DISCLAIMER: This document has been translated from a part of the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.
November 12, 2025
Company name: NISSEI ASB MACHINE CO., LTD.
Listing: Tokyo Stock Exchange
Securities code: 6284
URL: https://www.nisseiasb.co.jp
Representative: Makoto Fujiwara, Representative Director,President
Inquiries: Yuichi Yamamoto, Director and General Manager, Administration Division Telephone: +81-267-23-1560
Scheduled date of annual general meeting of shareholders: December 17, 2025 Scheduled date to commence dividend payments: December 1, 2025
Scheduled date to file annual securities report: December 18, 2025
Preparation of supplementary material on financial results: Yes
Holding of financial results briefing: Yes (for institutional investors and analysts)
(Yen amounts are rounded down to millions, unless otherwise noted.)
-
Consolidated financial results for the fiscal year ended September 30, 2025 (from October 1, 2024 to September 30, 2025)
-
Consolidated operating results (Percentages indicate year-on-year changes.)
Net sales
Operating profit
Ordinary profit
Profit attributable to owners of parent
Fiscal year ended
Millions of yen
%
Millions of yen
%
Millions of yen
%
Millions of yen
%
September 30, 2025
43,654
18.7
10,641
34.6
10,912
36.3
7,740
33.9
September 30, 2024
36,778
5.7
7,907
10.3
8,008
15.2
5,779
13.6
Note: Comprehensive income For the fiscal year ended September 30, 2025:
¥8,346 million
[95.7%]
For the fiscal year ended September 30, 2024:
¥4,264 million
[(28.7)%]
Basic earnings per share
Diluted earnings per share
Return on equity
Ratio of ordinary profit to total assets
Ratio of operating profit to net sales
Fiscal year ended
Yen
Yen
%
%
%
September 30, 2025
516.36
-
13.9
14.4
24.4
September 30, 2024
385.52
-
11.2
11.2
21.5
-
Consolidated financial position
Total assets
Net assets
Equity-to-asset ratio
Net assets per share
As of
Millions of yen
Millions of yen
%
Yen
September 30, 2025
78,386
58,946
75.1
3,928.27
September 30, 2024
72,761
52,848
72.6
3,522.27
Reference: Equity
As of September 30, 2025: ¥58,889 million
As of September 30, 2024: ¥52,802 million
- 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
Fiscal year ended
Millions of yen
Millions of yen
Millions of yen
Millions of yen
September 30, 2025
8,390
(1,004)
(3,866)
32,469
September 30, 2024
9,609
(794)
(3,374)
28,439
-
Consolidated operating results (Percentages indicate year-on-year changes.)
-
Cash dividends
Annual dividends per share
Total cash dividends (Total)
Payout ratio (Consolidated)
Ratio of dividends to net assets (Consolidated)
First quarter-end
Second quarter-end
Third quarter-end
Fiscal year-end
Total
Yen
Yen
Yen
Yen
Yen
Millions of yen
%
%
Fiscal year ended
September 30, 2024
-
0.00
-
150.00
150.00
2,248
38.9
4.4
Fiscal year ended September 30, 2025
-
0.00
-
200.00
200.00
2,998
38.7
5.4
Fiscal year ending September 30, 2026 (Forecast)
0.00
200.00
200.00
37.0
- Forecast of consolidated financial results for the fiscal year ending September 30, 2026 (from October 1, 2025 to September 30, 2026)
(Percentages indicate year-on-year changes.)
Net sales | Operating profit | Ordinary profit | Profit attributable to owners of parent | Basic earnings per share | |||||
Fiscal year ending September 30, 2026 | Millions of yen | % | Millions of yen | % | Millions of yen | % | Millions of yen | % | Yen |
46,800 | 7.2 | 11,500 | 8.1 | 11,600 | 6.3 | 8,100 | 4.6 | 540.32 | |
Significant changes in the scope of consolidation during the period: None
Changes in accounting policies, changes in accounting estimates, and restatement
Changes in accounting policies due to revisions to accounting standards and other regulations: None
Changes in accounting policies due to other reasons: None
Changes in accounting estimates: None
Restatement: None
Number of issued shares (common shares)
Total number of issued shares at the end of the period (including treasury shares)
As of September 30, 2025
14,991,108 shares
As of September 30, 2024
15,348,720 shares
Number of treasury shares at the end of the period
As of September 30, 2025
- shares
As of September 30, 2024
357,576 shares
Average number of shares outstanding during the period
Fiscal year ended September 30, 2025 | 14,991,132 shares |
Fiscal year ended September 30, 2024 | 14,991,272 shares |
-
Non-consolidated operating results (Percentages indicate year-on-year changes.)
Net sales
Operating profit
Ordinary profit
Profit
Fiscal year ended
Millions of yen
%
Millions of yen
%
Millions of yen
%
Millions of yen
%
September 30, 2025
27,661
16.6
3,586
56.6
4,174
(4.5)
2,961
(16.2)
September 30, 2024
23,719
4.2
2,289
(38.7)
4,372
(18.9)
3,534
(14.8)
Basic earnings per share
Diluted earnings per share
Fiscal year ended
Yen
Yen
September 30, 2025
197.56
-
September 30, 2024
235.79
-
- Non-consolidated financial position
Total assets | Net assets | Equity-to-asset ratio | Net assets per share | |
As of | Millions of yen | Millions of yen | % | Yen |
September 30, 2025 | 52,627 | 40,471 | 76.9 | 2,699.73 |
September 30, 2024 | 52,617 | 39,543 | 75.2 | 2,637.76 |
Reference: Equity
As of September 30, 2025: ¥40,471 million
As of September 30, 2024: ¥39,543 million
Financial results reports are exempt from audit conducted by certified public accountants or an audit firm.
Proper use of earnings forecasts, and other special matters
(Cautions on forward-looking statements, etc.)
The earnings forecasts described in this document are forecasts based on information available to the Company and certain assumptions that the Company deems reasonable, and actual results may differ due to various factors. For information on the assumptions on which earnings forecasts are based and precautions for using earnings forecasts, please refer to "1. Please refer to "Summary of Operating Results for the Current Fiscal Year" (1) Summary of Operating Results for the Current Fiscal Year.
(Method of accessing supplementary material on financial results)
The Company plans to hold an earnings briefing for institutional investors and analysts on November 26, 2025. The supplementary financial results materials to be distributed at this briefing will be posted on TDnet and the Company's website by the time of the financial results briefing.
Consolidated balance sheet(Millions of yen)
As of September 30, 2024 | As of September 30, 2025 | |
Assets | ||
Current assets | ||
Cash and deposits | 28,439 | 32,469 |
Notes receivable - trade | 116 | 301 |
Accounts receivable - trade | 6,956 | 9,128 |
Merchandise and finished goods | 2,604 | 2,643 |
Work in process | 8,012 | 7,542 |
Raw materials and supplies | 7,561 | 7,528 |
Other | 1,533 | 2,003 |
Allowance for doubtful accounts | (117) | (140) |
Total current assets | 55,106 | 61,477 |
Non-current assets | ||
Property, plant and equipment | ||
Buildings and structures | 10,001 | 10,089 |
Accumulated depreciation | (4,887) | (5,144) |
Buildings and structures, net | 5,113 | 4,945 |
Machinery, equipment and vehicles | 16,079 | 16,378 |
Accumulated depreciation | (10,369) | (11,415) |
Machinery, equipment and vehicles, net | 5,709 | 4,963 |
Tools, furniture and fixtures | 1,495 | 1,469 |
Accumulated depreciation | (1,273) | (1,238) |
Tools, furniture and fixtures, net | 221 | 230 |
Land | 1,988 | 1,988 |
Leased assets | 3,022 | 2,883 |
Accumulated depreciation | (545) | (589) |
Leased assets, net | 2,476 | 2,293 |
Construction in progress | 220 | 248 |
Total property, plant and equipment | 15,730 | 14,670 |
Intangible assets | 127 | 177 |
Investments and other assets | ||
Investment securities | 449 | 775 |
Deferred tax assets | 806 | 732 |
Other | 636 | 648 |
Allowance for doubtful accounts | (95) | (95) |
Total investments and other assets | 1,796 | 2,060 |
Total non-current assets | 17,654 | 16,908 |
Total assets | 72,761 | 78,386 |
(Millions of yen)
As of September 30, 2024 | As of September 30, 2025 | |
Liabilities | ||
Current liabilities | ||
Notes and accounts payable - trade | 2,270 | 2,219 |
Short-term borrowings | 1,493 | 1,493 |
Income taxes payable | 473 | 1,290 |
Contract liabilities | 4,889 | 4,764 |
Provision for bonuses | 674 | 634 |
Provision for bonuses for directors (and other officers) | 39 | 43 |
Other | 2,022 | 2,445 |
Total current liabilities | 11,862 | 12,891 |
Non-current liabilities | ||
Long-term borrowings | 6,118 | 4,624 |
Deferred tax liabilities | 5 | 5 |
Provision for retirement benefits for directors (and other officers) | 565 | 627 |
Retirement benefit liability | 1,107 | 1,132 |
Other | 254 | 159 |
Total non-current liabilities | 8,050 | 6,548 |
Total liabilities | 19,912 | 19,439 |
Net assets | ||
Shareholders' equity | ||
Share capital | 3,860 | 3,860 |
Capital surplus | 3,196 | 3,196 |
Retained earnings | 45,665 | 50,855 |
Treasury shares | (302) | - |
Total shareholders' equity | 52,420 | 57,912 |
Accumulated other comprehensive income | ||
Valuation difference on available-for-sale securities | 224 | 440 |
Foreign currency translation adjustment | 230 | 639 |
Remeasurements of defined benefit plans | (71) | (103) |
Total accumulated other comprehensive income | 382 | 976 |
Non-controlling interests | 45 | 57 |
Total net assets | 52,848 | 58,946 |
Total liabilities and net assets | 72,761 | 78,386 |
(Millions of yen)
Fiscal year ended September 30, 2024 | Fiscal year ended September 30, 2025 | |
Net sales | 36,778 | 43,654 |
Cost of sales | 19,397 | 23,073 |
Gross profit | 17,381 | 20,581 |
Selling, general and administrative expenses | 9,473 | 9,940 |
Operating profit | 7,907 | 10,641 |
Non-operating income | ||
Interest income | 226 | 238 |
Dividend income | 12 | 20 |
Commission income | 58 | - |
Other | 118 | 119 |
Total non-operating income | 416 | 378 |
Non-operating expenses | ||
Interest expenses | 38 | 44 |
Loss on valuation of investment securities | 60 | - |
Foreign exchange losses | 152 | 7 |
Loss on retirement of non-current assets | 9 | 29 |
Litigation expenses | 26 | 21 |
Other | 28 | 4 |
Total non-operating expenses | 315 | 106 |
Ordinary profit | 8,008 | 10,912 |
Profit before income taxes | 8,008 | 10,912 |
Income taxes - current | 2,163 | 3,098 |
Income taxes for prior periods | - | 78 |
Income taxes - deferred | 62 | (14) |
Total income taxes | 2,226 | 3,162 |
Profit | 5,782 | 7,749 |
Profit attributable to non-controlling interests | 3 | 9 |
Profit attributable to owners of parent | 5,779 | 7,740 |
(Millions of yen)
Fiscal year ended September 30, 2024 | Fiscal year ended September 30, 2025 | |
Profit | 5,782 | 7,749 |
Other comprehensive income | ||
Valuation difference on available-for-sale securities | 22 | 216 |
Foreign currency translation adjustment | (1,529) | 411 |
Remeasurements of defined benefit plans, net of tax | (12) | (31) |
Total other comprehensive income | (1,518) | 596 |
Comprehensive income | 4,264 | 8,346 |
Comprehensive income attributable to | ||
Comprehensive income attributable to owners of parent | 4,258 | 8,335 |
Comprehensive income attributable to non-controlling interests | 5 | 11 |
(Millions of yen)
Shareholders' equity | |||||
Share capital | Capital surplus | Retained earnings | Treasury shares | Total shareholders' equity | |
Balance at beginning of period | 3,860 | 3,196 | 41,685 | (301) | 48,440 |
Changes during period | |||||
Dividends of surplus | (1,798) | (1,798) | |||
Profit attributable to owners of parent | 5,779 | 5,779 | |||
Purchase of treasury shares | (0) | (0) | |||
Cancellation of treasury shares | |||||
Net changes in items other than shareholders' equity | |||||
Total changes during period | - | - | 3,980 | (0) | 3,979 |
Balance at end of period | 3,860 | 3,196 | 45,665 | (302) | 52,420 |
Accumulated other comprehensive income | Non-controlling interests | Total net assets | ||||
Valuation difference on available-for-sale securities | Foreign currency translation adjustment | Remeasurements of defined benefit plans | Total accumulated other comprehensive income | |||
Balance at beginning of period | 201 | 1,761 | (59) | 1,903 | 40 | 50,384 |
Changes during period | ||||||
Dividends of surplus | (1,798) | |||||
Profit attributable to owners of parent | 5,779 | |||||
Purchase of treasury shares | (0) | |||||
Cancellation of treasury shares | ||||||
Net changes in items other than shareholders' equity | 22 | (1,531) | (12) | (1,520) | 5 | (1,515) |
Total changes during period | 22 | (1,531) | (12) | (1,520) | 5 | 2,464 |
Balance at end of period | 224 | 230 | (71) | 382 | 45 | 52,848 |
(Millions of yen)
Shareholders' equity | |||||
Share capital | Capital surplus | Retained earnings | Treasury shares | Total shareholders' equity | |
Balance at beginning of period | 3,860 | 3,196 | 45,665 | (302) | 52,420 |
Changes during period | |||||
Dividends of surplus | (2,248) | (2,248) | |||
Profit attributable to owners of parent | 7,740 | 7,740 | |||
Purchase of treasury shares | (0) | (0) | |||
Cancellation of treasury shares | (302) | 302 | - | ||
Net changes in items other than shareholders' equity | |||||
Total changes during period | - | - | 5,189 | 302 | 5,491 |
Balance at end of period | 3,860 | 3,196 | 50,855 | - | 57,912 |
Accumulated other comprehensive income | Non-controlling interests | Total net assets | ||||
Valuation difference on available-for-sale securities | Foreign currency translation adjustment | Remeasurements of defined benefit plans | Total accumulated other comprehensive income | |||
Balance at beginning of period | 224 | 230 | (71) | 382 | 45 | 52,848 |
Changes during period | ||||||
Dividends of surplus | (2,248) | |||||
Profit attributable to owners of parent | 7,740 | |||||
Purchase of treasury shares | (0) | |||||
Cancellation of treasury shares | - | |||||
Net changes in items other than shareholders' equity | 216 | 409 | (31) | 594 | 11 | 605 |
Total changes during period | 216 | 409 | (31) | 594 | 11 | 6,097 |
Balance at end of period | 440 | 639 | (103) | 976 | 57 | 58,946 |
(Millions of yen)
Fiscal year ended September 30, 2024 | Fiscal year ended September 30, 2025 | |
Cash flows from operating activities | ||
Profit before income taxes | 8,008 | 10,912 |
Depreciation | 1,873 | 1,856 |
Increase (decrease) in allowance for doubtful accounts | 11 | 14 |
Increase (decrease) in provision for bonuses | 10 | (48) |
Increase (decrease) in provision for retirement benefits for directors (and other officers) | (6) | 57 |
Increase (decrease) in retirement benefit liability | 161 | (6) |
Interest and dividend income | (238) | (259) |
Interest expenses | 38 | 32 |
Loss (gain) on valuation of investment securities | 60 | - |
Foreign exchange losses (gains) | 232 | 45 |
Decrease (increase) in trade receivables | 119 | (2,045) |
Decrease (increase) in inventories | (348) | 620 |
Increase (decrease) in trade payables | 440 | (257) |
Increase (decrease) in accounts payable - other | 86 | 273 |
Increase (decrease) in contract liabilities | 1,413 | (356) |
Other, net | (469) | (182) |
Subtotal | 11,391 | 10,656 |
Interest and dividends received | 239 | 263 |
Interest paid | (40) | (33) |
Income taxes paid | (1,980) | (2,495) |
Net cash provided by (used in) operating activities | 9,609 | 8,390 |
Cash flows from investing activities | ||
Purchase of property, plant and equipment | (708) | (930) |
Proceeds from sale of property, plant and equipment | 3 | 34 |
Purchase of intangible assets | (80) | (96) |
Purchase of investment securities | (10) | (10) |
Other, net | 1 | (1) |
Net cash provided by (used in) investing activities | (794) | (1,004) |
Cash flows from financing activities | ||
Repayments of long-term borrowings | (1,493) | (1,493) |
Repayments of lease liabilities | (82) | (125) |
Purchase of treasury shares | (0) | (0) |
Dividends paid | (1,797) | (2,247) |
Net cash provided by (used in) financing activities | (3,374) | (3,866) |
Effect of exchange rate change on cash and cash equivalents | (580) | 510 |
Net increase (decrease) in cash and cash equivalents | 4,860 | 4,029 |
Cash and cash equivalents at beginning of period | 23,578 | 28,439 |
Cash and cash equivalents at end of period | 28,439 | 32,469 |
(Notes on segment information, etc.) Segment Information
Overview of Reporting Segments
The Company's reporting segments are those of the Company's constituent units for which segregated financial information is available and is subject to periodic review by the Board of Directors in order to determine the allocation of management resources and evaluate performance.
The Group is engaged in the manufacture and sale of stretch blow molding machines, specialized molds, ancillary equipment and parts, and is engaged in the manufacture and sale of the Company and ASB INTERNATIONAL PVT. LTD. LTD. (India) manufactures products for all sales regions, and sales to the Americas, Europe, South and West Asia, and East Asia are sold to NISSEI ASB CO. (U.S.A.), NISSEI ASB CENTRO AMERICA, S.A. DE C.V. (Mexico), NISSEI ASB GmbH (Germany), and NISSEI ASB PTE. LTD. (SINGAPORE), ASB INTERNATIONAL PVT. LTD. LTD. (India), NISSEI ASB FZE (UAE), and the Company and other
subsidiaries are responsible for this.
The Company formulates a comprehensive group management policy and supervises each subsidiary. Each subsidiary is an independent management unit and conducts business activities in each region.
Accordingly, the Company is comprised of regional segments based on the location of the Company and its subsidiaries, with four reporting segments: Americas, Europe, South and West Asia, and East Asia.
Method of calculating the amount of sales, profit or loss, and other items for each reporting segment
The accounting methods for the reported business segments are generally identical to those used in the preparation of consolidated financial statements. Profit in the reporting segment is a figure based on operating income.
(Millions of yen)
Reportable segments
Adjustment amount (Note) 1
Amount recorded in consolidated
financial statements (Note 2)
America
Europe
South and West Asia
East Asia
Total
Sales
Revenue generated from customer contracts
12,118
7,615
10,774
6,269
36,778
-
36,778
Other Earnings
-
-
-
-
-
-
-
Revenues from external customers
12,118
7,615
10,774
6,269
36,778
-
36,778
Transactions with other segments
237
30
11,919
18,276
30,464
(30,464)
-
Total
12,356
7,646
22,693
24,546
67,242
(30,464)
36,778
Segment Profit
1,803
1,038
2,151
5,448
10,440
(2,533)
7,907
Other items
152
57
1,426
7
1,643
229
1,873
Depreciation
Information on the amount of sales, profit or loss, and other items for each reported segment, as well as revenue breakdown information The previous fiscal year (October 1, 2023 to September 30, 2024)
Note: 1. The details of the adjustment amount are as follows.
Segment profit adjustment of (2,533) million yen includes (3,139) million yen in company-wide expenses that have not been allocated to each reporting segment and 606 million yen in elimination of inter-segment transactions. Corporate expenses are general and administrative expenses that are not primarily attributable to the reporting segment.
The adjustment for depreciation and amortization of ¥229 million is a company-wide expense that has not been allocated primarily to each reporting segment.
Segment profit is adjusted to operating income in consolidated financial statements.
Segment assets are not included because they are not the subject of consideration for determining the allocation of management resources and evaluating business performance.
The current fiscal year (October 1, 2024 to September 30, 2025)
(Millions of yen)
Reportable segments
Adjustment amount (Note) 1
Amount recorded in consolidated
financial statements (Note 2)
America
Europe
South and West Asia
East Asia
Total
Sales
Revenue generated from customer contracts
14,119
8,083
13,042
8,408
43,654
-
43,654
Other Earnings
-
-
-
-
-
-
-
Revenues from external customers
14,119
8,083
13,042
8,408
43,654
-
43,654
Transactions with other segments
161
104
12,767
20,072
33,105
(33,105)
-
Total
14,280
8,188
25,809
28,481
76,760
(33,105)
43,654
Segment Profit
2,482
1,305
3,051
6,951
13,790
(3,149)
10,641
Other items
136
66
1,408
10
1,621
235
1,856
Depreciation
Note: 1. The details of the adjustment amount are as follows.
Segment profit adjustment of (3,149) million yen includes (3,370) million yen in company-wide expenses and 221 million yen in inter-segment transaction elimination that have not been allocated to each reporting segment. Corporate expenses are general and administrative expenses that are not primarily attributable to the reporting segment.
The adjustment for depreciation and amortization of ¥235 million is a company-wide expense that has not been allocated primarily to each reporting segment.
Segment profit is adjusted to operating income in consolidated financial statements.
Segment assets are not included because they are not the subject of consideration for determining the allocation of management resources and evaluating business performance.
