Notice on Consolidated Forecast vs. Actual Results and Prior Year Differences in Non-Consolidated Financial Statements

May 15, 2026

Company Name: Nippon Coke & Engineering Co., Ltd Representative: MATSUOKA Hiroaki, Representative

Director and President

(Securities code: 3315, TSE Prime Market)

Inquiries: OKUZONO Takayuki, General Manager,

Personnel and General Affairs Department (TEL: +81-3-5560-1311)

Nippon Coke & Engineering Co., Ltd. (the "Company") hereby announces that differences have arisen between the full-year consolidated financial forecast for the fiscal year ending March 2026, as announced on February 20, 2026, the actual results disclosed today, and the previous fiscal year's actual results in the non-consolidated financial statements, as detailed below.

1. Differences Between Consolidated Financial Forecast and Actual Results
   1. Differences Between Consolidated Financial Forecast and Actual Results

      	Net sales	Operating profit (loss)	Ordinary profit (loss)	Profit (loss) attributable to owners of parent	Earnings per share
      Previously Announced Earnings Forecasts (A)	Millions of Yen	Millions of Yen	Millions of Yen	Millions of Yen	Yen
      	92,000	0	(900)	(8,400)	(28.86)
      Actual Results (B)	91,386	607	(276)	(7,678)	(26.39)
      Difference (B-A)	(614)	607	624	722
      Change (%)	(0.7)	-	-	-
      (Reference) Actual Results for the Fiscal Year 2024 (the Fiscal Year Ended March 31, 2025)	99,045	(8,562)	(10,269)	(13,908)	(47.79)

   2. Reason for Differences

      Although a reduction in production had been anticipated as a result of the fire involving the coal transportation belt conveyor that occurred at the end of December 2025, the Company succeeded in offsetting the decline in production volume by introducing alternative measures, such as adopting a crane-based coal charging method as a substitute for the damaged belt conveyor, resulting in actual results that exceeded the forecasts.

2. Differences from the Previous Fiscal Year's Actual Results in Non-Consolidated Financial Statements
   1. Differences from the Previous Fiscal Year's Actual Results in Non-Consolidated Financial Statements

      	Net sales	Operating profit (loss)	Ordinary profit (loss)	Profit (loss) attributable to owners of parent	Earnings per share
      Actual Results for Fiscal Year 2024 (A)	Millions of Yen	Millions of Yen	Millions of Yen	Millions of Yen	Yen
      	89,750	(9,752)	(11,325)	(14,522)	(49.90)
      Actual Results for Fiscal Year 2025 (B)	81,972	(539)	(149)	(6,477)	(22.26)
      Difference (B-A)	(7,778)	9,213	11,176	8,045	27.64
      Change (%)	(8.67)	-	-	-	-

   2. Reason for Differences

For the fiscal year ended March 2026, although the coke business experienced a decline in revenue due to falling coking coal market prices, profitability improved year-on-year, driven by a reduction in manufacturing costs resulting from the consolidation of operations centered on the two coke oven batteries in sound operation.