NS Tool Co., Ltd. Financial Summary for the Second Quarter of the Fiscal Year Ending March 2027 (Interim) [Japanese GAAP] (Consolidated)

Performance Overview

In the second quarter (interim) of the fiscal year ending March 2027, NS Tool Co., Ltd. reported consolidated net sales of 5,660 million yen, an increase of 23.3% year-over-year. Operating income was 1,348 million yen (up 77.1% YoY), ordinary income was 1,405 million yen (up 79.4% YoY), and net income attributable to owners of parent was 1,012 million yen (up 86.1% YoY), achieving significant profit growth. The end mill-related segment performed strongly, with improvements driven by expanding domestic and overseas demand and inventory adjustments. Responses to rising raw material costs and production efficiency improvements also contributed.

Outlook and Allocation

The full-year earnings forecast for the fiscal year ending March 2027 has been revised and disclosed. Please refer to the recently published document "Notice Regarding Revision of Earnings Forecast and Differences Between Second Quarter Forecast and Actual Results". Dividends are expected to remain at 15 yen at year-end (30 yen for the full year), maintaining current shareholder returns. Financial position is healthy with a shareholders' equity ratio of 90.0% and total assets of 20,433 million yen. The company will continue to monitor demand trends in AI, semiconductor-related markets, and data center needs, and pursue cost control and productivity improvements.