Fiscal Year Ending March 2027 Second Quarter (Interim) Financial Summary [Japanese GAAP] (Consolidated)

Summary of Results

Nikki Co., Ltd. reported consolidated interim net sales of 5,373 million yen, a significant increase year-over-year, with particularly strong performance in general-purpose equipment and industrial equipment. The full-year forecast has been maintained, and operating income, ordinary income and net income are all expected to exceed the previous forecast due in part to the weaker yen. However, sales of gas equipment declined due to reduced demand. By segment, general-purpose equipment exceeded approximately 2,400 million yen, and industrial equipment achieved substantial year-over-year growth.

Outlook and Capital Position

At the end of the interim period, total assets stood at slightly over 25,100 million yen, equity ratio was 58.3%, and net assets were over 14,700 million yen. Cash and cash equivalents are trending upward. While cash flows from investing and financing activities were negative, operating cash flow was strongly positive, indicating a stable financial position. The full-year forecasts are net sales 9,700 million yen, operating income 950 million yen, net income attributable to owners of parent 800 million yen, and earnings per share 427.71 yen, with assumptions that include the effect of a weaker yen.