Notice Regarding Revision of Consolidated Earnings Guidance for the Fiscal Year Ending December 2026

Details of Revision to Earnings Guidance

Nabtesco Corporation revised its consolidated earnings forecasts for the cumulative second quarter period and full fiscal year ending December 2026. Net sales and operating income remain unchanged from the previous forecast; however, due to investment income under the equity method exceeding expectations and a review of corporate taxes, profit before tax is now expected to increase by 5.7% to 12,000 million yen, and net income attributable to owners of the parent is forecast to rise by 37.0% to 6,300 million yen. Basic earnings per share are projected at 53.76 yen.

Business Restructuring and Its Impact

As of December 31, 2025, the hydraulic equipment business was consolidated into wholly-owned subsidiary Comtesco Corporation, and on January 1, 2026, 70% of its shares were transferred, making Comtesco Corporation an equity-method associate. Accordingly, the hydraulic equipment business was classified as a discontinued operation in the previous fiscal year, and sales and profit figures are presented based on continuing operations. This revision of earnings guidance also reflects these factors.