Nippon Air Conditioning Services Co., Ltd. · TSE:4658

Nippon Air Conditioning Services — Q1 FY2027/03 Earnings Presentation

19 slides from Nippon Air Conditioning Services's earnings presentation, August 2026

1. Slide 1: Supplementary Materials of Financial Results for the 1st Quarter of FY Ending March 2027

   © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. Supplementary Materials of Financial Results for the 1st Quarter of Fiscal Year Ending March 31, 2027 August 2026 TSE Prime Market, NSE Premier Market Securities code: 4658

2. Slide 2: Contents

   Contents © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. Ⅰ．Overview of financial results for FY2027/03 1Q p.01-p.13 Ⅱ．Shareholder Returns p.14-p.17 1

3. Slide 3: Financial highlights

   Ⅰ．Financial highlights © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. Net sales：¥15.0 billion[+8.4％] Operating profit ：¥1.22 billion[+45.8%] Profit attributable 最終利益 to owners of parent：¥0.81 billion[+53.8％] *For net sales, operating profit, profit attributable to owners of p

4. Slide 4: Rates of achievement of planned forecasts / Financial Results

   Ⅰ． Rates of achievement of planned forecasts / Financial Results © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. ■ 1Q ■ 2Q Revised Following the previous fiscal year, both net sales and each profit category remain strong due to receiving orders ■Rates of achievement of planned

5. Slide 5: Net sales by quarter

   Ⅰ．Net sales by quarter © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. For FY2027/03 1Q, net sales reached a record high for the fourth consecutive year. Net sales of the mainstay maintenance services reached a record high for the 15th consecutive year due to an increase in sp

6. Slide 6: Gross profit on sales

   Ⅰ．Gross profit on sales © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. Profits increased in all categories of annual contracts, spot contracts, and construction by absorbing increases in costs due to rising procurement costs of materials and supplies and rising labor costs. ■

7. Slide 7: SG&A expenses

   Ⅰ．SG&A expenses © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. Although SG&A expenses increased due to rising labor costs from base pay raises and higher advertising costs related to Web advertising and recruitment, the growth rate was kept in check. Also reflecting the incre

8. Slide 8: Operating profit / Profit attributable to owners of parent

   Ⅰ．Operating profit / Profit attributable to owners of parent © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. For FY2027/03 1Q, driven by steady sales growth and controlled SG&A expenses, operating profit reached a record high for the third consecutive year. Profit attributable

9. Slide 9: Net sales by entrusted facility type

   Ⅰ．Net sales by entrusted facility type © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. ■Net sales by entrusted facility type (billion yen) ■ Hospitals and research facilities ■ Manufacturing plants, etc. ①Hospitals and research facilities 6.0 ■ Other special facilities ■ Offic

10. Slide 10: Annual contract / Maintenance services / Renovation work

    Ⅰ．Annual contract / Maintenance services / Renovation work © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. ■ Hospitals and research facilities ■ Manufacturing plants, etc. ■ Other special facilities ■ Office buildings, etc. ■Annual contract sales (billion yen) ■Maintenance ser

11. Slide 11: Overseas net sales and operating profit

    Ⅰ．Overseas net sales and operating profit © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. ■Overseas net sales by region (million yen) ■ China ■ Singapore Net sales in four countries outside Japan ： ¥ 590 million ■ Other regions Singapore saw a significant year-on-year increase

12. Slide 12: Assets

    Ⅰ．Assets © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. ■Assets (billion yen) ■Key variable factors (billion yen) 53.1 50.9 Current assets -4.3 Cash and deposits +0.9 Notes receivable, accounts receivable from -6.1 completed construction contracts and other Current 28.8 -4.3

13. Slide 13: Liabilities and Net assets

    Ⅰ．Liabilities and Net assets © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. ■Liabilities and Net assets (billion yen) ■Key variable factors (billion yen) 53.1 Current liabilities -3.8 50.9 Notes payable, accounts payable for -2.7 construction contracts and other Current liabi

14. Slide 14: Forecast for the fiscal year ending March 31, 2027

    Ⅰ．Forecast for the fiscal year ending March 31, 2027 © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. Although unstable geopolitical conditions, inflation, and other unfavorable factors are expected to continue, we aim to achieve a year-on-year increase in both sales and profit

15. Slide 15: Contents

    Contents © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. Ⅰ．Overview of financial results for FY2027/03 1Q p.01-p.13 Ⅱ．Shareholder Returns p.14-p.17 14

16. Slide 16: Return Policy

    Ⅱ．Return Policy © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. Profit growth through sustainable growth of core businesses ▼ Stable and sustainable returns ▼ During the period covered by the 2026 Four-Year Mid-term Management Plan, the Company Group will pay progressive divid

17. Slide 17: Stock-related information

    Ⅱ．Stock-related information © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. ■Dividend yield (％) Stock-related information 6.00 5.24 4.16 4.52 Stock price ¥1,535 3.88 3.66 4.00 Total market capitalization ¥54.9 billion 2.00 *Dividend yield is calculated using the actual dividen

18. Slide 18: Dividend per share and dividend payout ratio

    Ⅱ．Dividend per share and dividend payout ratio © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. We paid an annual dividend of 54 yen per share (interim dividend of 23 yen and year-end dividend of 31 yen) for FY2026/03. We plan to pay an annual dividend of 57 yen per share (inte

19. Slide 19: Disclaimer

    Disclaimer © 2026 Nippon Air Conditioning Services Co., Ltd. All Rights Reserved. These materials were prepared by Nippon Air Conditioning Services Co., Ltd. (the “Company”) for the purpose of understanding the current status of the Company, and do not aim at solicitation for investment in securitie

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