The second quarter (interim) financial summary for the fiscal year ending December 2026 reports net sales of 96,033 million yen, a 1.0% decrease year-over-year; operating loss of 4,500 million yen; and interim loss attributable to owners of parent of 5,473 million yen. Reflecting special factors including goodwill impairment and share transfer related to USM, the full-year guidance was revised. The company reports three segments: Industrial Materials, Devices, and Medical. Cash decreased by approximately -9,200 million yen. Full-year forecasts have been revised.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"7915","jir_company_name":"Nissha Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/7915-20260930-01.pdf","jir_short_summary":"The second quarter (interim) financial summary for the fiscal year ending December 2026 reports net sales of 96,033 million yen, a 1.0% decrease year-over-year; operating loss of 4,500 million yen; and interim loss attributable to owners of parent of 5,473 million yen. Reflecting special factors including goodwill impairment and share transfer related to USM, the full-year guidance was revised. The company reports three segments: Industrial Materials, Devices, and Medical. Cash decreased by approximately -9,200 million yen. Full-year forecasts have been revised.","jir_summary":"### Earnings Overview\nNissha Co., Ltd. disclosed in its second quarter (interim) financial summary that consolidated net sales for the interim period were in the 96,000 million yen range, a 1.0% decrease year-over-year, and operating loss widened to 4,500 million yen. Special factors related to USM HEALTHCARE, including goodwill impairment and the transfer of USM shares, had a significant impact, leading to a substantial decline in interim profit. By segment, Industrial Materials and Devices were negatively affected; Devices saw reduced sales due to weaker demand, while Medical remained steady. The full-year outlook has been revised, and cash balances have decreased.\n\n### Outlook and Financial Position\nDue to the interim loss recognition and impairment charges, the full-year earnings guidance has been revised from the previous release. Accounting treatment changes related to the newly acquired subsidiary USM and goodwill impairment affected the financial results, making improvement in capital efficiency and strengthening the business portfolio key issues. Total assets stood at 252,642 million yen, liabilities at 136,897 million yen, and equity at 115,744 million yen, with cash and cash equivalents having decreased.","jir_financial_highlights":"Net Sales: 96,033 million yen (Year-over-Year -1.0%)\nOperating Loss: -4,500 million yen (Turned from an operating profit of 2,558 million yen in the prior period to a loss of -4,500 million yen)\nInterim Loss Attributable to Owners of Parent: -5,473 million yen (The prior period reported an interim profit of 20 million yen)\nNet Sales (Full-Year Outlook): 195,000 million yen (Full-year guidance revised)\nCash and Cash Equivalents: 299 million yen (Decrease from the end of the previous fiscal year)","jir_category":"","jir_hashtags":"#Nissha, #Earnings, #InterimResults, #BySegment, #GuidanceRevision","jir_key_figures":"Net Sales: 96,033 million yen (Year-over-Year -1.0%)\nOperating Loss: -4,500 million yen\nInterim Loss Attributable to Owners of Parent: -5,473 million yen\nCash and Cash Equivalents: 299 million yen\nFull-Year Net Sales Outlook: 195,000 million yen (Full-year guidance revised)","jir_meta_title":"Nissha Co., Ltd. Q2 FY2026 Financial Summary\uff5cNet Sales \u00a596.0 billion, Turns to Substantial Loss","jir_meta_description":"Nissha Co., Ltd.'s Q2 FY2026 financial summary reports net sales in the \u00a596.0 billion range and interim operating and net losses. Disclosed impacts include USM-related impairment and share transfers. Device segment saw weaker demand; full-year forecast revised and cash decreased.","jir_og_title":"Nissha Co., Ltd. Q2 FY2026 Financial Summary\uff5cDecline in Net Sales to \u00a596.0 Billion Range and Operating Loss","jir_og_description":"Nissha Co., Ltd.'s Q2 results show a year-over-year decline in net sales and a shift to operating loss. Special factors related to USM affected results. Full-year forecasts have been revised.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/6\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[97049,96033]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Profit Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/6\\\",\\\"2026\/6\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Profit\\\",\\\"data\\\":[2558,-4500]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue Breakdown\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Industrial Materials\\\",\\\"Devices\\\",\\\"Medical\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue from External Customers\\\",\\\"data\\\":[412. -? ,228.68,290.34]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Margin\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/6\\\",\\\"2026\/6\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Margin\\\",\\\"data\\\":[2.63,-4.68]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Comparison Before and After Full-Year Forecast Revision\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":{\\\"headers\\\":[\\\"Metric\\\",\\\"Previous Forecast\\\",\\\"Current Forecast\\\"],\\\"rows\\\":[[\\\"Net Sales\\\",\\\"\u2014\\\",\\\"195,000\\\"],[\\\"Profit (Loss) for the Period\\\",\\\"\u2014\\\",\\\"-6,200\\\"]]},\\\"options\\\":{}}\"}]","ir_related_company":17150,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-125072","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n