Interim report
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Note: This document has been translated from the Japanese origin al for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail. February 06, 2026 Consolidated Financial Results for the Nine Months Ended December 31, 2025 (Under Japanese GAAP) Company name: NID Co., Ltd. Listing: Tokyo Stock Exchange Securities code: 2349 URL: https://www.nid.co.jp/ Representative: Shuntaro Komori, President Inquiries: Hiroshi Kosuge, Director,Corporate Design Manager Telephone: 81-8-3-6221-6811 Scheduled date to commence dividend payments: — Preparation of supplementary material on quarterly financial results: None Holding of quarterly financial results briefing: None (Yen amounts are rounded down to millions, unless otherwise noted.) 1. Consolidated financial results for the nine mont hs ended December 31, 2025 (from April 1, 2025 to December 31, 2025) (1) Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Nine months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % December 31,2025 19,169 6.1 2,328 △2.6 2,528 △5.5 1,725 △2.5 December 31,2024 18,070 12.3 2,389 21.5 2,676 21.6 1,769 20.8 Note: Comprehensive income For the nine months ended December 31, 2025 : ¥2,204 million [42.7%] For the nine months ended December 31, 2024 : ¥1,544 million [0.1%] Basic earnings per share Diluted earnings per share Nine months ended Yen Yen December 31,2025 157.92 － December 31,2024 161.95 － (2) Consolidated financial position Total assets Net assets Equity-to-asset ratio As of Millions of yen Millions of yen % December 31,2025 29,891 23,428 78.4 March 31,2025 28,233 21,529 76.3 Reference: Equity As of December 31,2025: ¥23,428 million As of March 31, 2025: ¥21,529 million
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2. Cash dividends Annual dividends per share First quarter-end Second quarter-end Third quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Fiscal year ended March 31, 2025 － － － 28.00 28.00 Fiscal year ending March 31, 2026 － － － Fiscal year ending March 31, 2026 (Forecast) 29.00 29.00 Note: Revisions to the forecast of cash dividends most recently announced: None 3. Consolidated Financial Forecasts for the Fiscal Year Ending March 31,2026 (From April 1, 2025 to March 31, 2026) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Net income per share Million yen % Million yen % Million yen % Million yen % Yen Full Year 25,000 0.1 3,100 0.7 3,340 △1.9 2,270 △4.1 207.77 Note : Revisions to the latest projected consolidated results : None
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* Notes (1) Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in the change in scope of consolidation): None (2) Adoption of accounting treatment specific to the prep aration of quarterly consolidated financial statements: Yes (3) Changes in accounting policies, change s in accounting estimates, and restatement (i) Changes in accounting policies due to revisions to accounting standards and other regulations: None (ii) Changes in accounting policies due to other reasons: None (iii) Changes in accounting estimates: None (iv) Restatement: None (4) Number of issued shares (common shares) (i) Total number of issued shares at the end of the period (including treasury shares) As of December 31,2025 13,109,490 shares As of March 31, 2025 13,109,490 shares (ii) Number of treasury shares at the end of the period As of December 31,2025 2,183,932 shares As of March 31, 2025 2,183,932 shares (iii) Average number of shares outstanding during th e period (cumulative from the beginning of the fiscal year) Nine months ended December 31,2025 10,925,558 shares Nine months ended December 31,2024 10,925,575 shares * Review of the attached quarterly consolidated financia l statements by a certified public accountant or auditing firm.: Yes (optional) * Proper use of earnings forecasts, and other special matters All projections provided in this document are based on the most accurate information available at the time of this writing. However our actual results may differ from our projections due to various unforeseen reasons.
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4. Consolidated Financial Statements (1) Consolidated Balance Sheets (Thousands of yen) As of March 31, 2025 As of December 31, 2025 Assets Current assets Cash and deposits 16,201,663 17,544,343 Notes receivable - trade 102,318 205,109 Accounts receivable - trade 4,057,073 3,460,396 Work in process 197,148 484,002 Other 210,836 160,486 Total current assets 20,769,041 21,854,337 Non-current assets Property, plant and equipment 420,536 493,625 Intangible assets Goodwill 133,815 97,320 Other 75,321 87,144 Total intangible assets 209,136 184,464 Investments and other assets Investment securities 5,114,030 5,857,616 Deferred tax assets 1,094,220 866,192 Guarantee deposits 464,755 472,639 Other 161,362 162,856 Total investments and other assets 6,834,369 7,359,304 Total non-current assets 7,464,042 8,037,394 Total assets 28,233,084 29,891,732 Liabilities Current liabilities Accounts payable - trade 747,614 801,134 Short-term borrowings － 360,000 Accounts payable - other 397,592 583,454 Income taxes payable 571,227 294,597 Accrued consumption taxes 330,473 224,932 Advances received 55 55 Provision for bonuses 1,003,008 536,535 Provision for loss on orders received 98,523 － Other 344,418 416,885 Total current liabilities 3,492,913 3,217,594 Non-current liabilities Retirement benefit liability 2,551,734 2,553,311 Provision for retirement benefits for directors (and other officers) 601,787 628,115 Asset retirement obligations 55,217 63,895 Other 1,924 542 Total non-current liabilities 3,210,663 3,245,865 Total liabilities 6,703,576 6,463,459 Net assets Shareholders' equity Share capital 653,352 653,352 Capital surplus 488,675 488,675 Retained earnings 21,651,768 23,071,213 Treasury shares △1,875,795 △1,875,795 Total shareholders' equity 20,917,999 22,337,445 Accumulated other comprehensive income Valuation difference on available-for-sale securities 603,960 1,080,462 Remeasurements of defined benefit plans 7,546 10,364 Total accumulated other comprehensive income 611,507 1,090,827 Total net assets 21,529,507 23,428,272 Total liabilities and net assets 28,233,084 29,891,732
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( 2 ) C o n s o l i d a t e d S t a t e m e n t s o f I n c o m e (Thousand yen) Nine months ended December 31, 2024 Nine months ended December 31, 2025 Net sales 18,070,352 19,169,220 Cost of sales 13,771,604 14,667,135 Gross profit 4,298,747 4,502,085 Selling, general and administrative expenses 1,909,571 2,174,030 Operating profit 2,389,176 2,328,054 Non-operating income Interest income 3,210 4,506 Dividend income 264,291 151,591 Subsidy income 39,466 34,624 Other 16,808 17,961 Total non-operating income 323,778 208,682 Non-operating expenses Interest expenses 908 885 Loss on investments in investment partnerships 3,206 － investment partnership management fee 27,286 5,017 Taxes and dues 1,202 1,334 Other 4,107 1,497 Total non-operating expenses 36,711 8,735 Ordinary profit 2,676,242 2,528,001 Extraordinary income Gain on sale of non-current assets － 13 Total extraordinary income － 13 Extraordinary losses Loss on retirement of non-current assets － 1,076 Total extraordinary losses － 1,076 Profit before income taxes 2,676,242 2,526,938 Income taxes 906,861 801,577 Profit 1,769,380 1,725,360 Profit attributable to Profit attributable to owners of parent 1,769,380 1,725,360 Profit attributable to non-controlling interests － － Other comprehensive income Valuation difference on available-for-sale securities △221,149 476,501 Remeasurements of defined benefit plans, net of tax △3,574 2,817 Total other comprehensive income △224,724 479,319 Comprehensive income 1,544,656 2,204,680 Comprehensive income attributable to Comprehensive income attributable to owners of parent 1,544,656 2,204,680 Comprehensive income attributable to non-controlling interests － －