Nippon Fine Chemical Co., Ltd. Notice of Consolidated Financial Results for the Second Quarter (Interim) of the Fiscal Year Ending March 2027 (Japanese Standards)

Overview of Business Results

For the second quarter of the fiscal year ending March 2027, consolidated net sales were in the 17.7 billion yen range, registering a slight increase of approximately 0.1–1.3% year-over-year. Operating income and ordinary income declined, while interim net income increased due to gains on sales of investment securities. By segment, functional products recorded higher sales but lower profits, hygiene/environmental products recorded higher sales and higher profits, and other businesses recorded higher sales and higher profits. The financial position remains stable with total assets of 63,699 million yen, an equity ratio of 81.8%, and shareholders' equity of 53,146 million yen. Dividend payments are scheduled to commence on December 1, and there is no revision to the full-year forecast.

Outlook and Impact for Shareholders

There is no change to the full-year outlook for the fiscal year ending March 2027. While results will continue to be affected by economic conditions and raw material trends, the company aims to expand earnings through selection and concentration of product lines. The dividend forecast is unchanged, with a projected total annual dividend of 104 yen including the year-end dividend. The increase in the equity ratio indicates sound financial condition. Plans for shareholder returns remain in place, and an institutional investor briefing is scheduled.