Interim report
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Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 31, 2027 (Japan GAAP) August 3 , 20 26 Co mpany name: Nippon Light Metal Holdings Company, Ltd. Stock exchange listing: Tokyo Stock Exchange Code number: 5703 URL: https://www.nikkeikinholdings.com/ Representative: Shuichi ASAKUNO President & Chief Executive Officer Contact: Chizu ISHIKAWA Public Relations and IR Director, Corporate Management Office Phone: +81-03-6810-7160 Expected date of dividends payment: ― P reparation of supplementary materials for quarterly financial results: Yes Holding of a briefing on quarterly financial results: Yes (for institutional investors and analysts) ( Amounts less than one million yen are rounded off) 1. C onsolidated Financial Results for Three Months Ended June 30, 2026 ( 1) Consolidated Results of Operations (Accumulated Total) (% figures show year-on-year change) Ne t sales Operating profit Ordinary profit Profit attributable to owners of parent Three months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % June 30, 2026 166,331 21.3 10,573 102.8 9,919 132.7 6,163 190.3 June 30, 2025 137,093 6.6 5,213 24.8 4,263 (6.5) 2,123 (1.1) (Note) Comprehensive income: Three months ended June 30, 2026 ¥9,402 million / 540.5% Three months ended June 30, 2025 ¥1,468 million / (73.6)% Net profit per share (basic) Net profit per share (diluted) Three months ended Yen Yen June 30, 2026 100.05 － June 30, 2025 34.51 － ( 2) Consolidated Financial Position T otal assets Net assets Equity ratio Millions of yen Millions of yen % As of June 30, 2026 567,769 273,137 44.6 As of March 31, 2026 556,315 267,934 44.7 (Reference) Shareholders’ equity: As of June 30, 2026 ¥253,450 million As of March 31, 2026 ¥248,686 million
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2. Dividends An nual dividends per share End of first quarter End of second quarter End of third quarter Year-end Total Yen Yen Yen Yen Yen Fiscal year ended March 31, 2026 ― 25.00 ― 55.00 8 0.00 Fiscal year ending March 31, 2027 ― Fiscal year ending March 31, 2027 (forecasts) 50.00 ― 60.00 110.00 (Note) Revisions to dividend forecasts published most recently: Yes 3. Fo recast of Consolidated Financial Results for the Fiscal Year Ending March 31, 2027 (April 1, 2026－March 31, 2027) (% figures show year-on-year change) Net s ales Operating profit Ordinary profit Profit attributable to owners of parent Net profit per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Six months ending September 30, 2026 350,000 25.6 17,000 45.9 16,000 64.3 10,000 82.8 162.34 Fiscal year ending March 31, 2027 690,000 17.9 33,000 28.8 31,000 31.1 17,000 9.0 275.98 (Note) Revisions to Forecast of Financial Results published most recently: Yes
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*Notes (1) Significant changes in the scope of consolidation during the period: None Newly added: ― (Company name: ― ) Excluded: ― (Company name: ― ) ( 2) Application of particular accounts procedures to the preparation of quarterly consolidated financial statements: None ( 3) Changes in accounting policies, changes in accounting estimates, and restatements (i) Changes in accounting policies due to revision of accounting standards: None (ii) Changes in accounting policies other than item (i) above: None (iii) Changes in accounting estimates: None (iv) R estatement: None ( 4) Number of shares outstanding (common stock) (i) Number of shares outstanding at end of period (including treasury stock) As of June 30, 2026 61,993,750 shares As of March 31, 2026 61,993,750 shares (ii) Number of treasury stock at end of period As of June 30, 2026 392,390 shares As of March 31, 2026 402,600 shares (iii) Average number of shares outstanding during the term For the three months ended June 30, 2026 61,597,590 shares For the three months ended June 30, 2025 61,511,769 shares The Company has introduced a stock compensation plan for directors, etc., and shares of the Company held by a stock delivery trust established for this plan are included in the number of treasury stock at the end of the period and in the number of average shares during the period. * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm: None * Explanations concerning the appropriate use of financial forecasts and other special notes (Note of caution concerning forward-looking statements) The forward-looking statements such as results forecasts included in this document are based on the information available to the Company at the time of the announcement and on certain assumptions considered reasonable, and the Company makes no representations as to their achievability. Actual results may differ materially from the forecast depending on a range of factors. * This document has been translated from the Japanese original for reference purposes only. In the event of any d iscrepancy between this translated document and the Japanese original, the original shall prevail.
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[Attached documents] Index P age 1. Qualitative Information on Quarterly Results ................................................................. 1 2. Quarterly Consolidated Financial Statements and Important Notes ............................ 2 (1) Quarterly consolidated balance sheets .......................................................................... 2 (2) Quarterly consolidated statements of income and consolidated statements of comprehensive income .......... ......................................................................................... 4 Quarterly consolidated statements of income ............................................................... 4 Quarterly consolidated statements of comprehensive income ..................................... 5 (3) Notes regarding the quarterly consolidated financial statements .............................. 6 (Notes on segment information, etc.) ........................................................................... 6
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1. Qualitative Information on Quarterly Results For an overview of our financial results, please refer to the “Financial results for the first quarter of the fiscal year ending March 31, 2027Full-year financial results forecasts” released today (August 3, 2026) on TDnet. 1
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2. Quarterly Consolidated Financial Statements and Important Notes (1) Quarterly Consolidated Balance Sheets (Millions of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 33,140 38,496 Notes and accounts receivable - trade, and contract assets 153,759 144,678 Merchandise and finished goods 49,798 53,181 Work in process 24,678 28,280 Raw materials and supplies 35,741 41,836 Other 15,952 17,466 Allowance for doubtful accounts (282) (282) Total current assets 312,786 323,655 Non-current assets Property, plant and equipment Buildings and structures, net 61,222 62,423 Machinery, equipment and vehicles, net 46,587 48,210 Tools, furniture and fixtures, net 5,849 6,142 Land 56,117 56,140 Construction in progress 10,035 6,974 Total property, plant and equipment 179,810 179,889 Intangible assets Goodwill 869 816 Other 9,529 9,572 Total intangible assets 10,398 10,388 Investments and other assets Other 53,999 54,433 Allowance for doubtful accounts (678) (596) Total investments and other assets 53,321 53,837 Total non-current assets 243,529 244,114 Total assets 556,315 567,769 2
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(Millions of yen) As of March 31, 2026 As of June 30, 2026 Liabilities Current liabilities Notes and accounts payable - trade 59,871 63,192 Short-term borrowings 54,769 62,697 Income taxes payable 5,265 1,970 Other 36,157 33,441 Total current liabilities 156,062 161,300 Non-current liabilities Bonds payable 959 974 Long-term borrowings 110,318 110,691 Retirement benefit liability 13,918 14,607 Other 7,124 7,060 Total non-current liabilities 132,319 133,332 Total liabilities 288,381 294,632 Net assets Shareholders' equity Share capital 46,525 46,525 Capital surplus 19,595 19,595 Retained earnings 159,200 161,957 Treasury shares (639) (620) Total shareholders' equity 224,681 227,457 Accumulated other comprehensive income Valuation difference on available-for-sale securities 7,041 8,977 Deferred gains or losses on hedges 220 69 Revaluation reserve for land 145 145 Foreign currency translation adjustment 11,536 11,997 Remeasurements of defined benefit plans 5,063 4,805 Total accumulated other comprehensive income 24,005 25,993 Non-controlling interests 19,248 19,687 Total net assets 267,934 273,137 Total liabilities and net assets 556,315 567,769 3
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(2) Quarterly Consolidated Statements of Income and Quarterly Consolidated Statements of Comprehensive Income Quarterly Consolidated Statements of Income (April 1, 2026 – June 30, 2026) (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 137,093 166,331 Cost of sales 113,638 135,867 Gross profit 23,455 30,464 Selling, general and administrative expenses 18,242 19,891 Operating profit 5,213 10,573 Non-operating income Dividend income 209 200 Rental income 170 149 Other 330 359 Total non-operating income 709 708 Non-operating expenses Interest expenses 506 643 Foreign exchange losses 518 － Other 635 719 Total non-operating expenses 1,659 1,362 Ordinary profit 4,263 9,919 Profit before income taxes 4,263 9,919 Income taxes - current 469 1,442 Income taxes - deferred 1,306 1,299 Total income taxes 1,775 2,741 Profit 2,488 7,178 Profit attributable to non-controlling interests 365 1,015 Profit attributable to owners of parent 2,123 6,163 4
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Quarterly Consolidated Statements of Comprehensive Income (April 1, 2026 – June 30, 2026) (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Profit 2,488 7,178 Other comprehensive income Valuation difference on available-for-sale securities 321 1,958 Deferred gains or losses on hedges 16 (144) Foreign currency translation adjustment (568) 742 Remeasurements of defined benefit plans, net of tax (187) (260) Share of other comprehensive income of entities accounted for using equity method (602) (72) Total other comprehensive income (1,020) 2,224 Comprehensive income 1,468 9,402 Comprehensive income attributable to Comprehensive income attributable to owners of parent 1,302 8,151 Comprehensive income attributable to non-controlling interests 166 1,251 5
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(3) Notes regarding the quarterly consolidated financial statements (Notes on segment information, etc.) < Segment information> I. First Three Months of the Fiscal Year Ended March 31, 2026 (April 1, 2025, to June 30, 2025) 1. Information on net sales and profit (loss) by reportable segment (Millions of yen) Reportable segments Adjust- ments*1 Quarterly consolidated profit/loss posted*2 Aluminum ingot and chemicals Aluminum sheet and extrusions Fabricated products and others Aluminum foil, powder and paste Total Net sales Net sales to external customers 44,773 25,298 39,200 27,822 137,093 － 137,093 Intersegment sales or transfers 19,649 13,314 4,246 93 37,302 (37,302) － Total 64,422 38,612 43,446 27,915 174,395 (37,302) 137,093 Segment profit (loss) 3,329 660 (130) 2,182 6,041 (828) 5,213 Notes: *1 The 828-million-yen negative adjustment to segment profit (loss) represents corporate expenses and mainly comprises expenses related to General Affairs, HR, Accounting, and other head office administration departments of the Company and Nippon Light Metal Company, Ltd. *2 Segment profit (loss) is adjusted with operating profit on the quarterly consolidated statements of income. 2. Information related to impairment loss of non-current assets and goodwill by reportable segment: Not applicable II. Fiscal Year Ending March 31, 2027 (April 1, 2026, to June 30, 2026) 1. Information on net sales and profit (loss) by reportable segment (Millions of yen) Reportable segments Adjust- ments*1 Quarterly consolidated profit/loss posted*2 Aluminum ingot and chemicals Aluminum sheet and extrusions Fabricated products and others Aluminum foil, powder and paste Total Net sales Net sales to external customers 62,815 32,746 39,474 31,296 166,331 － 166,331 Intersegment sales or transfers 26,309 16,216 3,328 79 45,932 (45,932) － Total 89,124 48,962 42,802 31,375 212,263 (45,932) 166,331 Segment profit (loss) 6,884 2,037 (373) 2,936 11,484 (911) 10,573 Notes: *1 The 911-million-yen negative adjustment to segment profit (loss) represents corporate expenses and mainly comprises expenses related to General Affairs, HR, Accounting, and other head office administration departments of the Company and Nippon Light Metal Company, Ltd. *2 Segment profit (loss) is adjusted with operating profit on the quarterly consolidated statements of income. 2. Changes in reportable segment: Effective from the beginning of the current first quarter of the consolidated fiscal year, as part of an organizational restructuring, we have reclassified certain businesses of the Electronic materials division which were previously included in the “Aluminum sheet and extrusions” segment to the “Aluminum ingot and chemicals” segment. Segment information for the first quarter of the previous consolidated fiscal year has been restated to reflect the reclassification. 3. Information related to impairment loss of non-current assets and goodwill by reportable segment: Not applicable . 6