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NISSO GROUP, First Half Ordinary Profit Decreases by 33%, Dec-Feb Ordinary Profit Decreases by 42%

Tue Apr 14, 2026 3:30 pm JST Earnings

3440 NISSO GROUP Co.,Ltd. 【J-GAAP】

Earnings Report

NISSO GROUP Co.,Ltd. <3440> [TSE Std] announced its financial results after the market closed on April 14th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending August 2026 (September 2025 to February 2026) dropped 32.5% from the same period last year to 594 million yen. Progress toward the full-year plan of 890 million yen was 66.7%, also surpassing the five-year average of 58.6%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the March to August period (second half) is expected to drop 43.2% from the same period last year to 296 million yen.

In the most recent three-month period, from December to February (2Q), the consolidated ordinary profit dropped to 279 million yen, a 42.5% decrease compared to the same period last year. The operating profit margin worsened from 7.3% in the same period last year to 5.5%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Sep - Feb, 2023 8,418 814 848 602 92.1 62.3 Apr 15, 2024 J-GAAP
Sep - Feb, 2024 12,189 862 880 766 117.7 62.8 Apr 14, 2025 J-GAAP
Sep - Feb, 2025 10,592 570 594 247 38.6 66.7 Apr 14, 2026 J-GAAP
YoY -13.1% -33.9% -32.5% -67.8% -67.2%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2025 Guidance 11,400 450 440 260 40.5 0 Oct 15, 2025 J-GAAP
Sep - Feb, 2025 Results 10,592 570 594 247 38.6 0 Apr 14, 2026 J-GAAP
Revision Rate -7.1% +26.7% +35.0% -5.0% -4.6%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar - Aug, 2025 10,848 521 521 151 23.4 40 Oct 15, 2025 J-GAAP
Mar - Aug, 2026 Guidance 13,008 330 296 273 42.5 42 Apr 14, 2026 J-GAAP
YoY +19.9% -36.7% -43.2% +80.8% +82.0%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2024 17,694 1,275 1,362 1,094 167.3 35 Oct 15, 2024 J-GAAP
Aug, 2025 23,037 1,383 1,401 917 141.9 40 Oct 15, 2025 J-GAAP
Aug, 2026 Guidance 23,600 900 890 520 81.0 42 Oct 15, 2025 J-GAAP
YoY +2.4% -34.9% -36.5% -43.3% -42.9%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Dec - Feb, 2024 6,569 478 485 525 80.7 7.3 Apr 14, 2025 J-GAAP
Mar - May, 2025 6,080 555 543 327 50.5 9.1 Jul 15, 2025 J-GAAP
Jun - Aug, 2025 4,768 -34 -22 -176 -27.2 -0.7 Oct 15, 2025 J-GAAP
Sep - Nov, 2025 5,516 293 315 141 22.0 5.3 Jan 14, 2026 J-GAAP
Dec - Feb, 2025 5,076 277 279 106 16.6 5.5 Apr 14, 2026 J-GAAP
YoY -22.7% -42.1% -42.5% -79.8% -79.5%

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