Earnings Presentation Materials for the First Quarter of the Fiscal Year Ending March 2027 | NISSO HOLDINGS Co.,Ltd. (9332) timely disclosure

Worth reading

46Recurring

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

64.7

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

Wording

Conditional

How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFirst quarter of the fiscal year ending March 20279 items taken from the company’s own explanation

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

Net Sales¥29,282 million+17.3%

Operating profit¥707 million+64.7%

Ordinary income¥711 million+64.4%

Net income¥428 million+91.0%

Selling, general and administrative expenses¥4,216 million

Gross Profit Margin

Rate16.8%

Year-on-year change (points)+0.6 percentage points

Operating profit margin

Rate2.4%

Year-on-year change (points)+0.7 percentage points

Results for the three months of the current quarterRevenue of ¥29,282 million and operating income of ¥707 million. Revenue for Q1 alone is also presented by service.

Full-year earnings forecast

Net Sales

¥118,500 million

Operating profit

¥3,500 million

Ordinary income

¥3,500 million

Profit attributable to owners of the parent

¥2,100 million

What the company explained in this material

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

Revenue¥4,318 million
Cost of labor¥-3,085 million
Other costs¥-360 million
SG&A personnel expenses¥-427 million
Efficient use of SG&A recruitment expenses¥114 million
Other SG&A expenses¥-283 million

New initiatives

Integration of Man to Man Holdings into Man to Man
Integration of アイズ into 日総工産
Consolidation of management resources through organizational restructuring and acceleration of each business's growth strategy
Promotion of DE&I with a target diversity ratio of 40% in FY2031

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

Year-end headcount in manufacturing and production staffing services14,123 People
Average monthly revenue per employee in manufacturing and production staffing services¥449 thousand
Year on year against the same period last year+3.7%
Monthly average turnover rate in manufacturing and production staffing services3.5%
Year on year against the same period last yearImproved from 3.7% in the prior year
Year-end headcount in engineering staffing services2,048 People
Average monthly revenue per employee in engineering staffing services¥536 thousand
Year on year against the same period last year+7.2%
Monthly average turnover rate in engineering staffing services1.9%
Year on year against the same period last yearFlat from 1.9% in the prior year
Care facility occupancy rate93.0%
Year on year against the same period last yearPrior-year comparative figure: Not disclosed
Total education results5,589 People
Diversity ratio34.2%
Year on year against the same period last year0 percentage points versus the end of the prior fiscal year
ESG score3.9 Score
Year on year against the same period last year+0.4

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Average monthly revenue per employee in manufacturing and production staffing services¥449 thousand
Year on year against the same period last year+3.7%
Average monthly revenue per employee in engineering staffing services¥536 thousand
Year on year against the same period last year+7.2%
Year-end headcount in manufacturing and production staffing services14,123 People
Year-end headcount in engineering staffing services2,048 People

Segment results

Manufacturing and production human resources services
Net Sales¥22,453 million
Year on year against the same period last year+18.1%
Engineering human resources services
Net Sales¥3,672 million
Year on year against the same period last year+20.0%
Clerical human resources services
Net Sales¥497 million
Year on year against the same period last year-9.3%
Other human resources services
Net Sales¥1,585 million
Year on year against the same period last year+1.5%
Other services
Net Sales¥1,073 million
Year on year against the same period last year+36.0%

Medium-term management plan targets

Target valueDiversity ratio of 40%

Target fiscal yearFiscal year ending March 2031

Actual results34.2% as of the end of Q1 FY2027

Number of employees

Number of Employees7,708 diversity employees, including 5,645 women, 1,692 seniors, 682 global employees and 355 people with disabilities

Change during the periodDiversity employees increased by 126 from the end of the prior fiscal year

Annual Dividend

Annual dividend per share¥25

Payout ratio

Rate40.1%

Contents of this document
Item	Details
Document type	Presentation materials for financial results
Fiscal Period Covered	First quarter of the fiscal year ending March 2027
Net Sales	¥29,282 million (YoY +17.3%)
Operating profit	¥707 million (YoY +64.7%)
Ordinary income	¥711 million (YoY +64.4%)
Net income	¥428 million (YoY +91.0%)
Gross Profit Margin	Rate 16.8% / Year-on-year change (points) +0.6 percentage points
Operating profit margin	Rate 2.4% / Year-on-year change (points) +0.7 percentage points
Selling, general and administrative expenses	¥4,216 million
Results for the three months of the current quarter	Revenue of ¥29,282 million and operating income of ¥707 million. Revenue for Q1 alone is also presented by service.
Full-year earnings forecast	Net Sales ¥118,500 million / Operating profit ¥3,500 million / Ordinary income ¥3,500 million / Profit attributable to owners of the parent ¥2,100 million
Segment results	Segment Manufacturing and production human resources services / Net Sales ¥22,453 million / Year on year against the same period last year +18.1% / Profit Not disclosed, Segment Engineering human resources services / Net Sales ¥3,672 million / Year on year against the same period last year +20.0% / Profit Not disclosed, Segment Clerical human resources services / Net Sales ¥497 million / Year on year against the same period last year -9.3% / Profit Not disclosed, Segment Other human resources services / Net Sales ¥1,585 million / Year on year against the same period last year +1.5% / Profit Not disclosed, Segment Other services / Net Sales ¥1,073 million / Year on year against the same period last year +36.0% / Profit Not disclosed
Breakdown of Factors Affecting the Change	Factors Revenue / Amount ¥4,318 million, Factors Cost of labor / Amount ¥-3,085 million, Factors Other costs / Amount ¥-360 million, Factors SG&A personnel expenses / Amount ¥-427 million, Factors Efficient use of SG&A recruitment expenses / Amount ¥114 million, Factors Other SG&A expenses / Amount ¥-283 million
Key KPIs	Indicator name Year-end headcount in manufacturing and production staffing services / Value 14,123 People / Year on year against the same period last year Not disclosed, Indicator name Average monthly revenue per employee in manufacturing and production staffing services / Value ¥449 thousand / Year on year against the same period last year +3.7%, Indicator name Monthly average turnover rate in manufacturing and production staffing services / Value 3.5% / Year on year against the same period last year Improved from 3.7% in the prior year, Indicator name Year-end headcount in engineering staffing services / Value 2,048 People / Year on year against the same period last year Not disclosed, Indicator name Average monthly revenue per employee in engineering staffing services / Value ¥536 thousand / Year on year against the same period last year +7.2%, Indicator name Monthly average turnover rate in engineering staffing services / Value 1.9% / Year on year against the same period last year Flat from 1.9% in the prior year, Indicator name Care facility occupancy rate / Value 93.0% / Year on year against the same period last year Prior-year comparative figure: Not disclosed, Indicator name Total education results / Value 5,589 People / Year on year against the same period last year Not disclosed, Indicator name Diversity ratio / Value 34.2% / Year on year against the same period last year 0 percentage points versus the end of the prior fiscal year, Indicator name ESG score / Value 3.9 Score / Year on year against the same period last year +0.4 Score
Unit price and quantity metrics	Indicator name Average monthly revenue per employee in manufacturing and production staffing services / Value ¥449 thousand / Year on year against the same period last year +3.7%, Indicator name Average monthly revenue per employee in engineering staffing services / Value ¥536 thousand / Year on year against the same period last year +7.2%, Indicator name Year-end headcount in manufacturing and production staffing services / Value 14,123 People / Year on year against the same period last year Not disclosed, Indicator name Year-end headcount in engineering staffing services / Value 2,048 People / Year on year against the same period last year Not disclosed
Number of employees	Number of Employees 7,708 diversity employees, including 5,645 women, 1,692 seniors, 682 global employees and 355 people with disabilities / Change during the period Diversity employees increased by 126 from the end of the prior fiscal year
Medium-term management plan targets	Target value Diversity ratio of 40% / Target fiscal year Fiscal year ending March 2031 / Actual results 34.2% as of the end of Q1 FY2027
Annual Dividend	Annual dividend per share ¥25 / Interim and Year-End Breakdown Not disclosed
Payout ratio	Rate 40.1% / Total payout ratio Not disclosed / DOE Not disclosed
New initiatives	Integration of Man to Man Holdings into Man to Man, Integration of アイズ into 日総工産, Consolidation of management resources through organizational restructuring and acceleration of each business's growth strategy, Promotion of DE&I with a target diversity ratio of 40% in FY2031

Items this document does not state (11)

Progress against full-year forecastSelf-assessment against the planNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket 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.

Revenue increased due to factors including higher headcount through M&A and higher billing rates. Operating income increased as a result of the improvement in gross profit margin, with the strong semiconductor business driving growth.

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