Interim report
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Note : This document has been translated from the Japanese original for reference purposes only . In the event of any discrepancy between this translated document and the Japanese original , the original shall prevail . Consolidated Financial Results for the Three Months Ended June 30 , 2026 ( Under Japanese GAAP ) August 07 , 2026 Company name : NID Co. , Ltd. Listing : Tokyo Stock Exchange Securities code : 2349 URL : https://www.nid.co.jp/ Representative : Inquiries : Telephone : 81-8-3-6221-6811 Shuntaro Komori , President Hiroshi Kosuge , Director , Corporate Design Manager 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 three months ended June 30 , 2026 ( from April 1 , 2026 to June 30 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Profit attributable to Net sales Operating profit Ordinary profit owners of parent Three months ended June 30,2026 June 30,2025 Millions of yen 6,402 % Millions of yen % 6.4 615 10.5 Millions of yen 668 % Millions of yen % 7.2 435 3.2 6,018 7.3 557 Δ1.3 623 Δ11.7 421 17.0 Note : Comprehensive income For the three months ended June 30 , 2026 : For the three months ended June 30 , 2025 : ¥ 541 million ¥ 480 million [ 12.8 % ] [ 15.8 % ] Basic earnings per share Diluted earnings per share Three months ended June 30,2026 Yen 39.84 Yen June 30,2025 38.60 ( 2 ) Consolidated financial position As of June 30,2026 Total assets Net assets Equity - to - asset ratio Net assets per share Millions of yen Millions of yen % Yen 31,234 30,723 24,502 78.4 24,277 79.0 2,242.71 2,222.11 As of June 30 , 2026 : ¥ 24,502 million As of March 31 , 2026 : ¥ 24,277 million March 31,2026 Reference : Equity
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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, 2026 － － － 29.00 29.00 Fiscal year ending March 31, 2027 － Fiscal year ending March 31, 2027 (Forecast) － － 30.00 30.00 Note: Revisions to the forecast of cash dividends most recently announced: None 3. Consolidated Financial Forecasts for the Fiscal Year End ing March 31, 2027 (From April 1, 2026 to March 31, 2027) 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 Six months ended September 30,2026 13,220 3.5 1,460 0.9 1,570 0.3 1,090 0.7 99.77 Full Year 27,500 4.1 3,400 0.8 3,620 0.3 2,520 0.7 230.65 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 preparation of quarterly consolidated financial statements: Yes (3) Changes in accounting policies, changes 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 June 30, 2026 13,109,490 shares As of March 31, 2026 13,109,490 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 2,183,956 shares As of March 31, 2026 2,183,932 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Three months ended June 30, 2026 10,925,543 shares Three months ended June 30, 2025 10,925,558 shares * Review of the attached quarterly consolidated financial statements by a certified public accountant or auditing firm: Yes * 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. The Company does not have the intention of guaranteeing the realization of future performance. 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, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 18,124,151 18,763,483 Notes receivable - trade 149,387 209,533 Accounts receivable - trade 4,145,321 3,350,891 Work in process 157,948 415,671 Other 276,366 302,243 Total current assets 22,853,175 23,041,823 Non-current assets Property, plant and equipment 513,700 518,151 Intangible assets Goodwill 85,155 72,990 Other 82,437 78,750 Total intangible assets 167,592 151,740 Investments and other assets Investment securities 5,719,138 6,093,052 Deferred tax assets 836,178 789,448 Guarantee deposits 473,056 473,086 Other 160,616 166,990 Total investments and other assets 7,188,989 7,522,577 Total non-current assets 7,870,282 8,192,469 Total assets 30,723,458 31,234,293 Liabilities Current liabilities Accounts payable - trade 808,174 932,109 Short-term borrowings － 360,000 Accounts payable - other 405,809 508,543 Income taxes payable 585,336 251,693 Accrued consumption taxes 302,126 359,588 Advances received 55 55 Provision for bonuses 1,059,013 590,142 Other 298,998 684,716 Total current liabilities 3,459,513 3,686,849 Non-current liabilities Retirement benefit liability 2,284,623 2,333,653 Provision for retirement benefits for directors (and other officers) 636,887 646,525 Asset retirement obligations 64,185 64,480 Other 476 － Total non-current liabilities 2,986,173 3,044,658 Total liabilities 6,445,686 6,731,508 Net assets Shareholders' equity Share capital 653,352 653,352 Capital surplus 488,675 488,675 Retained earnings 23,848,294 23,966,706 Treasury shares △1,875,795 △1,875,855 Total shareholders' equity 23,114,525 23,232,877 Accumulated other comprehensive income Valuation difference on available -for-sale securities 1,034,202 1,150,932 Remeasurements of defined benefit plans 129,042 118,975 Total accumulated other comprehensive income 1,163,245 1,269,907 Total net assets 24,277,771 24,502,785 Total liabilities and net assets 30,723,458 31,234,293
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(2) Consolidated Statements of Income (Thousands of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 6,018,046 6,402,557 Cost of sales 4,729,111 4,989,371 Gross profit 1,288,935 1,413,185 Selling, general and administrative expenses 731,869 797,801 Operating profit 557,066 615,384 Non-operating income Interest income 1,391 1,380 Dividend income 54,776 62,391 Subsidy income 7,513 330 Other 9,570 4,365 Total non-operating income 73,252 68,467 Non-operating expenses Interest expenses 333 321 Taxes and dues 1,332 1,355 Loss on investments in investment partnerships － 12,350 investment partnership management fee 3,833 1,258 Other 1,022 152 Total non-operating expenses 6,523 15,438 Ordinary profit 623,795 668,413 Extraordinary losses Loss on retirement of non-current assets 0 0 Total extraordinary losses 0 0 Profit before income taxes 623,795 668,413 Income taxes 202,066 233,160 Profit 421,728 435,253 Profit attributable to Profit attributable to owners of parent 421,728 435,253 Profit attributable to non-controlling interests － － Other comprehensive income Valuation difference on available-for-sale securities 59,486 116,729 Remeasurements of defined benefit plans, net of tax △831 △10,067 Total other comprehensive income 58,655 106,662 Comprehensive income 480,383 541,915 Comprehensive income attributable to Comprehensive income attributable to owners of parent 480,383 541,915 Comprehensive income attributable to non -controlling interests － －