Nissei Asb Machine Co,. Ltd.TSE: 6284

Summary of Consolidated Financial Results for the Fiscal Year Ended September 30, 2025(278KB)

· Issued by Nissei Asb Machine Co,. Ltd.

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

Consolidated Financial Results for the Fiscal Year Ended September 30, 2025 (Under Japanese GAAP)

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.)

  1. Consolidated financial results for the fiscal year ended September 30, 2025 (from October 1, 2024 to September 30, 2025)
    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

      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

    2. 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

    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

    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

  2. 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

  3. 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

* Notes
  1. Significant changes in the scope of consolidation during the period: None

  2. Changes in accounting policies, changes in accounting estimates, and restatement

    1. Changes in accounting policies due to revisions to accounting standards and other regulations: None

    2. Changes in accounting policies due to other reasons: None

    3. Changes in accounting estimates: None

    4. Restatement: None

  3. Number of issued shares (common shares)

    1. 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

    2. Number of treasury shares at the end of the period

      As of September 30, 2025

      - shares

      As of September 30, 2024

      357,576 shares

    3. 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

[Reference] Overview of non-consolidated financial results 1. Non-consolidated financial results for the fiscal year ended September 30, 2025 (from October 1, 2024 to September 30, 2025)
  1. 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

    -

  2. 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

Consolidated statement of income

(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

Consolidated statement of comprehensive income

(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

Consolidated statement of changes in equity Fiscal year ended September 30, 2024

(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

Consolidated statement of changes in equity Fiscal year ended September 30, 2025

(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

Consolidated statement of cash flows

(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

  1. 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.

  2. 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

  3. 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.

  1. 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.

  2. The adjustment for depreciation and amortization of ¥229 million is a company-wide expense that has not been allocated primarily to each reporting segment.

  1. Segment profit is adjusted to operating income in consolidated financial statements.

  2. 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.

    1. 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.

    2. The adjustment for depreciation and amortization of ¥235 million is a company-wide expense that has not been allocated primarily to each reporting segment.

  1. Segment profit is adjusted to operating income in consolidated financial statements.

  2. Segment assets are not included because they are not the subject of consideration for determining the allocation of management resources and evaluating business performance.

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