{"id":24653,"date":"2026-02-05T17:16:20","date_gmt":"2026-02-05T08:16:20","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5401-20260205-01_wp_financial_summary\/"},"modified":"2026-02-05T17:16:20","modified_gmt":"2026-02-05T08:16:20","slug":"5401-20260205-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5401\/ir\/5401-20260205-01_wp_financial_summary\/","title":{"rendered":"Financial Summary for Q3 Fiscal Year Ending March 2026 [IFRS] (Consolidated)"},"content":{"rendered":"<p>For the third quarter of the fiscal year ending March 2026, revenue was 7,256.32 billion yen (up 10.7% YoY), operating income was 107.05 billion yen (down 81.1% YoY), and net income attributable to owners of the parent was a loss of 45.00 billion 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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":"5401","jir_company_name":"Nippon Steel Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2605","jir_publication_date":"2026-02-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/5401-20260205-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, revenue was 7,256.32 billion yen (up 10.7% YoY), operating income was 107.05 billion yen (down 81.1% YoY), and net income attributable to owners of the parent was a loss of 45.00 billion yen.","jir_summary":"### Performance Overview\nIn the consolidated cumulative period for Q3 of the fiscal year ending March 2026, revenue increased 10.7% YoY to 7,256.32 billion yen; however, operating income declined 81.1% YoY to 107.05 billion yen, and net income attributable to owners of the parent recorded a loss of 45.00 billion yen. This was mainly due to recording restructuring losses of 249.09 billion yen and increased financial expenses. Basic earnings per share for the quarter were \u25b38.61 yen, marking a significant turnaround from 73.60 yen in the previous year. On the consolidated balance sheet, total assets rose from 10,942.45 billion yen in the previous year to 14,443.09 billion yen, while the equity ratio attributable to owners of the parent decreased to 36.8%.\n\n### Overview of Business Combination and Future Outlook\nOn June 18, 2025, the merger was completed between the U.S. subsidiary and United States Steel Corporation (U.S. Steel), expanding global crude steel production capacity to 82 million tons. The acquisition consideration amounted to approximately 2.0621 trillion yen, and goodwill of 396.03 billion yen has been recorded provisionally. Backed by stable demand in the U.S. market and expectations for premium steel demand, the company will strengthen the provision of products and services leveraging its technological capabilities and promote technology integration aimed at achieving carbon neutrality by 2050. The full-year earnings guidance for the fiscal year ending March 2026 expects increased revenue of 10 trillion yen (up 15.0% YoY), but operating income is expected to decrease to 420 billion yen (down 38.5% YoY), and net income attributable to owners of the parent is forecasted as a loss of 700 billion yen.","jir_financial_highlights":"Revenue: 7,256,323 million yen (up 10.7% YoY)\nOperating Income Before Depreciation and Amortization: 356,142 million yen (down 37.1% YoY)\nOperating Income: 107,051 million yen (down 81.1% YoY)\nProfit Before Tax: 56,110 million yen (down 89.8% YoY)\nNet Income Attributable to Owners of Parent (Quarterly): \u25b345,002 million yen (turned to loss YoY)\nBasic Earnings Per Share (Quarterly): \u25b38.61 yen (turned to loss from 73.60 yen YoY)\nTotal Assets: 14,443,085 million yen (increase from 10,942,458 million yen YoY)\nEquity Ratio Attributable to Owners of Parent: 36.8% (decrease from 49.2% YoY)\nAnnual Dividend (Forecast): Year-end 12.00 yen (post-split) (decrease from 160 yen previous term (120 yen pre-split equivalent))\nFull-year Earnings Guidance for Fiscal Year Ending March 2026 Revenue: 10,000,000 million yen (up 15.0% YoY)\nFull-year Earnings Guidance for Fiscal Year Ending March 2026 Operating Income Before Depreciation and Amortization: 420,000 million yen (down 38.5% YoY)\nFull-year Earnings Guidance for Fiscal Year Ending March 2026 Net Income Attributable to Owners of Parent: \u25b370,000 million yen (expected loss)","jir_category":"","jir_hashtags":"#NipponSteelCorporation, #FinancialSummary, #financial_summary, #JapaneseStocks","jir_key_figures":"Revenue: 7,256,323 million yen (up 10.7% YoY)\nOperating Income: 107,051 million yen (down 81.1% YoY)\nNet Income Attributable to Owners of Parent (Quarterly): \u25b345,002 million yen (turned to loss)","jir_meta_title":"Nippon Steel Q3 Fiscal Year Ending March 2026 Financial Summary: Revenue 7.25 Trillion Yen, Operating Income Down 81.1%","jir_meta_description":"Nippon Steel Corporation\u2019s Q3 FY March 2026 Financial Summary. Revenue increased 10.7% YoY to 7.256 trillion yen, operating income sharply decreased to 107 billion yen. Impact of merger with U.S. Steel reported.","jir_og_title":"Nippon Steel Q3 FY March 2026 Financial Results Flash Report","jir_og_description":"Revenue of 7.25 trillion yen, operating income down 81.1% YoY. 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