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 5 , 2026 Company name : NIPPON KANZAI Holdings Co. , Ltd . Tokyo Stock Exchange , Prime Market Listing : Securities code : 9347 URL : https://www.nkanzaihd.co.jp/en/ Representative : Shintaro Fukuda , President and Representative Director Inquiries : Telephone : Junichi Tokura , Head of Finance & Accounting Dept. + 81-3-5299-0863 Scheduled date to commence dividend payments : Preparation of supplementary material on financial results : None Holding of 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 business results ( year to date ) ( Percentages indicate year - on - year changes . ) Profit attributable to owners of parent Net sales Operating profit Ordinary profit Three months ended June 30 , 2026 Millions of yen 38,392 % 9.3 Millions of yen 3,134 % June 30 , 2025 Note : Comprehensive income 35,135 11.7 2,729 14.8 32.4 For the three months ended June 30 , 2026 : For the three months ended June 30 , 2025 : Millions of yen 3,226 3,063 ¥ 3,048 million % Millions of yen % 5.3 34.2 2,339 20.4 1,943 352.4 [ 99.9 % ] ¥ 1,524 million [ ( 31.9 ) % ] Basic earnings per share Diluted earnings per share Three months ended June 30 , 2026 June 30 , 2025 ( 2 ) Consolidated financial position Yen 64.42 Yen 53.52 Total assets Net assets Equity - to - asset ratio As of June 30 , 2026 Millions of yen Millions of yen March 31 , 2026 104,744 106,987 77,727 75,863 % 73.2 69.9 Reference : Equity As of June 30 , 2026 : As of March 31 , 2026 : ¥ 76,625 million ¥ 74,819 million 2. Cash dividends Fiscal year - end Total Yen Yen Yen 30.00 57.00 Fiscal year ended March 31 , 2026 Fiscal year ending March 31 , 2027 Annual dividends per share First quarter - end Second quarter - end Third quarter - end Yen Yen 27.00 Fiscal year ending March 31 , 2027 30.00 ( Forecast ) Note : Revisions to the forecast of cash dividends most recently announced : None 30.00 60.00 FASF
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3. Consolidated business forecasts for the fiscal year ending March 31, 2027 (from April 1, 2026 to March 31, 2027) (Percentages indicate year-on-year changes.) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Basic earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Yen First half 75,500 5.5 4,200 (9.6) 5,100 (11.0) 3,500 (5.5) 96.36 Full year 158,000 5.2 9,000 3.6 10,800 2.8 7,300 2.5 200.99 Note: Revisions to the financial result forecast most recently announced: None * 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: None (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 41,180,306 shares As of March 31, 2026 41,180,306 shares (ii) Number of treasury shares at the end of the period As of June 30, 2026 4,859,359 shares As of March 31, 2026 4,859,359 shares (iii) Average number of shares outstanding during the period (year to date) Three months ended June 30, 2026 36,320,947 shares Three months ended June 30, 2025 36,321,093 shares * 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 (Notes to forward-looking statements) The business forecasts reported herein were prepared based on information NIPPON KANZAI Holdings Co., Ltd. (hereinafter the “Company”) had in its possession as of the time this report was prepared and on certain assumptions judged to be reasonable. Actual results may differ significantly from forecasts due to various factors. Please refer to the disclaimers provided under “1. Overview of business results, etc.; (3) Explanation regarding information on future forecasts including consolidated business forecasts, etc.” on page 3 of the Attached Document of this quarterly financial report regarding assumptions upon which forecasts are based and the use of forecasts. (Review by certified public accountants or audit corporations on the attached quarterly consolidated financial statements) The Company plans to disclose the quarterly financial report with an accompanying review report after the review is completed. Planned date of disclosure: August 12, 2026
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NIPPON KANZAI Holdings Co., Ltd. (9347) Consolidated Financial Results for the Three Months Ended June 30, 2026 1 Quarterly consolidated financial statements and primary notes (1) Quarterly consolidated balance sheet (Millions of yen) As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and deposits 37,393 35,601 Notes and accounts receivable - trade, and contract assets 20,140 18,245 Operating investments in silent partnership 34 29 Real estate for sale 5,598 5,587 Supplies 373 373 Income taxes refund receivable 171 175 Other 5,770 7,087 Allowance for doubtful accounts (18) (18) Total current assets 69,463 67,081 Non-current assets Property, plant and equipment Buildings and structures, net 3,933 3,897 Machinery, equipment and vehicles, net 137 130 Tools, furniture and fixtures, net 842 825 Land 1,211 1,211 Leased assets, net 2,046 2,029 Construction in progress 49 158 Total property, plant and equipment 8,219 8,252 Intangible assets Software 410 378 Goodwill 6,056 6,004 Trademark right 318 320 Customer-related intangible assets 2,132 2,128 Software in progress 21 21 Other 66 64 Total intangible assets 9,005 8,917 Investments and other assets Investment securities 12,949 13,406 Long-term loans receivable 1,044 925 Deferred tax assets 455 355 Long-term prepaid expenses 42 39 Retirement benefit asset 1,252 1,288 Leasehold and guarantee deposits 4,048 3,992 Membership 300 300 Other 414 395 Allowance for doubtful accounts (208) (210) Total investments and other assets 20,298 20,492 Total non-current assets 37,523 37,662 Total assets 106,987 104,744
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NIPPON KANZAI Holdings Co., Ltd. (9347) Consolidated Financial Results for the Three Months Ended June 30, 2026 2 (Millions of yen) As of March 31, 2026 As of June 30, 2026 Liabilities Current liabilities Notes and accounts payable - trade 9,101 6,039 Current portion of long-term nonrecourse loans payable 41 41 Lease liabilities 431 499 Accrued expenses 2,582 3,075 Income taxes payable 1,742 744 Accrued consumption taxes 1,503 1,751 Contract liabilities 2,086 2,169 Deposits received 315 848 Provision for bonuses 1,123 112 Asset retirement obligations 2 ― Other 2,448 2,013 Total current liabilities 21,379 17,295 Non-current liabilities Long-term nonrecourse loans payable 2,922 2,912 Lease liabilities 1,753 1,676 Deferred tax liabilities 879 1,042 Provision for retirement benefits for directors (and other officers) 19 15 Retirement benefit liability 159 160 Long-term guarantee deposits 2,741 2,682 Asset retirement obligations 524 524 Liabilities from application of equity method 63 66 Other 680 641 Total non-current liabilities 9,744 9,721 Total liabilities 31,123 27,016 Net assets Shareholders' equity Share capital 3,000 3,000 Capital surplus 11,339 11,339 Retained earnings 71,378 72,628 Treasury shares (13,057) (13,057) Total shareholders' equity 72,660 73,910 Accumulated other comprehensive income Valuation difference on available-for-sale securities 1,581 1,745 Foreign currency translation adjustment 602 990 Remeasurements of defined benefit plans (25) (20) Total accumulated other comprehensive income 2,158 2,714 Non-controlling interests 1,044 1,102 Total net assets 75,863 77,727 Total liabilities and net assets 106,987 104,744
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NIPPON KANZAI Holdings Co., Ltd. (9347) Consolidated Financial Results for the Three Months Ended June 30, 2026 3 (2) Quarterly consolidated statements of income and comprehensive income Quarterly consolidated statement of income For the three-month period (Millions of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Net sales 35,135 38,392 Cost of sales 24,405 26,146 Gross profit 10,730 12,245 Selling, general and administrative expenses Selling expenses 220 156 Personnel expenses 4,797 5,638 Provision for bonuses 57 65 Provision for retirement benefits for directors (and other officers) 2 2 Retirement benefit expenses 120 135 Travel, transportation and communication expenses 423 449 Supplies expenses 383 496 Rent expenses 458 521 Insurance expenses 218 125 Depreciation 146 205 Taxes and dues 312 344 Enterprise tax 103 110 Provision of allowance for doubtful accounts 0 2 Amortization of goodwill 137 156 Other 617 700 Total selling, general and administrative expenses 8,000 9,111 Operating profit 2,729 3,134 Non-operating income Interest and dividend income 72 96 Rental income 15 15 Commission income 254 35 Share of profit of entities accounted for using equity method 18 ― Foreign exchange gains ― 3 Other 48 30 Total non-operating income 407 182 Non-operating expenses Interest expenses 15 30 Rental expenses 17 16 Share of loss of entities accounted for using equity method ― 18 Loss on sale and retirement of non-current assets 4 3 Foreign exchange losses 1 ― Other 34 20 Total non-operating expenses 73 90 Ordinary profit 3,063 3,226
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NIPPON KANZAI Holdings Co., Ltd. (9347) Consolidated Financial Results for the Three Months Ended June 30, 2026 4 (Millions of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Extraordinary income Gain on sale of investment securities ― 42 Total extraordinary income ― 42 Profit before income taxes 3,063 3,269 Income taxes - current 576 603 Income taxes - deferred 390 179 Total income taxes 966 782 Profit 2,097 2,486 Profit attributable to non-controlling interests 153 146 Profit attributable to owners of parent 1,943 2,339
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NIPPON KANZAI Holdings Co., Ltd. (9347) Consolidated Financial Results for the Three Months Ended June 30, 2026 5 Quarterly consolidated statement of comprehensive income For the three-month period (Millions of yen) For the three months ended June 30, 2025 For the three months ended June 30, 2026 Profit 2,097 2,486 Other comprehensive income Valuation difference on available-for-sale securities 63 166 Foreign currency translation adjustment (476) 200 Remeasurements of defined benefit plans, net of tax 18 5 Share of other comprehensive income of entities accounted for using equity method (177) 190 Total other comprehensive income (572) 562 Comprehensive income 1,524 3,048 Comprehensive income attributable to Comprehensive income attributable to owners of parent 1,655 2,895 Comprehensive income attributable to non-controlling interests (130) 152