Nansin Co., Ltd. Financial Summary for the Six Months Ended March 2027 (Interim) [Japanese GAAP]

Overview of Results

For the six months ended March 2027, consolidated net sales were 4,378,135 thousand yen, a 7.3% decrease year-over-year. Operating loss was 70,686 thousand yen, ordinary loss was 41,710 thousand yen, and net loss attributable to owners of the parent for the interim period was 46,781 thousand yen, representing a return to deficit. While the equity ratio remains high at 85.0%, earnings were pressured by foreign exchange and raw material cost impacts and a deteriorating market environment. The full-year forecast has been revised, with net sales expected at 9,700 hundred million yen, operating income at 200 hundred million yen, and net income at 180 hundred million yen (reflecting revisions since the prior fiscal results).

Impact on Shareholders and Financial Soundness

Current assets stood at 9,535,435 thousand yen, net assets at 11,887,566 thousand yen, and the equity ratio was maintained at a high 85.0%. Changes in treasury stock during the period were not disclosed, while total assets decreased 4.3% versus the end of the prior period. Cash flows reflected deterioration in interim financial conditions, with cash and cash equivalents fluctuating during the period. Continued monitoring of capital policy and funding needs will be necessary.