Notice of Revision to Consolidated Earnings Guidance for the Second Quarter (Interim) of the Fiscal Year Ending March 2027

Summary of Revision to Earnings Guidance

Nomura Micro Science Co., Ltd. has revised its consolidated earnings guidance for the second quarter (interim) of the fiscal year ending March 2027. Net sales remain unchanged from the previously announced forecast at 24,180 million yen, operating income is expected to be 1,132 million yen, and ordinary income is expected to be -141 million yen, remaining flat. Interim net income has worsened by -135 million yen from the previous forecast, resulting in interim net income per share of -5.88 yen. The primary reason for the revision is the recording of an adjustment to income taxes due to differences in tax rates with overseas subsidiaries. While the full-year forecast is unchanged at present, the company indicates that further revisions may be considered depending on future developments.

Outlook and Impact

The full-year earnings guidance is currently unchanged, but the company may reassess and revise forecasts depending on future fluctuations in exchange rates, business conditions, and the impact of tax rate differences among overseas subsidiaries. This revision stems from the recording of an interim adjustment to income taxes, and it is uncertain whether the full year will be similarly affected. Investors should monitor full-year trends as well as future tax and foreign exchange developments.