Full-Year Results Briefing Materials for the Fiscal Year Ending August 2026 | NISSO GROUP Co.,Ltd. (3440) timely disclosure

Worth reading

58In focus

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

-55.1

Year-on-year change in operating income (%)

Wording

Conditional

How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFull year ended August 202610 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥21,512 million-6.6%

Operating profit¥620 million-55.1%

Ordinary income¥605 million-56.8%

Net income¥517 million-43.6%

Operating profit margin2.9 %

Full-year earnings forecast

Net Sales

¥27,000 million

Operating profit

¥900 million

Ordinary income

¥730 million

Net income

¥260 million

EBITDA

¥2,020 million

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

M&A fees

¥239 million

Metal processing business profit decrease

¥-399 million

Chemical products business profit increase

¥81 million

Construction business profit decrease

¥-715 million

Lifestyle business profit decrease

¥-149 million

New initiatives

Capital and business alliance with JOA and VILLAX
Formation of the Nisso Refrei investment fund and investment in it
Continuation of M&A investment and upfront investment
Cross-group working groups and development of a generative AI platform

Key KPIsA metric the company considers important as a management benchmark.

EBITDA¥1,648 million
Year on year against the same period last year-23.1%
EBITDA margin7.7 %
Year-on-year change (points)-1.6
Order backlog¥5,146 million
Year on year against the same period last year-7.9%
ROE4 %
PBR0.4～0.6
PER14.5 times

Segment results

Metal Processing Business

Net Sales

¥7,697 million

Year-on-year change in revenue-3.8

Segment profit

¥698 million

Year-on-year change in profit-36.4

Chemical Products Business

Net Sales

¥4,869 million

Year-on-year change in revenue78

Segment profit

¥284 million

Year-on-year change in profit40.1

Construction

Net Sales

¥2,554 million

Year-on-year change in revenue-62.4

Segment profit

¥38 million

Year-on-year change in profit-94.9

Lifestyle Business

Net Sales

¥6,368 million

Year-on-year change in revenue16

Segment profit

¥-299 million

Year-on-year change in profitPrior year: -¥150 million

Medium-term management plan targets

Revised target for the fiscal year ending August 2027

Net Sales¥27,000 million

EBITDA¥2,000 million

EBITDA unit¥ million

M&A investment envelope

¥5,000 million

Initial investment allocation

¥1,000 million

Financial targets

ROE target8 %

Estimated cost of capital8～9%

Market Size / Share

Rate of companies without successors50.1 %

SourceTeikoku Databank survey

Orders received and order backlog

Order backlog

¥5,146 million

Year on year against the same period last year-7.9%

Number of stores and locations

Number of manufacturing sites: 14 (at period-end). Number of sites opened or closed during the period: not disclosed

Number of employees

Number of Employees741 people

End of periodFiscal year-end August 2026

Contents of this document
Item	Details
Document type	Presentation materials for financial results
Fiscal Period Covered	Full year ended August 2026
Net Sales	¥21,512 million (YoY -6.6%)
Operating profit	¥620 million (YoY -55.1%)
Ordinary income	¥605 million (YoY -56.8%)
Net income	¥517 million (YoY -43.6%)
Operating profit margin	2.9 %
Full-year earnings forecast	Net Sales ¥27,000 million / Operating profit ¥900 million / Ordinary income ¥730 million / Net income ¥260 million / EBITDA ¥2,020 million
Segment results	Metal Processing Business Net Sales ¥7,697 million / Year-on-year change in revenue -3.8 / Segment profit ¥698 million / Year-on-year change in profit -36.4 / Chemical Products Business Net Sales ¥4,869 million / Year-on-year change in revenue 78 / Segment profit ¥284 million / Year-on-year change in profit 40.1 / Construction Net Sales ¥2,554 million / Year-on-year change in revenue -62.4 / Segment profit ¥38 million / Year-on-year change in profit -94.9 / Lifestyle Business Net Sales ¥6,368 million / Year-on-year change in revenue 16 / Segment profit ¥-299 million / Year-on-year change in profit Prior year: -¥150 million
Breakdown of Factors Affecting the Change	M&A fees ¥239 million / Metal processing business profit decrease ¥-399 million / Chemical products business profit increase ¥81 million / Construction business profit decrease ¥-715 million / Lifestyle business profit decrease ¥-149 million
Key KPIs	Indicator name EBITDA / Value ¥1,648 million / Year on year against the same period last year ¥-23.1 million, Indicator name EBITDA margin / Value 7.7 % / Year-on-year change (points) -1.6 %, Indicator name Order backlog / Value ¥5,146 million / Year on year against the same period last year ¥-7.9 million, Indicator name ROE / Value 4 %, Indicator name PBR / Value 0.4～0.6, Indicator name PER / Value 14.5 times
Number of stores and locations	Number of manufacturing sites: 14 (at period-end). Number of sites opened or closed during the period: not disclosed
Number of employees	Number of Employees 741 people / End of period Fiscal year-end August 2026
Medium-term management plan targets	Revised target for the fiscal year ending August 2027 Net Sales ¥27,000 million / EBITDA ¥2,000 million / EBITDA unit ¥ million / M&A investment envelope ¥5,000 million / Initial investment allocation ¥1,000 million
Financial targets	ROE target 8 % / Estimated cost of capital 8～9%
Orders received and order backlog	Order backlog ¥5,146 million / Year on year against the same period last year -7.9
Market Size / Share	Rate of companies without successors 50.1 % / Source Teikoku Databank survey
New initiatives	Capital and business alliance with JOA and VILLAX, Formation of the Nisso Refrei investment fund and investment in it, Continuation of M&A investment and upfront investment, Cross-group working groups and development of a generative AI platform

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 metricsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresKey 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, projects involving solar cell array support frames and metal sandwich panels declined. In the construction business, there was a reaction to the concentration of large projects in the previous fiscal year. In the lifestyle business, upfront investment and advertising expenses were recorded for new businesses and properties scheduled for completion from the next fiscal year onward, and M&A fees of ¥239 million were incurred in connection with the consolidation of B SLASH HOLDINGS.

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