Trusco Nakayama CorporationTSE: 9830

Business Performance Date Analysis2024(JAN 1 2024-DEC 31 2024)

Apr 17, 2025 at 11:01 AM UTC · Issued by Trusco Nakayama Corporation

The 62nd Business Year Business

Performance Data Analysis

FYE December 31, 2024

Published by:

(Securities code: 9830)

Business Administration Headquarters, Corporate Planning Division, Public Relations & IR Section

Trusco Fiorito Bldg. 10th floor, 4-28-1, Shinbashi, Minato-ku, Tokyo 105-0004, Japan

TEL：03-3433-9840 FAX：03-3433-9881

E-mail: info@Trusco.co.jp	1

Table of Contents

01. Company Profile ……………………… P.3

Company overview

Business flow

02. Company-wide Business …………… P.6

Performance

Accounting highlights

[Consolidated] Business performance / plans

[Consolidated] Monthly sales

[Consolidated] Monthly sales by sales route

03. Sales Performance ………………… P. 11

[Consolidated] Business performance / plans by sales route [Non-consolidated] Sales by category of goods

[Non-consolidated] Changes in sales by category of goods (small category)

[Non-consolidated] Sales of private brand (PB) goods

This document contains statements regarding future forecasts of business performance and business plans. Such statements are not guarantees of future performance and involve risks and uncertainties.

Please note that future performance may differ from the planned figures due to changes in the management environment and other factors. This document is for informational purposes only and the Company is under no obligation to update it with the latest information available at this time.

04. Financial and Other Performances …… P. 20

[Consolidated] Selling, general and administrative expenses (SGA)

[Consolidated] Details of selling, general and administrative expenses (SGA)

[Consolidated] Financial statements and financial indicators

[Consolidated] Capital expenditures Future capital investment plans

[Consolidated] Quarterly business performance and budget (quarterly) (cumulative)

05. Management Plan

…………………… P. 28

[Consolidated] Full-year Management plan for the 63ｒｄ business year

[Consolidated] 63rd Business Year Management plan by sales route [Consolidated] Capital Investment Plan for 63rd Fiscal Year

[Consolidated] Quarterly business budget (quarterly) (cumulative) Vision - Medium-termmanagement ability targets -

06.	Various key indicators	…………………… P. 37
Merchandise / Logistics / Catalogs & Media/Sales / Digital / Human
Resources
07.	ESG Information		4
		………………………… P. 4

TRUSCO's "Gentleness for the Future" Project

Sustainability indicators

Relationship with society & corporate governance

08. Reference Information …………………… P. 49

Stock information

Index comparison in the industry

The Company's sales index and industrial production index

Company Profile

Company overview

Business flow

Company overview

Corporate message

Company name	TRUSCO Nakayama Corporation

Founding	May 15, 1959

	Tetsuya Nakayama, President

Representative	Chairman, Nakayama Visual Welfare Foundation
Vice president, Japan Federation of Machine Tool Distributors Associations

	President, Osaka Machine Appliance Wholesaler Cooperative

"GAMBARE!!

JAPANESE MONODZUKURI".

Head offices	Tokyo Head Office (Minato-ku, Tokyo, registered as official headquarters)
Osaka Head Office (Chuo-ku, Osaka City)


	95 in total:
	89 domestic bases:	(2 head offices, 59 domestic sales branches, 28 domestic distribution centers)
Number of offices	6 overseas bases:	(Local subsidiaries: Trusco NAKAYAMA CORPORATION (THAILAND)
		LIMITED, Trusco NAKAYAMA CORPORATION (INDONESIA) LIMITED,
	TRUSCO NAKAYAMA USA, INC. Supplier development office: Germany, Taiwan, Thailand)

Capital stock	5,022,370,000 yen

Listed stock exchange	Prime Market of the Tokyo Stock Exchange (Code number: 9830)

Number of employees	3,184 (consolidated)

Credit rating	Single A (Rating and Investment Information, Inc.)

	Wholesale of all kinds of factory auxiliary materials (pro-tools), including working tools,
Line of business	measuring tools, and cutting tools needed in production. The company's mission is to improve
the convenience of materials procurement at manufacturing sites through the general catalog

	"Trusco Orange Book" and the search site "Trusco Orange Book.Com."

Tokyo Head Office: Trusco Fiorito Bldg.
(Minato-ku, Tokyo)	4

As of the end of December 2024

Company overview

Manufacturers

3,637 companies

Domestic suppliers

3,284 companies3,046

32		330

Overseas

30 countries,

353 companies

Wholesale

Connecting an outlet to Trusco is an easy way to take advantage of our resources.

Merchandise Logistics

SalesDigital

Distributors

Retail 5,652 companies

Factory route

We deliver our products to factories, construction sites, and other manufacturing sites through machine tool dealers, etc.

e-business route

The products are delivered to factories and consumers through Internet order companies.

Home center route

We deliver our products to consumers through home centers and pro-tool shops.

Overseas route

We deliver our products to manufacturing sites around the world.

Users

∞ (infinite)

Manufacturers, construction companies, etc.

Manufacturers, general consumers, etc.

Businesses conducting outdoor work, general consumers, etc.

Overseas manufacturers, etc.

As of the end of December 2024	5

Company-wide

Business

Performance

Accounting highlights

[Consolidated] Business performance / plans

[Consolidated] Monthly sales

[Consolidated] Monthly sales by sales route

Accounting highlights

▮Actual result for FYE December 31,2024(62nd business year)

	295,024million yen	Impact of measures that contribute to improved customer convenience and reduced environmental impact, including "Niawase +
Net Sales	Yuchoku" (assortment & direct delivery to users), which holds an abundant inventory of approximately 610,000 items and
(YoY Change+10.0％)
	utilizes state-of-the-art distribution equipment


Gross Profit	61,683million yen	While sales increased due to higher sales, valuation gains on inventory items due to price revisions decreased from last year
(YoY Change+7.2％)	(this fiscal year: 1.4 billion yen, previous year: 2.3 billion yen).


Selling, general and	41,704million yen	・Salaries and bonuses (+973 million yen) Impact of monthly achievement incentive payments, increase in part-time employees
and hourly wages, etc.
administrative expenses(SGA)	(YoY Change+6.9％)
・Freight and packing expenses (+824 million yen) ・Depreciation (△161 million yen)

Ordinary income	20,056million yen	・First ordinary income exceeding 20 billion yen
(YoY Change+7.4％)


Profit attributable to owners of	16,095million yen	・31.2% YoY due to sales increase, revaluation gains on inventory items resulting from price revisions, and extraordinary gains
parent	(YoY Change+31.2％)

▮ Prospects for FYE December 31,2025(63rd business year)

	317,430 million yen	Aiming to increase sales by expanding market share through services that contribute to improved customer convenience and
Net Sales	reduced environmental impact, including "Niawase + Yuchoku" (assortment & direct delivery to users), which holds an abundant
	(YoY change +7.6%)	inventory of approximately 610,000 items and utilizes state-of-the-art distribution equipment.

Gross Profit	65,700 million yen	Inventory valuation gains of 500 million yen are expected to be recorded.
	(YoY change +6.5%)
Selling, general and	44,570 million yen	Expect increase in wages and bonuses due to increase in number of employees, and increase in freight and packing costs due to
administrative expenses(SGA)	(YoY change +6.9%)	increase in direct delivery to users.

Ordinary income	21,170 million yen	Plan +5.6% YoY due to sales increase, gross margin decrease due to inventory valuation gains settling down, and SG&A expenses to
(YoY change +5.6%)	increase by about the same amount as the previous year

			7
Profit attributable to	14,520million yen	Plan for △9.8% YoY due to the impact of extraordinary gains recorded in the previous	year.

owners of parent	(YoY change △9.8%)

[Consolidated] Business performance

※1 This is the revised budget announced on August 9, 2024.

Actual results for FYE December 31,	FYE December 31, 2024
2023 (61st business year)	(62nd business year) Third Quarter results

				Change
Actual results	Share YoY change	Actual results	Share YoY change	from

budget※1

Net sales	268,154 million yen	-	+8.8％	295,024million yen	-	+10.0%	+1.7%
Gross profit	57,522 million yen	21.5％	+10.3％	61,683million yen	20.9%	+7.2%	+2.3%
Selling, general and administrative	39,003 million yen	14.5％	+4.0％	41,704million yen	14.1%	+6.9%	+1.3%
expenses (SGA)

(depreciation included in SGA)	6,206 million yen	2.3％	△6.9％	6,044million yen	2.0%	△2.6％%	-3.5%
Operating income	18,519 million yen	6.9％	+26.3％	19,978million yen	6.8%	+7.9%	+4.5%
Ordinary income	18,669 million yen	7.0％	+23.9％	20,056million yen	6.8%	+7.4%	+3.6%
Current profit attributable to owners	※2			※3
12,268 million yen	4.6％	+15.4％	5.5%	+31.2%	+7.1%
of parent	16,095million yen

Current net income per share	186.05 yen	-	+24.90yen	244.09yen	-	+58.04yen	+16.13yen

Dividend per share	46.50 yen	-	+６.50yen	54.00 yen	-	+7.50yen	+4.00yen

Private brand sales	48,313 million yen	18.0％	+5.3％	50,478million yen	17.1%	+4.5%	-2.4％

Capital expenditures	13,469 million yen	-	+180.6%	26,163million yen	-	+94.2%	-

Points

· Net sales

YoY change +10.0%, Change from initial budget +1.7%

Increase in sales through inventory, logistics, digital structure and various initiatives.

・Gross profit YoY change +7.2%, Change from initial budget +2.3%

Increase in sales, decrease in inventory valuation gain(1.4 billion yen in this fiscal year,

2.3 billion yen in the previous fiscal year)Impact.

Selling, general and administrative expenses (SGA)
YoY change +6.9%, Change from initial budget +1.3%
(Increase) Personnel, freight and packing costs, etc. (Decrease) Depreciation and amortization, etc.
Current profit attributable to owners of parent
YoY change +31.2%, Change from initial budget +7.1%
Sales increase, revaluation gains on inventory items resulting from price revisions, and extraordinary gains.

※2	The Company recorded an extraordinary loss of approximately 900 million yen.	Copyright 2025 TRUSCO NAKAYAMA Corporation. All rights reserved.
※3	Extraordinary income includes a gain on the sale of the Trusco Glen Check Building (former Osaka headquarters) (approx.	2.7 billion yen).

[Consolidated] Monthly sales

FYE December 31, 2024 (62nd business year)

▮ Results (January to-December)

Sales per day and operating days

January

February

March

April

May

June

July

August

September

October

November

December

Total

Sales per day

1,096

1,257

1,359

1,168

1,107

1,188

1,224

1,050

1,259

1,206

1,291

1,250

(million yen)

Year-on-year change

+ 10.2

+ 10.7

+ 17.3

+ 8.3

+ 6.8

+ 13.2

+ 10.5

+ 10.8

+ 13.6

+ 6.9

+ 8.1

+ 9.5

(%)

Number of business

245

days (days)

Year-on-year change

±0

△2

△1

±0

△1

(days)

・Orders are constantly placed for consumables used in factories. As such, we place focus on the sales per day.

Our sales increase during the peak periods of March when many

companies close their accounts.	9

[Consolidated] Monthly sales

January

February

March

April

May

June

July

August

September

October

November

December

Total

Number of

245

business days

YoY change

±0

△2

△1

±0

△1

FYE December 31, 2024 (62nd business year)

Results (January to-December)

Factory route

e-Business route

Home center route