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February 2, 2007
Nisshin Steel Co., Ltd.
Consolidated and Non-consolidated Financial Highlights
for the third quarter ended December 31, 2006
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1. Consolidated results of operations
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Net sales
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470,798
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Operating income
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42,342
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Income before special items
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40,693
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Net income
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24,902
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Net income per share
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26.66
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2. Non-consolidated results of operations
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Net sales
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351,073
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Operating income
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35,958
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Income before special items
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33,167
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Net income
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20,739
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Net income per share
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22.20
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