Notice of Revision to Earnings Guidance and Differences Between Second Quarter Forecast and Actual Results

Key Points of the Revision to Earnings Guidance

NS Tool Co., Ltd. has upwardly revised the full-year earnings guidance for the fiscal year ending March 2027, which was previously announced on July 31, 2026. The Company now expects revenue of 11,100 million yen, operating income of 1,750 million yen, ordinary income of 1,830 million yen, net income attributable to owners of parent of 1,230 million yen, and EPS of 52.28 yen. Operating income, ordinary income and net income are all significantly higher than the previous forecast. The year-end dividend forecast remains unchanged at 15.0 yen per share.

Cumulative Second Quarter Results and Outlook

For the cumulative second quarter, revenue was 5,660 million yen, operating income was 1,348 million yen, ordinary income was 1,405 million yen, and interim net income was 1,012 million yen, substantially exceeding the previous forecast. While demand related to the automotive sector was weak, robust demand for semiconductors, electronic components and devices—mainly for AI and data centers—contributed positively. Early procurement of material inventories and strict production planning aligned with demand resulted in costs coming in below plan. In the second half, the impact of rising costs is expected to continue, and an additional price revision is planned for December.