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NAC CO, Apr-Dec (Cumulative 3Q) Ordinary Profit Decreases by 43%, Oct-Dec Ordinary Profit Decreases by 43%

Fri Feb 6, 2026 3:30 pm JST Earnings

9788 NAC CO .,LTD. 【J-GAAP】

Earnings Report

NAC CO .,LTD. <9788> [TSE Prime] announced its financial results after the market closed on February 6th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) dropped 43.2% from the same period last year to 1.29 billion yen. Progress toward the full-year plan of 2.90 billion yen was 44.5%, also falling below the five-year average of 62.5%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the January to March period (4Q) is expected to surge 2.2 times that of the same period last year, reaching 1.60 billion yen.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit dropped to 0.86 billion yen, a 43.3% decrease compared to the same period last year. The operating profit margin drastically worsened from 9.1% in the same period last year to 5.8%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2023 39,735 1,475 1,546 824 19.0 64.7 Feb 9, 2024 J-GAAP
Apr - Dec, 2024 44,390 2,268 2,274 1,068 24.8 75.3 Feb 7, 2025 J-GAAP
Apr - Dec, 2025 42,229 1,281 1,291 818 19.6 44.5 Feb 6, 2026 J-GAAP
YoY -4.9% -43.5% -43.2% -23.4% -21.0%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 31,955 2,244 2,264 1,258 29.3 17 May 15, 2025 J-GAAP
Oct - Mar, 2025 Guidance 34,617 2,481 2,471 1,619 38.7 17 Nov 7, 2025 J-GAAP
YoY +8.3% +10.6% +9.1% +28.7% +31.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 54,433 2,298 2,390 1,436 33.2 21 May 15, 2024 J-GAAP
Mar, 2025 59,791 3,007 3,019 1,365 31.8 22 May 15, 2025 J-GAAP
Mar, 2026 Guidance 62,000 2,900 2,900 1,900 45.4 22 May 15, 2025 J-GAAP
YoY +3.7% -3.6% -3.9% +39.2% +42.7%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 16,554 1,505 1,519 961 22.3 9.1 Feb 7, 2025 J-GAAP
Jan - Mar, 2025 15,401 739 745 297 6.9 4.8 May 15, 2025 J-GAAP
Apr - Jun, 2025 13,075 -42 -26 -25 -0.6 -0.3 Aug 7, 2025 J-GAAP
Jul - Sep, 2025 14,308 461 455 306 7.3 3.2 Nov 7, 2025 J-GAAP
Oct - Dec, 2025 14,846 862 862 537 12.9 5.8 Feb 6, 2026 J-GAAP
YoY -10.3% -42.7% -43.3% -44.1% -42.4%

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