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Annual Report, etc.
Financial Information

February 2, 2007
Nisshin Steel Co., Ltd.

Consolidated and Non-consolidated Financial Highlights
for the third quarter ended December 31, 2006

1. Consolidated results of operations
(Millions of yen)
Net sales 470,798
Operating income 42,342
Income before special items 40,693
Net income 24,902
(Yen)
Net income per share 26.66
2. Non-consolidated results of operations
(Millions of yen)
Net sales 351,073
Operating income 35,958
Income before special items 33,167
Net income 20,739
(Yen)
Net income per share 22.20
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