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

Business Performance Summary

Consolidated results for this interim period showed a substantial increase in net sales driven by higher sales volumes, price revisions, and cost reductions. Both the Drawn Bar Steel segment and the Cold-Heading Wire segment increased sales, leading to significant improvements in operating income, ordinary income, and interim net income. The consolidation scope expanded with the addition of the new subsidiary Megasus. Although raw material and energy costs rose, the company absorbed these impacts through price pass-through and efficiency measures.

Financial Position and Dividend Outlook

At the end of the interim period, total assets were 22,788 million yen and net assets were 11,888 million yen, resulting in an equity ratio of 46.6%. Asset increases reflect the subsidiary Megasus becoming a consolidated subsidiary. Dividend forecasts have been revised, making future dividend policy a focal point. A revision to the full-year earnings forecast has been announced, and attention should be paid to future performance trends and impacts on capital policy.