Nihon Nohyaku Co., Ltd. TSE:4997

Nihon Nohyaku : Summary of Consolidated Financial Results for the Nine Months Ended December 31, 2025

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Source: MarketScreener

Translation

Notice: This document is an excerpt translation of the original Japanese document and is only for reference purposes. In the event of any discrepancy between this translated document and the original Japanese document, the latter shall prevail.

Summary of Consolidated Financial Results for the Nine Months Ended December 31, 2025 (Based on Japanese GAAP)

Company name: NIHON NOHYAKU CO., LTD. Stock exchange listing: Tokyo

Stock code: 4997 URL https://www.nichino.co.jp/ Representative: President Hiroyuki Iwata

Inquiries: General Manager of General Affairs & Legal

February 9, 2026

Department

Masaki Yoshioka TEL +81-570-09-1177

Scheduled date of commencement of dividend payments: -Preparation of supplementary material on financial results: No Holding of financial results meeting: No

(Amounts less than one million yen are rounded down)

  1. Consolidated financial results for the nine months ended December 31, 2025 (from April 1, 2025 to December 31, 2025)

    1. Consolidated operating results (cumulative) Percentages indicate year-on-year changes

      Net sales

      Operating profit

      Ordinary profit

      Profit attributable to owners of parent

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      Nine months ended December 31, 2025

      70,360

      14.6

      5,844

      60.6

      5,856

      91.3

      3,989

      89.6

      Nine months ended December 31, 2024

      61,374

      (3.0)

      3,639

      42.4

      3,061

      71.7

      2,104

      44.1

      (Note) Comprehensive income: Nine months ended December 31, 2025: 5,690 million yen [148.3%]

      Nine months ended December 31, 2024: 2,292 million yen [(37.9)%]

      Earnings per share

      Diluted earnings per share

      Yen

      Yen

      Nine months ended December 31, 2025

      50.95

      -

      Nine months ended December 31, 2024

      26.83

      -

    2. Consolidated financial position

      Total assets

      Net assets

      Equity ratio

      Millions of yen

      Millions of yen

      %

      As of December 31, 2025

      146,514

      83,147

      55.5

      As of March 31, 2025

      152,216

      79,423

      50.8

      (Reference) Equity: As of December 31, 2025: 81,386 million yen

      As of March 31, 2025: 77,288 million yen

  2. Cash dividends

    Annual dividends per share

    1st quarter-end

    2nd quarter-end

    3rd quarter-end

    Year-end

    Total

    Yen

    Yen

    Yen

    Yen

    Yen

    Fiscal year ended March 31, 2025

    -

    10.00

    -

    12.00

    22.00

    Fiscal year ending March 31, 2026

    -

    12.00

    -

    Fiscal year ending March 31, 2026 (Forecast)

    15.00

    27.00

    (Note) Revision to the forecast of cash dividends announced most recently: No

  3. Forecast of consolidated financial results for the fiscal year ending March 31, 2026 (from April 1, 2025 to March 31, 2026)

Percentages indicate year-on-year changes

Net sales

Operating profit

Ordinary profit

Profit attributable to owners of parent

Earnings per share

Full year

Millions of yen

109,300

%

9.3

Millions of yen

9,200

%

7.3

Millions of yen

8,000

%

12.9

Millions of yen

5,400

%

129.2

Yen

68.97

(Note) Revision to the forecast of financial results announced most recently: No

Notes
  1. Significant changes in the scope of consolidation during the nine months ended December 31, 2025: Yes

    Newly included: Four companies (Interagro (UK) Ltd., Nichino Mexico S. de R.L. de C.V., and two other companies)

    Excluded: None

  2. Application of special accounting methods for preparing quarterly consolidated financial statements: Yes

  3. Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements Changes in accounting policies due to revisions to accounting standards and other regulations: No Changes in accounting policies due to other reasons: No

    Changes in accounting estimates: No

    Restatement of prior period financial statements: No

  4. Number of issued shares (common shares)

As of December 31, 2025

81,967,082 shares

As of March 31, 2025

81,967,082 shares

As of December 31, 2025

3,641,362 shares

As of March 31, 2025

3,710,277 shares

Total number of issued shares at the end of the period (including treasury shares) Number of treasury shares at the end of the period

Average number of shares during the period

Nine months ended December 31, 2025

78,297,504 shares

Nine months ended December 31, 2024

78,427,264 shares

Shares of the Company held by the Board Benefit Trust are included in the treasury shares which are excluded from the calculation of the number of treasury shares at the end of the period and the average number of shares during the period.

  • Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit corporation: No

  • Explanation of the proper use of financial results forecast and other notes

The earnings forecasts and other forward-looking statements herein are based on information currently available to the Company and certain assumptions deemed reasonable. Actual results may differ significantly from these forecasts due to various factors.

2. Quarterly Consolidated Financial Statements and Primary Notes

(1) Quarterly consolidated balance sheets

Assets

Current assets

(Millions of yen)

As of March 31, 2025 As of December 31, 2025

Cash and deposits

23,332

26,214

Notes and accounts receivable - trade, and contract assets

47,513

27,611

Electronically recorded monetary claims - operating

3,084

1,949

Merchandise and finished goods

22,827

31,779

Work in process

760

976

Raw materials and supplies

14,150

16,022

Other

5,744

6,358

Allowance for doubtful accounts

(775)

(971)

Total current assets

116,639

109,941

Non-current assets

Property, plant and equipment

Buildings and structures, net

3,961

3,871

Machinery, equipment and vehicles, net

5,098

4,825

Land

5,548

5,558

Other, net

1,497

2,373

Total property, plant and equipment

16,106

16,628

Intangible assets

Goodwill

-

785

Software

1,385

1,451

Technical assets

-

783

Other

592

625

Total intangible assets

1,977

3,646

Investments and other assets

Investment securities

11,883

10,736

Other

5,857

5,907

Allowance for doubtful accounts

(248)

(346)

Total investments and other assets

17,492

16,297

Total non-current assets

35,576

36,573

Total assets

152,216

146,514

Liabilities

Current liabilities

(Millions of yen)

As of March 31, 2025 As of December 31, 2025

Notes and accounts payable - trade

21,646

20,328

Electronically recorded obligations - operating

652

515

Short-term borrowings

12,742

7,608

Current portion of bonds payable

3,826

4,197

Income taxes payable

1,158

1,380

Provision for bonuses

967

520

Provision for environmental measures

809

309

Other provisions

32

-

Electronically recorded obligations - non-operating

63

143

Other

9,970

8,707

Total current liabilities

51,870

43,712

Non-current liabilities

Bonds payable

1,505

1,654

Long-term borrowings

15,435

13,759

Retirement benefit liability

937

925

Provision for environmental measures

927

618

Other provisions

246

233

Other

1,870

2,463

Total non-current liabilities

20,922

19,654

Total liabilities

72,792

63,366

Net assets Shareholders' equity

(Millions of yen)

As of March 31, 2025 As of December 31, 2025

Share capital

14,939

14,939

Capital surplus

15,071

15,071

Retained earnings

46,420

48,426

Treasury shares

(2,026)

(1,986)

Total shareholders' equity

74,405

76,451

Accumulated other comprehensive income

Valuation difference on available-for-sale securities

1,421

1,797

Deferred gains or losses on hedges

-

(42)

Foreign currency translation adjustment

796

2,585

Remeasurements of defined benefit plans

665

594

Total accumulated other comprehensive income

2,883

4,934

Non-controlling interests

2,134

1,761

Total net assets

79,423

83,147

Total liabilities and net assets

152,216

146,514