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NIKKISO, 5% Decrease in Net Income for The Current Fiscal Year, Increased Previous Year's Dividend by 4 Yen, This Fiscal Year to Increase Dividend by 10 Yen
6376 NIKKISO CO.,LTD. 【IFRS】
Earnings ReportNIKKISO CO.,LTD. <6376> [TSE Prime] announced its financial results (based on IFRS) in the afternoon session on February 13th (15:00). The consolidated net income for the fiscal year ended December 2025 expanded to 71.6% from the previous period to 13.6 billion yen. However, for the fiscal year ending December 2026, the consolidated net income is expected to decrease by 4.8% from the previous period to 13.0 billion yen.
At the same time, the company increased the annual dividend for the previous term from 36 yen to 40 yen (compared to 30 yen in the prior term), and has decided to increase the dividend this fiscal year to 50 yen, an increase of 10 yen from the previous fiscal year.
In the most recent three-month period, from October to December (4Q), the consolidated net income increased 67.7% from the same period last year, reaching 6.32 billion yen. The operating profit margin drastically improved from 4.3% in the same period last year to 11.2%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2023 | 192,629 | 5,885 | 11,626 | 9,071 | 137.1 | 27.50 | Feb 14, 2024 | IFRS |
| Dec, 2024 | 213,379 | 6,398 | 10,010 | 7,957 | 120.2 | 30 | Feb 14, 2025 | IFRS |
| Dec, 2025 | 215,642 | 15,331 | 17,255 | 13,652 | 206.2 | 40 | Feb 13, 2026 | IFRS |
| YoY | +1.1% | +139.6% | +72.4% | +71.6% | +71.6% |
Full Year Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2025 Guidance | 230,500 | 14,000 | 14,700 | 11,300 | 173.1 | 36 | Feb 14, 2025 | IFRS |
| Dec, 2025 Results | 215,642 | 15,331 | 17,255 | 13,652 | 206.2 | 40 | Feb 13, 2026 | IFRS |
| Revision Rate | -6.4% | +9.5% | +17.4% | +20.8% | +19.1% |
Current Period Guidance
H1 Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Jun, 2025 | 100,317 | 5,867 | 4,845 | 4,929 | 74.4 | 18 | Aug 14, 2025 | IFRS |
| Jan - Jun, 2026 Guidance | 116,300 | 5,900 | 6,000 | 4,800 | 73.6 | 25 | Feb 13, 2026 | IFRS |
| YoY | +15.9% | +0.6% | +23.8% | -2.6% | -1.1% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2024 | 213,379 | 6,398 | 10,010 | 7,957 | 120.2 | 30 | Feb 14, 2025 | IFRS |
| Dec, 2025 | 215,642 | 15,331 | 17,255 | 13,652 | 206.2 | 40 | Feb 13, 2026 | IFRS |
| Dec, 2026 Guidance | 233,500 | 16,500 | 16,500 | 13,000 | 199.2 | 50 | Feb 13, 2026 | IFRS |
| YoY | +8.3% | +7.6% | -4.4% | -4.8% | -3.4% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 61,671 | 2,659 | 5,388 | 3,769 | 56.9 | 4.3 | Feb 14, 2025 | IFRS |
| Jan - Mar, 2025 | 48,314 | 2,953 | 1,822 | 2,264 | 34.2 | 6.1 | May 15, 2025 | IFRS |
| Apr - Jun, 2025 | 52,003 | 2,914 | 3,023 | 2,665 | 40.2 | 5.6 | Aug 14, 2025 | IFRS |
| Jul - Sep, 2025 | 51,961 | 2,344 | 3,140 | 2,402 | 36.3 | 4.5 | Nov 14, 2025 | IFRS |
| Oct - Dec, 2025 | 63,364 | 7,120 | 9,270 | 6,321 | 95.5 | 11.2 | Feb 13, 2026 | IFRS |
| YoY | +2.7% | +167.8% | +72.0% | +67.7% | +67.8% |
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