株式会社泉製作所, which became subsidiaries in the previous consolidated fiscal year, from the beginning of the period. The Construction business, however, was affected by a reaction to the previous fiscal year, when large-scale projects were concentrated and construction progressed substantially, while the Tile business was affected by declining housing demand nationwide.

Disclosure regarding the going concern assumption

Not applicable.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew 35 companies (including 東北クリーンエネルギー02合同会社 and 34 others) / Excluded 0 companies
Material subsequent eventsAt a meeting of the Board of Directors held on 14 April 2026, the Company resolved to acquire all shares of 株式会社B SLASH HOLDINGS and make it a subsidiary. The Company's wholly owned subsidiaries 株式会社ベルフラッツ, 株式会社ビーズネクサス and 株式会社ビーズコンセプション are expected to become second-tier subsidiaries. The scheduled acquisition date is 7 May 2026.
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million
Depreciation and amortization¥354 million
Orders received and order backlogOrders received ¥10,007 million (YoY +214.2%) / Order backlog ¥5,015 million (YoY +107.3%)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for individual and institutional investors)
Issued Shares at Period-End6,832,500 shares
Treasury Shares at Period-End411,736 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–28 February 2026
Net Sales¥10,592 million (YoY -13.1%)
Operating profit¥570 million (YoY -33.9%)
Ordinary income¥594 million (YoY -32.5%)
Profit attributable to owners of the parent¥247 million (YoY -67.6%)
Net income per share¥38.62
Equity ratioEnd of the current fiscal period 44.7% / End of previous period 46.9%
Total assets¥28,326 million
Net assets¥12,666 million
Cash flows from operating activities¥1,355 million
Cash flows from investing activities¥-1,188 million
Cash flows from financing activities¥1,159 million
Cash and cash equivalents at end of period¥8,386 million
Full-year earnings forecastNet Sales ¥23,600 million (YoY +2.4%) / Operating profit ¥900 million (YoY -35.0%) / Ordinary income ¥890 million (YoY -36.5%) / Net income ¥520 million (YoY -43.3%)
Annual Dividend Forecast¥40 → ¥42(+5.0%)
Segment revenueMetal Processing Business ¥3,843 million (YoY -9.1%), Chemical Products Business ¥2,424 million (YoY +116.1%), Construction ¥1,669 million (YoY -57.8%), Tile Business ¥2,309 million (YoY -9.3%), Other ¥334 million (YoY +0.3%)
Segment profitMetal Processing Business ¥245 million (YoY -66.8%), Chemical Products Business ¥160 million (YoY +22.7%), Construction ¥147 million (YoY -47.0%), Tile Business ¥23 million (YoY -67.6%), Other ¥-121 million
Orders received and order backlogOrders received ¥10,007 million (YoY +214.2%) / Order backlog ¥5,015 million (YoY +107.3%)
Depreciation and amortization¥354 million
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 35 companies (including 東北クリーンエネルギー02合同会社 and 34 others) / Excluded 0 companies
Material subsequent eventsAt a meeting of the Board of Directors held on 14 April 2026, the Company resolved to acquire all shares of 株式会社B SLASH HOLDINGS and make it a subsidiary. The Company's wholly owned subsidiaries 株式会社ベルフラッツ, 株式会社ビーズネクサス and 株式会社ビーズコンセプション are expected to become second-tier subsidiaries. The scheduled acquisition date is 7 May 2026.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for individual and institutional investors)
Issued Shares at Period-End6,832,500 shares
Treasury Shares at Period-End411,736 shares
Factors Behind Changes in Business PerformanceThe Metal Processing business performed well on data center-related projects. The Chemical Products business benefited from the results of 大鳳株式会社 and 株式会社泉製作所, which became subsidiaries in the previous consolidated fiscal year, from the beginning of the period. The Construction business, however, was affected by a reaction to the previous fiscal year, when large-scale projects were concentrated and construction progressed substantially, while the Tile business was affected by declining housing demand nationwide.
Items this document does not state (5)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional sales

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 Metal Processing business performed well on data center-related projects, while the Chemical Products business benefited from the results of 大鳳株式会社 and 株式会社泉製作所, which became subsidiaries in the previous consolidated fiscal year, from the beginning of the period. In the Construction business, however, there was a reaction to the previous fiscal year, when large-scale projects were concentrated and construction progressed substantially.

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Summary of Financial Results for the Second Quarter of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated) | NISSO GROUP Co.,Ltd. (3440) timely disclosure | Komori