Nissei Asb Machine Co,. Ltd.TSE: 6284

Summary of Consolidated Financial Results for the Three Months Ended December 31, 2025（172KB）

· 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.

February 13, 2026

Consolidated Financial Results for the Three Months Ended December 31, 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 to commence dividend payments: -

Preparation of supplementary material on financial results: Yes

Holding of financial results briefing: None

(Yen amounts are rounded down to millions, unless otherwise noted.)

  1. Consolidated financial results for the three months ended December 31, 2025 (from October 1, 2025 to December 31, 2025)
    1. Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.)

      Net sales

      Operating profit

      Ordinary profit

      Profit attributable to owners of parent

      Three months ended

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      Millions of yen

      %

      December 31, 2025

      11,341

      20.1

      2,586

      25.7

      2,735

      11.2

      1,899

      11.0

      December 31, 2024

      9,440

      17.4

      2,057

      26.1

      2,459

      103.3

      1,711

      95.4

      Note: Comprehensive income For the three months ended December 31, 2025:

      ¥3,290 million

      [(14.8)%]

      For the three months ended December 31, 2024:

      ¥3,861 million

      [-%]

      Basic earnings per share

      Diluted earnings per share

      Three months ended

      Yen

      Yen

      December 31, 2025

      126.70

      -

      December 31, 2024

      114.14

      -

    2. Consolidated financial position

    Total assets

    Net assets

    Equity-to-asset ratio

    As of

    Millions of yen

    Millions of yen

    %

    December 31, 2025

    79,502

    59,238

    74.4

    September 30, 2025

    78,386

    58,946

    75.1

    Reference: Equity

    As of December 31, 2025: ¥59,179 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

    Fiscal year ended September 30, 2025

    Fiscal year ending September 30, 2026

    Yen

    -

    -

    Yen

    0.00

    Yen

    -

    Yen

    200.00

    Yen

    200.00

    Fiscal year ending September 30, 2026 (Forecast)

    0.00

    200.00

    200.00

    Note: Revisions to the forecast of cash dividends most recently announced: None

  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

Note: Revisions to the earnings forecasts most recently announced: None

* Notes

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

  2. Adoption of accounting treatment specific to the preparation of quarterly 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 December 31, 2025

      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 December 31, 2025

      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)

Three months ended December 31, 2025

14,991,058 shares

Three months ended December 31, 2024

14,991,144 shares

  • Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm:None

  • 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)

Supplementary financial results materials are posted on TDnet and the Company's website on the same day.

Quarterly consolidated balance sheet

(Millions of yen)

As of September 30, 2025

As of December 31, 2025

Assets

Current assets

Cash and deposits

32,469

31,223

Notes and accounts receivable - trade

9,430

9,759

Merchandise and finished goods

2,643

3,032

Work in process

7,542

7,650

Raw materials and supplies

7,528

8,243

Other

2,003

2,368

Allowance for doubtful accounts

(140)

(175)

Total current assets

61,477

62,102

Non-current assets

Property, plant and equipment

Buildings and structures, net

4,945

4,999

Machinery, equipment and vehicles, net

4,963

4,952

Land

1,988

1,988

Other, net

2,773

3,137

Total property, plant and equipment

14,670

15,077

Intangible assets

177

179

Investments and other assets

Investment securities

775

826

Other

1,380

1,416

Allowance for doubtful accounts

(95)

(100)

Total investments and other assets

2,060

2,142

Total non-current assets

16,908

17,400

Total assets

78,386

79,502

(Millions of yen)

As of September 30, 2025

As of December 31, 2025

Liabilities

Current liabilities

Notes and accounts payable - trade

2,219

1,823

Short-term borrowings

1,493

1,493

Income taxes payable

1,290

980

Contract liabilities

4,764

6,023

Provision for bonuses

634

430

Provision for bonuses for directors (and other officers)

43

12

Other

2,445

3,223

Total current liabilities

12,891

13,988

Non-current liabilities

Long-term borrowings

4,624

4,250

Provision for retirement benefits for directors (and other officers)

627

652

Retirement benefit liability

1,132

1,217

Other

164

155

Total non-current liabilities

6,548

6,276

Total liabilities

19,439

20,264

Net assets

Shareholders' equity

Share capital

3,860

3,860

Capital surplus

3,196

3,196

Retained earnings

50,855

49,756

Treasury shares

-

(0)

Total shareholders' equity

57,912

56,813

Accumulated other comprehensive income

Valuation difference on available-for-sale securities

440

475

Foreign currency translation adjustment

639

2,013

Remeasurements of defined benefit plans

(103)

(122)

Total accumulated other comprehensive income

976

2,366

Non-controlling interests

57

58

Total net assets

58,946

59,238

Total liabilities and net assets

78,386

79,502

Quarterly consolidated statement of income

(Millions of yen)

Three months ended December 31, 2024

Three months ended December 31, 2025

Net sales

9,440

11,341

Cost of sales

5,017

5,887

Gross profit

4,422

5,453

Selling, general and administrative expenses

2,364

2,867

Operating profit

2,057

2,586

Non-operating income

Interest income

49

68

Dividend income

7

10

Foreign exchange gains

343

74

Other

33

33

Total non-operating income

433

186

Non-operating expenses

Interest expenses

8

7

Loss on retirement of non-current assets

9

0

Litigation expenses

3

19

Other

8

9

Total non-operating expenses

30

37

Ordinary profit

2,459

2,735

Profit before income taxes

2,459

2,735

Income taxes - current

804

766

Income taxes - deferred

(54)

72

Total income taxes

749

839

Profit

1,710

1,896

Loss attributable to non-controlling interests

(0)

(2)

Profit attributable to owners of parent

1,711

1,899

Quarterly consolidated statement of comprehensive income

(Millions of yen)

Three months ended December 31, 2024

Three months ended December 31, 2025

Profit

1,710

1,896

Other comprehensive income

Valuation difference on available-for-sale securities

71

35

Foreign currency translation adjustment

2,081

1,378

Remeasurements of defined benefit plans, net of tax

(2)

(19)

Total other comprehensive income

2,150

1,393

Comprehensive income

3,861

3,290

Comprehensive income attributable to

Comprehensive income attributable to owners of parent

3,859

3,289

Comprehensive income attributable to non-controlling interests

1

1

(Notes on segment information, etc.) Segment Information

  1. The three months of the previous fiscal year (October 1, 2024 to December 31, 2024)

    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

      Quarterly Consolidated Statements of

      Income (Note) 2

      America

      Europe

      South and West Asia

      East Asia

      Total

      Sales

      Revenue generated from customer contracts

      2,990

      1,610

      2,940

      1,898

      9,440

      -

      9,440

      Other Earnings

      -

      -

      -

      -

      -

      -

      -

      Revenues from external customers

      2,990

      1,610

      2,940

      1,898

      9,440

      -

      9,440

      Transactions with other segments

      27

      30

      3,038

      4,688

      7,786

      (7,786)

      -

      Total

      3,018

      1,641

      5,979

      6,587

      17,226

      (7,786)

      9,440

      Segment Profit

      491

      242

      501

      1,854

      3,090

      (1,032)

      2,057

      Note: 1. Segment profit adjustment of (1,032) million yen includes company-wide expenses of (735) million yen and elimination of inter-segment transactions of (297) million yen, which are not 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 quarterly consolidated statements of income.

  2. The three months of the current fiscal year (October 1, 2025 to December 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

      Quarterly Consolidated Statements of

      Income (Note) 2

      America

      Europe

      South and West Asia

      East Asia

      Total

      Sales

      Revenue generated from customer contracts

      3,732

      2,393

      3,364

      1,851

      11,341

      -

      11,341

      Other Earnings

      -

      -

      -

      -

      -

      -

      -

      Revenues from external customers

      3,732

      2,393

      3,364

      1,851

      11,341

      -

      11,341

      Transactions with other segments

      41

      34

      3,234

      5,404

      8,714

      (8,714)

      -

      Total

      3,773

      2,427

      6,599

      7,255

      20,056

      (8,714)

      11,341

      Segment Profit

      208

      409

      761

      2,263

      3,642

      (1,055)

      2,586

      Note: 1. Segment profit adjustment of (1,055) million yen includes (899) million yen in company-wide expenses and (156) 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 quarterly consolidated statements of income.

Company analysis

Earlier from Nissei Asb Machine Co

All Nissei Asb Machine Co news releases