Nissei Asb Machine Co,. Ltd.TSE: 6284

Summary of Consolidated Financial Results for the Six Months Ended Mar 31, 2026（239KB）

· 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.

May 13, 2026

Consolidated Financial Results for the Six Months Ended March 31, 2026 (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 to file semi-annual securities report: May 15, 2026

Scheduled date to commence dividend payments: -

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 six months ended March 31, 2026 (from October 1, 2025 to March 31, 2026)
    1. Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.)

      Net sales

      Operating profit

      Ordinary profit

      Profit attributable to owners of parent

      Six months ended

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      March 31, 2026

      24,041

      9.8

      6,506

      18.8

      6,680

      16.3

      4,784

      19.3

      March 31, 2025

      21,902

      31.6

      5,476

      59.6

      5,745

      65.4

      4,008

      54.0

      Note: Comprehensive income For the six months ended March 31, 2026:

      ¥5,902 million

      [23.9%]

      For the six months ended March 31, 2025:

      ¥4,764 million

      [55.8%]

      Basic earnings per share

      Diluted earnings per share

      Six months ended

      Yen

      Yen

      March 31, 2026

      319.14

      -

      March 31, 2025

      267.42

      -

    2. Consolidated financial position

    Total assets

    Net assets

    Equity-to-asset ratio

    As of

    Millions of yen

    Millions of yen

    %

    March 31, 2026

    82,333

    61,850

    75.1

    September 30, 2025

    78,386

    58,946

    75.1

    Reference: Equity

    As of March 31, 2026: ¥61,792 million

    As of September 30, 2025: ¥58,889 million

  2. Cash dividends

    Annual dividends per share

    First quarter-end

    Second quarter-end

    Third quarter-end

    Fiscal year-end

    Total

    Yen

    Yen

    Yen

    Yen

    Yen

    Fiscal year ended

    September 30, 2025

    -

    0.00

    -

    200.00

    200.00

    Fiscal year ending September 30, 2026

    -

    0.00

    Fiscal year ending September 30, 2026 (Forecast)

    240.00

    240.00

    Note: Revisions to the forecast of cash dividends most recently announced: Yes

  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

50,000

14.5

13,000

22.2

13,100

20.0

9,100

17.6

607.03

Note: Revisions to the earnings forecasts most recently announced: Yes

* Notes

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

  2. Adoption of accounting treatment specific to the preparation of semi-annual consolidated financial statements: None

  3. 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

  4. Number of issued shares (common shares)

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

      As of March 31, 2026

      14,991,108 shares

      As of September 30, 2025

      14,991,108 shares

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

      As of March 31, 2026

      50 shares

      As of September 30, 2025

      - shares

    3. Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year)

Six months ended March 31, 2026

14,991,058 shares

Six months ended March 31, 2025

14,991,144 shares

  • Semi-annual financial results reports are exempt from review 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. Summary of Operating Results, etc. (3) Explanation of Forward-Looking Information such as Consolidated Earnings Forecasts."

(Method of accessing supplementary material on financial results and contents of the financial results briefing)

Supplementary financial results materials are posted on TDnet and the Company's website on the same day. In addition, the Company plans to hold an earnings briefing for institutional investors and analysts on May 25, 2026, and the materials will be posted on TDnet and the Company's website by that date.

Semi-annual consolidated balance sheet

(Millions of yen)

As of September 30, 2025

As of March 31, 2026

Assets

Current assets

Cash and deposits

32,469

33,143

Notes and accounts receivable - trade

9,430

11,434

Merchandise and finished goods

2,643

3,287

Work in process

7,542

7,572

Raw materials and supplies

7,528

7,929

Other

2,003

1,912

Allowance for doubtful accounts

(140)

(209)

Total current assets

61,477

65,070

Non-current assets

Property, plant and equipment

Buildings and structures, net

4,945

4,958

Machinery, equipment and vehicles, net

4,963

4,697

Land

1,988

1,988

Other, net

2,773

3,271

Total property, plant and equipment

14,670

14,915

Intangible assets

177

144

Investments and other assets

Investment securities

775

897

Other

1,380

1,407

Allowance for doubtful accounts

(95)

(102)

Total investments and other assets

2,060

2,202

Total non-current assets

16,908

17,262

Total assets

78,386

82,333

(Millions of yen)

As of September 30, 2025

As of March 31, 2026

Liabilities

Current liabilities

Notes and accounts payable - trade

2,219

1,671

Short-term borrowings

1,493

1,493

Income taxes payable

1,290

1,226

Contract liabilities

4,764

6,787

Provision for bonuses

634

679

Provision for bonuses for directors (and other officers)

43

26

Other

2,445

2,701

Total current liabilities

12,891

14,585

Non-current liabilities

Long-term borrowings

4,624

3,877

Provision for retirement benefits for directors (and other officers)

627

668

Retirement benefit liability

1,132

1,186

Other

164

164

Total non-current liabilities

6,548

5,897

Total liabilities

19,439

20,483

Net assets

Shareholders' equity

Share capital

3,860

3,860

Capital surplus

3,196

3,196

Retained earnings

50,855

52,641

Treasury shares

-

(0)

Total shareholders' equity

57,912

59,698

Accumulated other comprehensive income

Valuation difference on available-for-sale securities

440

524

Foreign currency translation adjustment

639

1,656

Remeasurements of defined benefit plans

(103)

(86)

Total accumulated other comprehensive income

976

2,094

Non-controlling interests

57

57

Total net assets

58,946

61,850

Total liabilities and net assets

78,386

82,333

Semi-annual consolidated statement of income

(Millions of yen)

Six months ended March 31, 2025

Six months ended March 31, 2026

Net sales

21,902

24,041

Cost of sales

11,637

12,149

Gross profit

10,265

11,892

Selling, general and administrative expenses

4,788

5,385

Operating profit

5,476

6,506

Non-operating income

Interest income

105

137

Dividend income

7

10

Foreign exchange gains

106

3

Other

95

93

Total non-operating income

314

245

Non-operating expenses

Interest expenses

16

15

Loss on retirement of non-current assets

10

1

Litigation expenses

6

34

Other

11

19

Total non-operating expenses

45

71

Ordinary profit

5,745

6,680

Profit before income taxes

5,745

6,680

Income taxes - current

1,713

1,824

Income taxes - deferred

13

75

Total income taxes

1,727

1,899

Profit

4,017

4,781

Profit (loss) attributable to non-controlling interests

8

(2)

Profit attributable to owners of parent

4,008

4,784

Semi-annual consolidated statement of comprehensive income

(Millions of yen)

Six months ended March 31, 2025

Six months ended March 31, 2026

Profit

4,017

4,781

Other comprehensive income

Valuation difference on available-for-sale securities

96

84

Foreign currency translation adjustment

676

1,019

Remeasurements of defined benefit plans, net of tax

(25)

16

Total other comprehensive income

746

1,120

Comprehensive income

4,764

5,902

Comprehensive income attributable to

Comprehensive income attributable to owners of parent

4,756

5,902

Comprehensive income attributable to non-controlling interests

8

0

Semi-annual consolidated statement of cash flows

(Millions of yen)

Six months ended March 31, 2025

Six months ended March 31, 2026

Cash flows from operating activities

Profit before income taxes

5,745

6,680

Depreciation

930

954

Increase (decrease) in allowance for doubtful accounts

(15)

57

Interest and dividend income

(112)

(148)

Interest expenses

16

15

Decrease (increase) in trade receivables

(1,992)

(1,512)

Decrease (increase) in inventories

605

(711)

Increase (decrease) in trade payables

(235)

(804)

Increase (decrease) in contract liabilities

949

1,739

Other, net

196

(19)

Subtotal

6,087

6,251

Interest and dividends received

109

145

Interest paid

(17)

(15)

Income taxes paid

(1,336)

(1,814)

Net cash provided by (used in) operating activities

4,843

4,566

Cash flows from investing activities

Purchase of property, plant and equipment

(443)

(956)

Purchase of intangible assets

(63)

(9)

Purchase of investment securities

(10)

-

Other, net

13

3

Net cash provided by (used in) investing activities

(502)

(962)

Cash flows from financing activities

Repayments of long-term borrowings

(746)

(746)

Purchase of treasury shares

-

(0)

Dividends paid

(2,246)

(2,995)

Other, net

(38)

(48)

Net cash provided by (used in) financing activities

(3,032)

(3,790)

Effect of exchange rate change on cash and cash equivalents

279

861

Net increase (decrease) in cash and cash equivalents

1,587

674

Cash and cash equivalents at beginning of period

28,439

32,469

Cash and cash equivalents at end of period

30,026

33,143

(Notes on segment information, etc.) Segment Information

  1. Previous interim consolidated accounting period (October 1, 2024 to March 31, 2025)

    1. Information on sales and the amount of profit or loss for each reported segment, as well as information on the breakdown of revenues

      (Millions of yen)

      Reportable segments

      Adjustment amount (Note) 1

      Interim Consolidated Statements of Income (Note 2)

      America

      Europe

      South and West Asia

      East Asia

      Total

      Sales

      Revenue generated from customer contracts

      6,957

      3,816

      6,382

      4,745

      21,902

      -

      21,902

      Other Earnings

      -

      -

      -

      -

      -

      -

      -

      Revenues from external customers

      6,957

      3,816

      6,382

      4,745

      21,902

      -

      21,902

      Transactions with other segments

      81

      61

      6,994

      9,982

      17,119

      (17,119)

      -

      Total

      7,038

      3,878

      13,376

      14,727

      39,021

      (17,119)

      21,902

      Segment Profit

      1,330

      637

      2,025

      3,049

      7,043

      (1,567)

      5,476

      Note: 1. Segment profit adjustment of (1,567) million yen includes (1,607) million yen in company-wide expenses and 39 million yen in elimination of inter-segment transactions 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. Segment profit is adjusted to operating income in the interim consolidated statements of income.

  2. Interim Consolidated Accounting Period (October 1, 2025 to March 31, 2026)

    1. Information on sales and the amount of profit or loss for each reported segment, as well as information on the breakdown of revenues

      (Millions of yen)

      Reportable segments

      Adjustment amount (Note) 1

      Interim Consolidated Statements of Income (Note 2)

      America

      Europe

      South and West Asia

      East Asia

      Total

      Sales

      Revenue generated from customer contracts

      8,133

      5,129

      6,940

      3,838

      24,041

      -

      24,041

      Other Earnings

      -

      -

      -

      -

      -

      -

      -

      Revenues from external customers

      8,133

      5,129

      6,940

      3,838

      24,041

      -

      24,041

      Transactions with other segments

      129

      49

      6,998

      11,567

      18,745

      (18,745)

      -

      Total

      8,262

      5,179

      13,939

      15,405

      42,787

      (18,745)

      24,041

      Segment Profit

      964

      834

      1,988

      4,563

      8,351

      (1,844)

      6,506

      Note: 1. Segment profit adjustment of (1,844) million yen includes (1,644) million yen in company-wide expenses and (199) 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. Segment profit is adjusted to operating income in the interim consolidated statements of income.

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