Nihon Nohyaku Co., Ltd. TSE:4997

Nihon Nohyaku : Summary of Consolidated Financial Results for the Year Ended March 31, 2026

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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 Year Ended March 31, 2026 (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

May 13, 2026

Department

Masaki Yoshioka TEL +81-570-09-1177

Scheduled date of ordinary general meeting of shareholders: June 17, 2026 Scheduled date of commencement of dividend payments: June 18, 2026 Scheduled date to file Securities Report: June 12, 2026 Preparation of supplementary material on financial results: No

Holding of financial results meeting: Yes (for analysts and institutional investors)

(Amounts less than one million yen are rounded down)

  1. Consolidated financial results for the fiscal year ended March 31, 2026 (from April 1, 2025 to March 31, 2026)
    1. Consolidated operating results Percentages indicate year-on-year changes

      Net sales

      Operating profit

      Ordinary profit

      Profit attributable to owners of parent

      Fiscal year ended March 31, 2026

      Fiscal year ended March 31, 2025

      Millions of yen

      111,822

      99,966

      % 11.9

      (3.0)

      Millions of yen

      10,878

      8,576

      % 26.8

      15.3

      Millions of yen

      10,527

      7,086

      % 48.6

      19.5

      Millions of yen

      7,228

      2,356

      % 206.8

      (50.7)

      (Note) Comprehensive income: Fiscal year ended March 31, 2026: 9,446 million yen [-%]

      Fiscal year ended March 31, 2025: 698 million yen [(91.9)%]

      Earnings

      per share

      Diluted earnings per

      share

      Profit/equity

      Ordinary

      profit/total assets

      Operating

      profit/net sales

      Yen

      Yen

      %

      %

      %

      Fiscal year ended March 31, 2026

      92.32

      -

      8.9

      6.9

      9.7

      Fiscal year ended March 31, 2025

      30.06

      -

      3.0

      4.6

      8.6

      (Reference) Share of profit of entities accounted for using equity method: Fiscal year ended March 31, 2026: 842 million yen

      Fiscal year ended March 31, 2025: 508 million yen

    2. Consolidated financial position

      Total assets

      Net assets

      Equity ratio

      Net assets per share

      Millions of yen

      Millions of yen

      %

      Yen

      As of March 31, 2026

      154,962

      87,093

      54.9

      1,086.21

      As of March 31, 2025

      152,216

      79,423

      50.8

      987.63

      (Reference) Equity: As of March 31, 2026: 85,077 million yen

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

    3. Consolidated cash flows

      Cash flows from operating activities

      Cash flows from investing activities

      Cash flows from financing activities

      Cash and cash equivalents

      at end of period

      Millions of yen

      Millions of yen

      Millions of yen

      Millions of yen

      Fiscal year ended March 31, 2026

      4,526

      (1,851)

      (7,780)

      18,843

      Fiscal year ended March 31, 2025

      10,405

      (354)

      (6,940)

      22,219

  2. Cash dividends

    Annual dividends per share

    Total cash dividends (annual)

    Dividend payout ratio

    (consolidated)

    Ratio of dividends to net assets

    (consolidated)

    1st quarter-end

    2nd quarter-end

    3rd quarter-end

    Year-end

    Total

    Yen

    Yen

    Yen

    Yen

    Yen

    Millions of

    yen

    %

    %

    Fiscal year ended March 31, 2025

    -

    10.00

    -

    12.00

    22.00

    1,732

    73.2

    2.2

    Fiscal year ended March 31, 2026

    -

    12.00

    -

    24.00

    36.00

    2,835

    39.0

    3.5

    Fiscal year ending March 31, 2027 (Forecast)

    -

    14.00

    -

    24.00

    38.00

    40.2

  3. Forecast of consolidated financial results for the fiscal year ending March 31, 2027 (from April 1, 2026 to March 31, 2027)

    Percentages indicate year-on-year changes

    Net sales

    Operating profit

    Ordinary profit

    Profit attributable to owners of parent

    Earnings per share

    First half Full year

    Millions of yen

    48,800

    116,000

    % 2.3

    3.7

    Millions of yen

    4,900

    11,500

    % 4.5

    5.7

    Millions of yen

    5,200

    11,000

    %

    11.5

    4.5

    Millions of yen

    3,800

    7,400

    % 12.7

    2.4

    Yen 48.53

    94.50

    Notes
    1. Significant changes in the scope of consolidation during the period ended March 31, 2026: Yes

      Newly included: Five companies (Nichino Mexico S. de R.L. de C.V., Nichino do Brasil Agroquimicos Ltda., Interagro (UK) Ltd., and two other companies)

      Excluded: None

    2. 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

    3. Number of issued shares (common shares)

As of March 31, 2026

81,967,082 shares

As of March 31, 2025

81,967,082 shares

As of March 31, 2026

3,641,498 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

Fiscal year ended March 31, 2026

78,304,428 shares

Fiscal year ended March 31, 2025

78,385,260 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.

(Reference) Summary of Non-consolidated Financial Results 1. Non-consolidated financial results for the fiscal year ended March 31, 2026 (April 1, 2025 - March 31, 2026)
  1. Non-consolidated operating results Percentages indicate year-on-year changes

    Net sales

    Operating profit

    Ordinary profit

    Profit

    Fiscal year ended March 31, 2026

    Fiscal year ended March 31, 2025

    Million yen

    %

    Million yen

    %

    Million yen

    %

    Million yen

    %

    57,361

    53,821

    6.6

    1.9

    4,092

    4,138

    (1.1)

    8.6

    5,653

    5,499

    2.8

    6.6

    4,619

    (2,731)

    -

    -

    Earnings per share

    Diluted earnings per share

    Yen

    Yen

    Fiscal year ended March 31, 2026

    58.99

    -

    Fiscal year ended March 31, 2025

    (34.85)

    -

  2. Non-consolidated financial position

    Total assets

    Net assets

    Equity ratio

    Net assets per share

    Million yen

    Million yen

    %

    Yen

    As of March 31, 2026

    94,127

    68,508

    72.8

    874.66

    As of March 31, 2025

    96,228

    65,168

    67.7

    832.76

    (Reference) Equity: As of March 31, 2026: 68,508 million yen

    As of March 31, 2025: 65,168 million yen

    • These financial results are outside the scope of audit by certified public accountants or an audit corporation.

    • 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.

3. Consolidated Financial Statements and Primary Notes

(1) Consolidated balance sheets

Assets

Current assets

(Millions of yen) As of March 31, 2025 As of March 31, 2026

Cash and deposits

23,332

20,253

Notes and accounts receivable - trade, and contract assets

47,513

47,049

Electronically recorded monetary claims - operating

3,084

4,620

Merchandise and finished goods

22,827

28,628

Work in process

760

888

Raw materials and supplies

14,150

11,400

Other

5,744

5,929

Allowance for doubtful accounts

(775)

(921)

Total current assets

116,639

117,848

Non-current assets

Property, plant and equipment

Buildings and structures, net

3,961

3,902

Machinery, equipment and vehicles, net

5,098

5,353

Land

5,548

5,452

Construction in progress

326

397

Other, net

1,171

1,979

Total property, plant and equipment

16,106

17,085

Intangible assets

Goodwill

-

757

Software

1,385

1,751

Technical assets

-

754

Other

592

580

Total intangible assets

1,977

3,844

Investments and other assets Investment securities

11,883

11,321

Deferred tax assets

1,263

1,364

Retirement benefit asset

2,427

2,306

Other

2,166

1,418

Allowance for doubtful accounts

(248)

(227)

Total investments and other assets

17,492

16,184

Total non-current assets

35,576

37,114

Total assets

152,216

154,962

1

Liabilities

Current liabilities

(Millions of yen) As of March 31, 2025 As of March 31, 2026

Notes and accounts payable - trade

21,646

20,113

Electronically recorded obligations - operating

652

154

Short-term borrowings

12,742

10,207

Current portion of bonds payable

3,826

-

Accrued expenses

5,839

6,372

Income taxes payable

1,158

1,031

Provision for bonuses

967

1,193

Provision for bonuses for directors (and other officers)

32

105

Provision for environmental measures

809

309

Electronically recorded obligations - non-operating

63

92

Liabilities related to charged supply

1,241

1,388

Other

2,889

3,706

Total current liabilities

51,870

44,673

Non-current liabilities

Bonds payable

1,505

5,924

Long-term borrowings

15,435

12,285

Deferred tax liabilities

446

992

Provision for retirement benefits for directors (and other officers)

84

96

Provision for share awards

161

153

Provision for environmental measures

927

618

Retirement benefit liability

937

939

Other

1,423

2,185

Total non-current liabilities

20,922

23,195

Total liabilities

72,792

67,869

Net assets Shareholders' equity

Share capital

14,939

14,939

Capital surplus

15,071

15,071

Retained earnings

46,420

51,892

Treasury shares

(2,026)

(1,986)

Total shareholders' equity

74,405

79,916

Accumulated other comprehensive income

Valuation difference on available-for-sale securities

1,421

1,997

Foreign currency translation adjustment

796

2,726

Remeasurements of defined benefit plans

665

436

Total accumulated other comprehensive income

2,883

5,160

Non-controlling interests

2,134

2,015

Total net assets

79,423

87,093

Total liabilities and net assets

152,216

154,962

2