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Nissha, Net Income Forecast for First Half Turns to Profit, Exceeds Expectations, Full Year also Increased

Tue May 12, 2026 3:30 pm JST Earnings

7915 Nissha Co., Ltd. 【IFRS】

Earnings Report

Nissha Co., Ltd. <7915> [TSE Prime] announced its financial results (based on IFRS) after the market closed on May 12th (15:30). The consolidated net income for the first quarter of the fiscal year ending December 2026 (January to March) surged 35 times that of the same period last year, reaching 0.42 billion yen.

In addition, the January to June period (first half) consolidated net income has been revised upward from an expected loss of 1.10 billion yen to a profit of 0.30 billion yen (compared to a profit of 0.12 billion yen in the same period of the previous year), turning to a profit and leading to a 2.3 times increase in the consolidated net income outlook.

Following the strong performance in the first half, the full-year forecast for consolidated net income has been revised upward 39.1%, from the previous forecast of 2.30 billion yen to 3.20 billion yen (compared to 1.00 billion yen in the previous period), increasing the growth rate from 2.3 times to 3.2 times.

In the most recent three-month period, from January to March (1Q), the operating profit margin worsened from 3.0% in the same period last year to 1.6%.

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Actual Results

Accumulated Results 1st Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Jan - Mar, 2024 46,719 1,258 1,671 1,207 25.0 27.8 May 9, 2024 IFRS
Jan - Mar, 2025 47,442 1,432 592 12 0.3 54.2 May 9, 2025 IFRS
Jan - Mar, 2026 45,790 750 751 422 8.9 57.8 May 12, 2026 IFRS
YoY -3.5% -47.6% +26.9% +3,416.7% +3,330.8%

Guidance Update

First Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2026 Prev 87,500 900 100 -1,100 -23.2 25 Feb 12, 2026 IFRS
Jan - Jun, 2026 New 94,000 1,800 1,300 300 6.3 25 May 12, 2026 IFRS
Revision Rate +7.4% +100.0% +1,200.0% － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2026 Prev 191,500 6,600 5,000 2,300 48.5 50 Feb 12, 2026 IFRS
Dec, 2026 New 198,000 7,000 5,700 3,200 67.5 50 May 12, 2026 IFRS
Revision Rate +3.4% +6.1% +14.0% +39.1% +39.1%

Current Period Guidance

H1 Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 97,049 2,558 1,092 20 0.4 25 Aug 6, 2025 IFRS
Jan - Jun, 2026 Guidance 94,000 1,800 1,300 300 6.3 25 May 12, 2026 IFRS
YoY -3.1% -29.6% +19.0% +1,400.0% +1,338.6%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2024 195,598 5,457 6,202 3,851 79.9 50 Feb 13, 2025 IFRS
Dec, 2025 194,898 4,040 3,551 1,001 21.1 50 Feb 12, 2026 IFRS
Dec, 2026 Guidance 198,000 7,000 5,700 3,200 67.5 50 May 12, 2026 IFRS
YoY +1.6% +73.3% +60.5% +219.7% +219.4%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jan - Mar, 2025 47,442 1,432 592 12 0.3 3.0 May 9, 2025 IFRS
Apr - Jun, 2025 49,607 1,126 500 8 0.2 2.3 Aug 6, 2025 IFRS
Jul - Sep, 2025 48,221 950 1,121 485 10.2 2.0 Nov 11, 2025 IFRS
Oct - Dec, 2025 49,628 532 1,338 496 10.5 1.1 Feb 12, 2026 IFRS
Jan - Mar, 2026 45,790 750 751 422 8.9 1.6 May 12, 2026 IFRS
YoY -3.5% -47.6% +26.9% +3,416.7% +3,330.8%

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