Nippon Steel (TYO:5401) returned to an attributable profit of 75.3 billion yen in the fiscal first quarter ended June 30 from an operating loss of 195.8 billion yen a year earlier, according to a press release on Tuesday.
Earnings per share stood at 12.73 yen, rebounding from a loss per share of 37.47 yen a year earlier.
Revenue during the three-month period jumped 40.4% to 2.821 trillion yen from 2.009 trillion yen, boosted by a 29 billion-yen increase in sales overseas and the integration of U.S. Steel. Both factors offset the 94.3 billion-yen drop in domestic revenue.
Nippon Steel finalized its $14.9 billion acquisition of U.S. Steel in June 2025. Most recently, the company acknowledged that U.S. Steel is now "the primary earnings driver of the group."
U.S. Steel contributed an underlying business profit of 32.2 billion yen for the quarter, accounting for 29.7% of its overall figure of 108.4 billion yen.
For the fiscal year ending March 31, 2027, Nippon Steel expects underlying profit from U.S. Steel to reach 180 billion yen, up from its previous forecast of 80 billion yen.
Overall underlying business profit forecast for the whole fiscal year is anticipated at 700 billion yen, up from 650.4 billion yen a year prior.
Nippon Steel raised its full-year earnings forecast, now expecting an attributable profit of 290 billion yen, or 55 yen per share, up from its previous guidance of 220 billion yen. Full-year revenue is expected to jump 11.3% year over year to 11.2 trillion yen, also higher than its previous 9.3% growth forecast to 11 trillion yen.
The steelmaker expects to pay 24 yen per share in full-year dividends for the current fiscal year.



