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Revision of earnings forecasts3440NISSO GROUP Co.,Ltd.Construction and Materials

Notice Regarding the Difference Between the Forecast and Actual Results for the Second Quarter of the Fiscal Year Ending August 2026

For the six months ended February 2026, net sales were 7.1% below forecast, while operating income and ordinary income exceeded forecast. Interim net income attributable to owners of the parent was below forecast. The full-year forecast is currently under review to assess the impact of the acquisition of a subsidiary.

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Mixed performance
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Scale
35.1
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How definitive the wording is.

Revised forecast

Fiscal year ending August 2026 · Second quarter (cumulative)Previous forecast published 15 October 2025
Net Sales11,400→10,592million
-7.1%
Operating profit450→570million
+26.7%
Ordinary income440→594million
+35.1%
Profit attributable to owners of the parent260→247million
-4.6%
Net income per share40.49→38.62yen and sen
-4.6%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

Higher income resulting from an increase in data center-related projects in the metal processing business, and higher income resulting from adjustments arising from design changes and additional construction work in the construction business. The full-year earnings forecast is currently under review to assess the impact of the acquisition of the shares of B SLASH HOLDINGS Co., Ltd., making it a subsidiary.

Previous-period resultsNet Sales ¥12,189 million / Operating profit ¥862 million / Ordinary income ¥880 million / Interim net income attributable to owners of the parent ¥766 million / Interim net income per share ¥117.72
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥11,400 million → ¥10,592 million(-7.1%)
Operating profit¥450 million → ¥570 million(+26.7%)
Ordinary income¥440 million → ¥594 million(+35.1%)
Profit attributable to owners of the parent¥260 million → ¥247 million(-4.6%)
Net income per share40.49 yen and sen → 38.62 yen and sen
Fiscal Period CoveredFiscal year ending August 2026
Period CoveredSecond quarter (cumulative)
Publication date of previous forecast15 October 2025
Previous-period resultsNet Sales ¥12,189 million / Operating profit ¥862 million / Ordinary income ¥880 million / Interim net income attributable to owners of the parent ¥766 million / Interim net income per share ¥117.72
Reason for the revisionHigher income resulting from an increase in data center-related projects in the metal processing business, and higher income resulting from adjustments arising from design changes and additional construction work in the construction business. The full-year earnings forecast is currently under review to assess the impact of the acquisition of the shares of B SLASH HOLDINGS Co., Ltd., making it a subsidiary.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Details and amount of extraordinary lossDividend forecast revision

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.

Ordinary income exceeded forecast due to an increase in data center-related projects handled by 株式会社ワタナベテクノス in the metal processing business, and adjustments arising from design changes and additional construction work in the construction business. The full-year earnings forecast is currently under review to assess the impact of the acquisition of the shares of B SLASH HOLDINGS Co., Ltd., making it a subsidiary.

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Notice Regarding the Difference Between the Forecast and Actual Results for the Second Quarter of the Fiscal Year Ending August 2026 | NISSO GROUP Co.,Ltd. (3440) timely disclosure | Komori