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July 27, 2007
Nisshin Steel Co., Ltd.

Consolidated and Non-consolidated Financial Highlights
for the first quarter ended June 30, 2007

1. Consolidated results of operations
(Rounded down to the nearest million yen)
Net sales 170,799
Operating income 17,779
Income before special items 18,955
Net income 10,987
(Yen)
Net income per share 11.94
2. Non-consolidated results of operations
(Rounded down to the nearest million yen)
Net sales 137,714
Operating income 17,307
Income before special items 18,542
Net income 11,018
(Yen)
Net income per share 11.98
 
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