Komori
Financial results presentation3440NISSO GROUP Co.,Ltd.Construction and Materials

Presentation Materials for the Second Quarter Financial Results Briefing for the Fiscal Year Ending August 2026

For the cumulative second quarter of the fiscal year ending August 2026, revenue, operating income, ordinary income and net income all fell below the year-earlier period, resulting in lower revenue and earnings. Overall performance was particularly weighed down by the reactionary decline in the construction business and fewer projects in the metal processing business.

Worth reading
47Recurring
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
-1596
¥ million (year-on-year change in net sales)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial results presentationSecond quarter of the fiscal year ending August 202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥10,592 million-13.1%
Operating profit¥570 million-33.9%
Ordinary income¥594 million-32.5%
Net income¥247 million-67.6%
Operating profit margin5.4 %
Full-year earnings forecast
Net Sales
¥23,600 million
Operating profit
¥900 million
Ordinary income
¥890 million
Net income
¥520 million
EBITDA
¥1,941 million
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Change in revenue from the metal processing business¥-385 million
  • Change in revenue from the chemical products business¥1,302 million
  • Change in revenue from the construction business¥-2,289 million
  • Change in revenue from the tile business¥-235 million
  • Change in profit from the metal processing business¥-495 million
  • Change in profit from the chemical products business¥29 million
  • Change in profit from the construction business¥-130 million
  • Change in profit from the tile business¥-49 million
  • Change in profit from adjustments¥412 million
New initiatives
  • Full-scale entry into the Tokyo metropolitan condominium developer business (ベルフラッツ)
  • Creating synergies by incorporating the Group's building materials into condominium brands
  • Expansion into the development of renewable energy power generation facilities
  • Strengthening the cross-group support structure led by the Seven Samurai
  • Subcommittee activities by customer and product field
Key KPIsA metric the company considers important as a management benchmark.
  • EBITDA¥1,067 million
    Year-on-year (%)-12.9
  • EBITDA margin10.1 %
    Year-on-year change (points)0
  • Order backlog¥5,015 million
    Year-on-year (%)7.3
Segment results
  • Metal Processing Business
    Net Sales¥3,843 million
    Year-on-Year Change in Revenue (%)-9.1
    Profit¥245 million
    Profit year-on-year change_pct-66.8
  • Chemical Products Business
    Net Sales¥2,424 million
    Year-on-Year Change in Revenue (%)116.1
    Profit¥160 million
    Profit year-on-year change_pct22.7
  • Construction
    Net Sales¥1,669 million
    Year-on-Year Change in Revenue (%)-57.8
    Profit¥147 million
    Profit year-on-year change_pct-47
  • Tile Business
    Net Sales¥2,309 million
    Year-on-Year Change in Revenue (%)-9.3
    Profit¥23 million
    Profit year-on-year change_pct-67.6
  • Other
    Net Sales¥334 million
    Year-on-Year Change in Revenue (%)0.3
    Profit¥-121 million
    Profit year-on-year change_pct91.5
Medium-term management plan targets
Target fiscal yearFiscal year ending August 2027
Net Sales
¥30,000 million
EBITDA
¥2,700 million
M&A investment envelope
¥50 100 million
Initial investment allocation
¥10 100 million
Financial targets
ROE
Target value8 %
PBR
Target value1 times
Orders received and order backlog
Order backlog
¥5,015 million
Number of employees
Number of Employees695 people
Record dateEnd of February 2026
Annual Dividend
Annual Dividend
¥42
Acquisition of treasury shares
The company plans to conduct share repurchases when market conditions are deemed appropriate, but the repurchase limit, number of shares and period are Not disclosed
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredSecond quarter of the fiscal year ending August 2026
Net Sales¥10,592 million (YoY -13.1%)
Operating profit¥570 million (YoY -33.9%)
Ordinary income¥594 million (YoY -32.5%)
Net income¥247 million (YoY -67.6%)
Operating profit margin5.4 %
Full-year earnings forecastNet Sales ¥23,600 million / Operating profit ¥900 million / Ordinary income ¥890 million / Net income ¥520 million / EBITDA ¥1,941 million
Segment resultsSegment Metal Processing Business / Net Sales ¥3,843 million / Year-on-Year Change in Revenue (%) -9.1 / Profit ¥245 million / Profit year-on-year change_pct -66.8, Segment Chemical Products Business / Net Sales ¥2,424 million / Year-on-Year Change in Revenue (%) 116.1 / Profit ¥160 million / Profit year-on-year change_pct 22.7, Segment Construction / Net Sales ¥1,669 million / Year-on-Year Change in Revenue (%) -57.8 / Profit ¥147 million / Profit year-on-year change_pct -47, Segment Tile Business / Net Sales ¥2,309 million / Year-on-Year Change in Revenue (%) -9.3 / Profit ¥23 million / Profit year-on-year change_pct -67.6, Segment Other / Net Sales ¥334 million / Year-on-Year Change in Revenue (%) 0.3 / Profit ¥-121 million / Profit year-on-year change_pct 91.5
Breakdown of Factors Affecting the ChangeFactors Change in revenue from the metal processing business / Amount ¥-385 million, Factors Change in revenue from the chemical products business / Amount ¥1,302 million, Factors Change in revenue from the construction business / Amount ¥-2,289 million, Factors Change in revenue from the tile business / Amount ¥-235 million, Factors Change in profit from the metal processing business / Amount ¥-495 million, Factors Change in profit from the chemical products business / Amount ¥29 million, Factors Change in profit from the construction business / Amount ¥-130 million, Factors Change in profit from the tile business / Amount ¥-49 million, Factors Change in profit from adjustments / Amount ¥412 million
Key KPIsIndicator name EBITDA / Value ¥1,067 million / Year-on-year (%) ¥-12.9 million, Indicator name EBITDA margin / Value 10.1 % / Year-on-year change (points) 0 %, Indicator name Order backlog / Value ¥5,015 million / Year-on-year (%) ¥7.3 million
Number of employeesNumber of Employees 695 people / Record date End of February 2026
Medium-term management plan targetsTarget fiscal year Fiscal year ending August 2027 / Net Sales ¥30,000 million / EBITDA ¥2,700 million / M&A investment envelope ¥50 100 million / Initial investment allocation ¥10 100 million
Financial targetsROE Target value 8 % / PBR Target value 1 times
Annual DividendAnnual Dividend ¥42 / Interim Not disclosed / End of period Not disclosed
Acquisition of treasury sharesThe company plans to conduct share repurchases when market conditions are deemed appropriate, but the repurchase limit, number of shares and period are Not disclosed
Orders received and order backlogOrder backlog ¥5,015 million
New initiativesFull-scale entry into the Tokyo metropolitan condominium developer business (ベルフラッツ), Creating synergies by incorporating the Group's building materials into condominium brands, Expansion into the development of renewable energy power generation facilities, Strengthening the cross-group support structure led by the Seven Samurai, Subcommittee activities by customer and product field
Items this document does not state (13)
Gross Profit MarginSelling, general and administrative expensesResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookPayout ratioCapital expendituresMarket Size / ShareKey points of the Q&A

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.

In the metal processing business, there were fewer projects involving solar panel array support structures and metal sandwich panels. In the construction business, performance reflected the reaction to the prior year, when large-scale construction projects were concentrated and progressed. Meanwhile, the chemical products business benefited from the performance of the 2 companies acquired through M&A in the previous fiscal year.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Presentation Materials for the Second Quarter Financial Results Briefing for the Fiscal Year Ending August 2026 | NISSO GROUP Co.,Ltd. (3440) timely disclosure | Komori