Supplementary Materials: Fiscal Year Ending March 2027 Second Quarter Financial Summary [IFRS] (Consolidated)

Overview of Performance

Nitto Denko Corporation announced consolidated results for the first half of FY2026: revenue was 558,363 million yen, operating income was 105,841 million yen, and net income attributable to owners of parent was 76,502 million yen. Revenue and profit items increased year-on-year, and the full-year plan targets revenue of 1,110,000 million yen and a high level of operating income of 200,000 million yen. With an overseas sales ratio of approximately 86%, developments in overseas markets including China have a significant impact on overall performance. The assumed exchange rate for the full fiscal year is 158.2 yen/USD. Segment conditions present a mix of strong performance and uncertainty.

Outlook and Investor Implications

The full-year performance target remains at a high level, but there is potential for upside or downside depending on exchange rate assumptions and overseas market conditions. Year-on-year growth continues, with particularly important contributions expected from segments such as Information Functional Materials and Industrial Tape, while demand fluctuations between segments warrant attention. Investors should monitor the high overseas dependence, foreign-exchange risk, and the feasibility of achieving medium- to long-term plan targets.