Interim report
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DISCLAIMER : This document has been translated from a part of 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 ) https://www.nikkon-hd.co.jp Company name : NIKKON Holdings Co. , Ltd. Listing : Tokyo Stock Exchange Securities code : 9072 URL : Representative : Inquiries : Telephone : Masakatsu Kuroiwa , President and Representative Director Tetsuo Sugita , Executive Officer and Director + 81-3-3541-5330 Scheduled date to commence dividend payments : Preparation of supplementary material on financial results : Holding of financial results briefing : August 7 , 2026 None 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 . ) Net sales Profit attributable to owners of Operating profit Ordinary profit parent Three months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % June 30 , 2026 68,510 4.1 4,981 ( 0.2 ) 5,242 ( 5.1 ) 1,348 ( 50.5 ) June 30 , 2025 65,826 13.6 4,991 ( 1.3 ) 5.522 ( 15.5 ) 2,721 ( 38.8 ) Note : Comprehensive income For the three months ended June 30 , 2026 : For the three months ended June 30 , 2025 : Basic earnings per share ¥ 4,525 million ¥ 2,326 million [ 94.5 % ] [ ( 19.2 ) % ] Diluted earnings per share Yen Yen Three months ended June 30 , 2026 June 30 , 2025 11.25 22.52 10.48 20.64 Note : In the third quarter of the fiscal year ending March 31 , 2026 , the provisional accounting treatment for the business combination was finalized , and the figures for the three months of the previous fiscal year reflect the details of the provisional accounting treatment . ( 2 ) Consolidated financial position As of June 30 , 2026 March 31 , 2026 Reference : Equity As of June 30 , 2026 : As of March 31 , 2026 : 2 . Cash dividends Total assets Net assets Equity - to - asset ratio Millions of yen Millions of yen % 251,613 56.6 442,783 436,395 242,805 54.5 ¥ 250,584 million ¥ 237,733 million Annual dividends per share First quarter - end Second quarter - end Third quarter - end Fiscal year - end Total Yen Yen Yen Yen Yen 37.00 38.00 75.00 Fiscal year ended March 31 , 2026 Fiscal year ending March 31 , 2027 Fiscal year ending March 31 , 2027 ( Forecast ) Note : Revisions to the forecast of cash dividends most recently announced : None 56.00 56.00 3. Forecast of consolidated financial results for the fiscal year ending March 31 , 2027 ( from April 1 , 2026 to March 31 , 2027 ) 112.00 Net sales Operating profit Ordinary profit ( Percentages indicate year - on - year changes . ) Profit attributable to Basic earnings per share owners of parent Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen Six months ending September 30 , 2026 140,000 6.1 13,000 21.2 13,400 21.8 12,100 84.2 99.24
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Fiscal year ending March 31, 2027 285,000 5.6 26,700 12.1 27,500 10.6 22,300 27.5 181.34 Note: Revisions to the earnings forecasts most recently announced: None
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* Notes (1) Significant changes in the scope of consolidation during the period: None (2) Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements: Yes Note: For details, see Quarterly Financial Results Appendix 8 "2. See Quarterly Consolidated Financial Statements and Key Notes (3) Notes on Quarterly Consolidated Financial Statements (Application of Accounting Procedures Specific to the Preparation of Quarterly Consolidated Financial Statements). (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 126,479,784 shares As of March 31, 2026 126,479,784 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 2,447,313 shares As of March 31, 2026 9,821,512 shares (iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year) Three months ended June 30, 2026 119,808,740 shares Three months ended June 30, 2025 120,885,412 shares Note: The number of treasury shares at the end of the fiscal year and the number of treasury shares deducted for the calculation of the number of treasury shares during the period include the Company's treasury stock (98,400 shares at the end of the fiscal year ending March 31, 2026 and 98,400 shares in the first quarter of the fiscal year ending March 31, 2027) held by the trust for which the directors are the beneficiaries. * Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm:None * Proper use of earnings forecasts, and other special matters The forward-looking statements, including forecasts of financial results, contained in these materials are based on information available to the Company and on certain assumptions deemed to be reasonable. Actual financial results may differ from the results anticipated in the statements due to various factors.
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Quarterly consolidated balance sheet (Millions of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 37,512 41,410 Notes and accounts receivable - trade 35,773 35,522 Electronically recorded monetary claims - operating 5,323 4,910 Merchandise and finished goods 164 200 Raw materials and supplies 969 963 Other 6,107 5,694 Allowance for doubtful accounts (16) (14) Total current assets 85,834 88,687 Non-current assets Property, plant and equipment Buildings and structures, net 132,233 130,204 Machinery, equipment and vehicles, net 16,137 15,637 Tools, furniture and fixtures, net 2,484 2,441 Land 125,222 125,140 Leased assets, net 319 341 Construction in progress 4,714 7,571 Total property, plant and equipment 281,111 281,337 Intangible assets Customer-related intangible assets 15,450 15,457 Goodwill 8,447 8,176 Other 5,227 5,274 Total intangible assets 29,125 28,908 Investments and other assets Investment securities 27,302 30,670 Long-term loans receivable 741 743 Deferred tax assets 3,766 3,876 Retirement benefit asset 1,221 1,232 Other 7,329 7,364 Allowance for doubtful accounts (38) (38) Total investments and other assets 40,323 43,849 Total non-current assets 350,560 354,095 Total assets 436,395 442,783
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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 12,945 13,664 Electronically recorded obligations - operating 1,760 1,836 Short-term borrowings 7,358 9,303 Current portion of bonds payable 10,000 10,000 Lease liabilities 116 113 Income taxes payable 5,333 4,137 Provision for bonuses 4,834 5,459 Provision for bonuses for directors (and other officers) 258 115 Electronically recorded obligations - non-operating 951 1,686 Other 16,197 17,257 Total current liabilities 59,755 63,574 Non-current liabilities Bonds payable 40,000 40,000 Convertible-bond-type bonds with share acquisition rights 22,089 7,117 Long-term borrowings 56,139 63,829 Lease liabilities 232 255 Deferred tax liabilities 8,301 9,498 Retirement benefit liability 4,357 4,401 Provision for retirement benefits for directors (and other officers) 565 425 Other provisions 21 25 Other 2,125 2,040 Total non-current liabilities 133,834 127,595 Total liabilities 193,590 191,169 Net assets Shareholders' equity Share capital 11,316 11,964 Capital surplus 11,207 9,795 Retained earnings 217,710 209,079 Treasury shares (25,473) (6,258) Total shareholders' equity 214,760 224,581 Accumulated other comprehensive income V aluation difference on available-for-sale securities 13,141 15,793 Foreign currency translation adjustment 8,379 8,839 Remeasurements of defined benefit plans 1,451 1,369 Total accumulated other comprehensive income 22,973 26,003 Share acquisition rights 152 152 Non-controlling interests 4,918 876 Total net assets 242,805 251,613 Total liabilities and net assets 436,395 442,783
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Quarterly consolidated statement of income (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Net sales 65,826 68,510 Cost of sales 55,186 58,590 Gross profit 10,639 9,919 Selling, general and administrative expenses 5,648 4,938 Operating profit 4,991 4,981 Non-operating income Interest income 55 55 Dividend income 564 590 Rental income 19 20 Share of profit of entities accounted for using equity method 93 137 Subsidy income 348 38 Miscellaneous income 119 92 Total non-operating income 1,200 935 Non-operating expenses Interest expenses 175 292 Foreign exchange losses 321 309 Miscellaneous expenses 172 73 Total non-operating expenses 669 674 Ordinary profit 5,522 5,242 Extraordinary income Gain on sale of non-current assets 42 46 Gain on sale of investment securities - 0 Total extraordinary income 42 47 Extraordinary losses Loss on sale of investment securities - 210 Loss on sale of non-current assets 24 46 Loss on retirement of non-current assets 0 7 Other - 32 Total extraordinary losses 24 296 Profit before income taxes 5,540 4,992 Income taxes 2,963 3,599 Profit 2,576 1,393 Profit (loss) attributable to non-controlling interests (145) 45 Profit attributable to owners of parent 2,721 1,348
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Quarterly consolidated statement of comprehensive income (Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Profit 2,576 1,393 Other comprehensive income V aluation difference on available-for-sale securities 695 2,662 Foreign currency translation adjustment (780) 477 Remeasurements of defined benefit plans, net of tax (57) (82) Share of other comprehensive income of entities accounted for using equity method (107) 73 Total other comprehensive income (250) 3,131 Comprehensive income 2,326 4,525 Comprehensive income attributable to Comprehensive income attributable to owners of parent 2,715 4,378 Comprehensive income attributable to non-controlling interests (389) 147
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(Notes on segment information, etc.) Segment Information I. The three months of the previous fiscal year (April 1, 2025 to June 30, 2025) 1. Information on sales and the amount of profit or loss for each reported segment, as well as information on the breakdown of revenues (Millions of yen) Reportable segments Other (Note) Total Transportation segment Warehouse segment Packaging segment Test segment Total Sales automobile 11,291 2,817 6,521 5,705 26,336 1,084 27,420 Automotive Parts 6,202 2,817 2,748 152 11,921 1,417 13,338 housing 4,090 854 2,002 - 6,947 453 7,401 Agricultural Machinery 1,296 444 258 1 2,001 25 2,026 Food & Beverage 496 544 223 - 1,264 54 1,318 Newspapers & Publications 1,110 0 20 - 1,131 - 1,131 Other 5,861 2,869 2,185 3 10,919 1,516 12,436 Revenue generated from customer contracts 30,349 10,348 13,960 5,863 60,521 4,552 65,074 Other Earnings - 167 - - 167 584 751 Revenues from external customers 30,349 10,515 13,960 5,863 60,689 5,137 65,826 Transactions with other segments 66 75 121 3 267 651 919 Total 30,416 10,590 14,082 5,867 60,956 5,788 66,745 Segment profit (loss) 1,827 2,117 950 749 5,644 (672) 4,972 Note: 1. The "Other" category refers to business segments that are not included in the reporting segments, and includes customs clearance and the manufacturing and sales of packaging materials. "Other" excludes interest income related to operating and non -operating transactions. 2. In the third quarter of the fiscal year ending March 31, 2026, the provisional accounting treatment for the business combi nation was finalized, and the figures for the three months of the previous fiscal year reflect the details of the provisional ac counting treatment. 2. The difference between the total amount of profit or loss of the reported segment and the amount recorded in the quarterly consolidated statements of income and the main details of the difference (matters related to adjustment of differences) (Millions of yen) benefit amount of money Total Reporting Segments 5,644 Benefits of the "Other" category (672) Other Adjustments (Note) 18 Operating Income in Quarterly Consolidated Statements of Income 4,991 Note Other adjustments are the differences that occur when you delete commercial and non -business transactions. 3. Information on impairment losses or goodwill on fixed assets by reporting segment It is omitted because it is not important. II. The three months of the current fiscal year (April 1, 2026 to June 30, 2026) 1. Information on sales and the amount of profit or loss for each reported segment, as well as information on the breakdown o f revenues (Millions of yen) Reportable segments Other (Note) Total Transportation segment Warehouse segment Packaging segment Test segment Total Sales automobile 11,632 2,816 6,987 5,322 26,758 1,067 27,825 Automotive Parts 6,772 3,220 2,940 195 13,129 1,485 14,615 housing 4,053 836 1,943 - 6,833 475 7,309 Agricultural Machinery 1,358 473 295 1 2,128 32 2,160 Food & Beverage 575 704 216 - 1,497 64 1,561 Newspapers & Publications 1,100 0 20 - 1,120 - 1,120 Other 6,187 3,087 2,438 9 11,722 1,383 13,105 Revenue generated from customer contracts 31,680 11,139 14,841 5,528 63,188 4,510 67,699 Other Earnings - 204 - - 204 606 810 Revenues from external customers 31,680 11,344 14,841 5,528 63,393 5,116 68,510 Transactions with other segments 100 72 141 6 321 711 1,032 Total 31,780 11,416 14,983 5,534 63,714 5,827 69,542 Segment profit (loss) 1,706 2,284 924 344 5,259 (303) 4,956 Note: The "Other" category refers to business segments that are not included in the reporting segments, and includes customs clearance and the manufacturing and sales of packaging materials. "Other" excludes interest income related to operating and non -operating transactions. 2. The difference between the total amount of profit or loss of the reported segment and the amount recorded in the quarterly consolidated statements of income and the main details of the difference (matters related to adjustment of differences) (Millions of yen) benefit amount of money
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Total Reporting Segments 5,259 Benefits of the "Other" category (303) Other Adjustments (Note) 25 Operating Income in Quarterly Consolidated Statements of Income 4,981 Note Other adjustments are the differences that occur when you delete commercial and non -business transactions. 3. Information on impairment losses or goodwill on fixed assets by reporting segment It is omitted because it is not important.