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Annual Report, etc.
Financial Information

February 4, 2008
Nisshin Steel Co., Ltd.

Consolidated and Non-consolidated Financial Highlights
for the third quarter ended December 31, 2007

1. Consolidated results of operations
(Millions of yen)
Net sales 496,084
Operating income 49,295
Income before special items 47,873
Net income 27,976
(Yen)
Net income per share 30.69
2. Non-consolidated results of operations
(Millions of yen)
Net sales 393,838
Operating income 45,785
Income before special items 44,056
Net income 26,690
(Yen)
Net income per share 29.28
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