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Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2605","jir_publication_date":"2026-02-24","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/5401-20260224-03.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, revenue was \u00a57,256.323 billion (up 10.7% YoY), operating income was \u00a5107.051 billion (down 81.1% YoY), and net income attributable to owners of the parent was a loss of \u00a545.002 billion.","jir_summary":"### Summary of Results\nFor the cumulative third quarter period of the fiscal year ending March 2026, consolidated revenue was \u00a57,256.323 billion, representing a 10.7% increase compared to the same period last year. Meanwhile, business profit declined by 37.1% YoY to \u00a5356.142 billion, operating income decreased by 81.1% YoY to \u00a5107.051 billion. Income before tax was \u00a556.110 billion, down 89.8% YoY, and net income attributable to owners of the parent recorded a loss of \u00a545.002 billion. The equity ratio attributable to owners of the parent decreased to 36.8%. These results were mainly due to the impact of the merger with the U.S. subsidiary United States Steel Corporation and recording business restructuring losses.\n\n### Business Combination and Future Outlook\nOn June 18, 2025, the company made United States Steel Corporation a wholly owned subsidiary, expanding its global crude steel production capacity to 82 million tons. This merger is a strategic investment aimed at addressing stable demand in the U.S. market and high-grade steel demand, as well as diversifying global business bases. The acquisition cost was approximately \u00a52.0625 trillion, with goodwill provisionally recorded at about \u00a5396 billion. There is no change to the full-year earnings forecast for the fiscal year ending March 2026, which projects revenue of \u00a510 trillion (up 15.0% YoY), business profit of \u00a5420 billion (down 38.5% YoY), and net loss attributable to owners of the parent of \u00a570 billion. The dividend forecast remains unchanged at \u00a512 per share at year-end.","jir_financial_highlights":"Revenue: \u00a57,256,323 million (10.7% increase YoY)\nBusiness Profit: \u00a5356,142 million (37.1% decrease YoY)\nOperating Income: \u00a5107,051 million (81.1% decrease YoY)\nIncome Before Tax: \u00a556,110 million (89.8% decrease YoY)\nNet Income Attributable to Owners of Parent: \u25b3\u00a545,002 million (Turned to loss YoY)\nEquity Ratio Attributable to Owners of Parent: 36.8% (12.4 points decrease YoY)\nTotal Assets: \u00a514,443,085 million (Approx. 32.0% increase YoY)\nTotal Liabilities: \u00a58,591,919 million (Approx. 70.5% increase YoY)\nDividend Forecast (Year-end): \u00a512.00 (No revision)\nNumber of Outstanding Shares (Year-end): 5,373,633,760 shares (Same as previous year-end)","jir_category":"","jir_hashtags":"#NipponSteelCorporation, #FinancialSummary, #financial_summary, #JapaneseStocks","jir_key_figures":"Revenue: \u00a57,256,323 million (10.7% increase YoY)\nOperating Income: \u00a5107,051 million (81.1% decrease YoY)\nNet Income Attributable to Owners of Parent: \u25b3\u00a545,002 million (Turned to loss YoY)","jir_meta_title":"Nippon Steel 3Q FY2026 Financial Summary - Revenue \u00a57.26 Trillion, Operating Income Down 81.1%","jir_meta_description":"Nippon Steel Corporation's third quarter financial summary for the fiscal year ending March 2026. Revenue increased 10.7% YoY to \u00a57.256 trillion, operating income decreased 81.1% YoY to \u00a5107.051 billion. Reports completion of merger with U.S. subsidiary U.S. Steel.","jir_og_title":"Nippon Steel Announces 3Q FY2026 Financial Summary","jir_og_description":"Announcing results for the third quarter of fiscal 2026 with revenue at \u00a57.26 trillion and significant decrease in operating income. 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