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Results6376NIKKISO CO.,LTD.Electric Appliances & Precision Instruments

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

Cumulative results through September 2026 were broadly in line with the plan for the full year, with revenue up 16.8% year on year and operating profit up 70.7%. The full-year earnings forecast and annual dividend forecast were left unchanged.

Worth reading
49Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
70.7
Year-on-year increase in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026 to 30 September 2026ConsolidatedIFRS
Net Sales177,885Millions of yenYear on year +16.8%Progress 71.8%
Operating profit14,019Millions of yenYear on year +70.7%Progress 71.2%
Ordinary income14,231Millions of yenYear on year +78.2%Progress 71.2%
Net income attributable to owners of the parent11,609Millions of yenYear on year +58.3%Progress 73.5%

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¥177.72
Operating Margin7.9%
Financial position at period-end
Total assets375,439Millions of yen
of which net assets 168,985 Millions of yenEquity ratio 44.5%vs. prior year-end +0.3pt

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+6,677
Investment-8,441
Financials-1,812
Net change-3,576

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period40,853 Millions of yen
Segment revenueIndustrial business 118,447 Millions of yen (YoY +23.2%), Medical business 59,465 Millions of yen (YoY +5.6%)
Segment profitIndustrial business 9,918 Millions of yen (YoY +36.7%), Medical business 4,903 Millions of yen (YoY +29.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales247,700 Millions of yen (YoY +14.9%)
Operating profit19,700 Millions of yen (YoY +28.5%)
Ordinary income20,000 Millions of yen (YoY +15.9%)
Net income15,800 Millions of yen (YoY +15.7%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast40 Yen → 60 Yen(+50.0%)
Factors Behind Changes in Business Performance

Steady execution of orders already received, increased shipments of aircraft components, productivity improvements including production automation, increased overseas sales, the effect of higher sales, the impact of yen depreciation, and recognition of approximately ¥2.2 billion in profit from the liquidation of an overseas subsidiary

Disclosure regarding the going concern assumption

None

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 Not disclosed
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies (not applicable)
Impairment lossNone recorded (impairment loss or reversal: —)
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on liquidation of an affiliate (other income) / Amount 2,213 Millions of yen / Extraordinary loss Not disclosed
Depreciation and amortization8,897 Millions of yen
Orders received and order backlogOrders received 202,307 Millions of yen (YoY +23.5%) / Order backlog Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (target audience: Not disclosed)
Issued Shares at Period-End69,175,664 shares
Treasury Shares at Period-End3,822,941 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026 to 30 September 2026
Net Sales177,885 Millions of yen (YoY +16.8%)
Operating profit14,019 Millions of yen (YoY +70.7%)
Ordinary income14,231 Millions of yen (YoY +78.2%)
Profit attributable to owners of the parent11,609 Millions of yen (YoY +58.3%)
Net income per share¥177.72
Operating Margin7.9%
Equity ratioEnd of the current fiscal period 44.5% / End of previous period 44.2%
Total assets375,439 Millions of yen
Net assets168,985 Millions of yen
Cash flows from operating activities6,677 Millions of yen
Cash flows from investing activities-8,441 Millions of yen
Cash flows from financing activities-1,812 Millions of yen
Cash and cash equivalents at end of period40,853 Millions of yen
Full-year earnings forecastNet Sales 247,700 Millions of yen (YoY +14.9%) / Operating profit 19,700 Millions of yen (YoY +28.5%) / Ordinary income 20,000 Millions of yen (YoY +15.9%) / Net income 15,800 Millions of yen (YoY +15.7%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast40 Yen → 60 Yen(+50.0%)
Segment revenueIndustrial business 118,447 Millions of yen (YoY +23.2%), Medical business 59,465 Millions of yen (YoY +5.6%)
Segment profitIndustrial business 9,918 Millions of yen (YoY +36.7%), Medical business 4,903 Millions of yen (YoY +29.6%)
Orders received and order backlogOrders received 202,307 Millions of yen (YoY +23.5%) / Order backlog Not disclosed
Depreciation and amortization8,897 Millions of yen
Impairment lossNone recorded (impairment loss or reversal: —)
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on liquidation of an affiliate (other income) / Amount 2,213 Millions of yen / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement Not disclosed
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies (not applicable)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (target audience: Not disclosed)
Issued Shares at Period-End69,175,664 shares
Treasury Shares at Period-End3,822,941 shares
Factors Behind Changes in Business PerformanceSteady execution of orders already received, increased shipments of aircraft components, productivity improvements including production automation, increased overseas sales, the effect of higher sales, the impact of yen depreciation, and recognition of approximately ¥2.2 billion in profit from the liquidation of an overseas subsidiary
Items this document does not state (4)
Payout ratioShareholder Return PolicyRegional salesMaterial 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.

Steady progress in executing orders already received for liquefied-gas and industrial-gas-related equipment and other products, increased shipments of aircraft components and improved productivity, higher sales in the medical business, particularly in overseas markets, and the recognition of approximately ¥2.2 billion in profit from the liquidation of an overseas subsidiary.

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Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [IFRS] (Consolidated) | NIKKISO CO.,LTD. (6376) timely disclosure | Komori