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NIKKISO, First Half Net Income Decreases by 17%, Apr-Jun Net Income Decreases by 15%

Thu Aug 14, 2025 3:00 pm JST Earnings

6376 NIKKISO CO.,LTD. 【IFRS】

Earnings Report

NIKKISO CO.,LTD. <6376> [TSE Prime] announced its financial results (based on IFRS) in the afternoon session on August 14th (15:00). The consolidated net income for the cumulative second quarter of the fiscal year ending December 2025 (January to June) decreased 17.2% from the same period last year to 4.92 billion yen. Progress toward the full-year plan of 11.3 billion yen was 43.6%, almost the same as the three-year average of 43.8%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the July to December period (second half) is expected to surge 3.2 times that of the same period last year, reaching 6.37 billion yen.

In the most recent three-month period, from April to June (2Q), the consolidated net income decreased to 2.66 billion yen, a 14.7% decrease compared to the same period last year. However, the operating profit margin improved from 2.6% in the same period last year to 5.6%.

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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
Jan - Jun, 2023 87,219 26 5,444 3,873 58.5 46.8 Aug 14, 2023 IFRS
Jan - Jun, 2024 102,676 2,736 7,105 5,952 89.9 71.0 Aug 14, 2024 IFRS
Jan - Jun, 2025 100,317 5,867 4,845 4,929 74.4 33.0 Aug 14, 2025 IFRS
YoY -2.3% +114.4% -31.8% -17.2% -17.3%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 Guidance 109,000 4,800 5,300 4,200 63.4 18 Feb 14, 2025 IFRS
Jan - Jun, 2025 Results 100,317 5,867 4,845 4,929 74.4 18 Aug 14, 2025 IFRS
Revision Rate -8.0% +22.2% -8.6% +17.4% +17.4%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2024 110,703 3,662 2,905 2,005 30.3 15 Feb 14, 2025 IFRS
Jul - Dec, 2025 Guidance 130,183 8,133 9,855 6,371 96.1 18 Aug 14, 2025 IFRS
YoY +17.6% +122.1% +239.2% +217.8% +217.5%

Current Period Guidance

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 Guidance 230,500 14,000 14,700 11,300 170.5 36 Feb 14, 2025 IFRS
YoY +8.0% +118.8% +46.9% +42.0% +41.9%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Apr - Jun, 2024 54,425 1,438 3,790 3,126 47.2 2.6 Aug 14, 2024 IFRS
Jul - Sep, 2024 49,032 1,003 -2,483 -1,764 -26.7 2.0 Nov 14, 2024 IFRS
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
YoY -4.5% +102.6% -20.2% -14.7% -14.8%

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