NIDEC : Supplementary Financial Data (April-September 2016)

Supplementary Financial Data

1. Financial Highlights

   (Yen in millions)	U.S. GAAP						IFRS
   	FY2013			FY2014			FY2015			FY2016
   	1st Half	2nd Half	Full Year	1st Half	2nd Half	Full Year	1st Half	2nd Half	Full Year	1st Half	2nd Half(e)	Full Year(e)
   Net Sales	429,634	445,475	875,109	489,511	538,874	1,028,385	587,352	590,938	1,178,290	564,030	635,970	1,200,000
   Operating Profit (Operating Profit Ratio)	39,337 9.2%	45,527 10.2%	84,864 9.7%	51,923 10.6%	59,016 11.0%	110,939 10.8%	59,603 10.1%	58,059 9.9%	117,662 10.0%	69,004 12.2%	65,996 10.4%	135,000 11.3%
   Profit Before Income Taxes	38,441	46,019	84,460	51,538	55,554	107,092	62,147	55,017	117,164	66,293	66,707	133,000
   Profit attributable to owners of the parent	27,103	29,169	56,272	36,713	39,302	76,015	46,857	43,088	89,945	50,110	49,890	100,000
   EPS (Basic) (Yen)	100.99	105.83	206.82	133.11	138.50	271.61	158.17	144.87	303.04	168.95	168.20	337.15
   Dividend Per Share (Yen)	22.50	27.50	50.00	30.00	40.00	70.00	40.00	40.00	80.00	40.00	45.00	85.00

   (Yen in millions)	U.S. GAAP				IFRS
   	FY2014				FY2015				FY2016
   	1Q	2Q	3Q	4Q	1Q	2Q	3Q	4Q	1Q	2Q	3Q	4Q
   Net Sales	240,188	249,323	264,255	274,619	285,041	302,311	308,001	282,937	276,206	287,824
   Operating Profit (Operating Profit Ratio)	25,035 10.4%	26,888 10.8%	28,804 10.9%	30,212 11.0%	29,859 10.5%	29,744 9.8%	30,683 10.0%	27,376 9.7%	31,540 11.4%	37,464 13.0%
   Profit Before Income Taxes	24,454	27,084	29,771	25,783	31,591	30,556	30,320	24,697	29,103	37,190
   Profit attributable to owners of the parent	17,573	19,140	21,318	17,984	23,251	23,606	22,669	20,419	22,041	28,069
   EPS (Basic) (Yen)	63.72	69.40	76.05	62.54	78.79	79.38	76.04	68.84	74.31	94.64

2. Sales and Operating Profit (OP) by Product Group

   (Yen in millions)		U.S. GAAP						IFRS
   		FY2013			FY2014			FY2015			FY2016
   		1st Half	2nd Half	Full Year	1st Half	2nd Half	Full Year	1st Half	2nd Half	Full Year	1st Half	2nd Half	Full Year
   Small Precision Motors	Sales OP	180,455 26,341	182,058 30,362	362,513 56,703	190,308 30,653	207,691 32,406	397,999 63,059	222,513 34,598	225,475 30,108	447,988 64,706	211,716 32,967
   Automotive, Appliance, Commercial and Industrial Products	Sales OP	164,048 9,592	181,188 12,613	345,236 22,205	218,378 17,224	241,629 19,245	460,007 36,469	276,185 20,819	278,528 24,978	554,713 45,797	265,645 27,988
   Machinery	Sales OP	43,717 6,174	43,238 5,907	86,955 12,081	45,022 6,626	53,778 9,522	98,800 16,148	54,359 8,212	53,452 6,823	107,811 15,035	53,884 10,200
   Electronic & Optical Components	Sales OP	37,429 510	35,416 938	72,845 1,448	32,499 2,355	32,551 2,653	65,050 5,008	32,528 3,050	31,584 2,360	64,112 5,410	31,032 4,878
   Others	Sales OP	3,985 176	3,575 190	7,560 366	3,304 302	3,225 487	6,529 789	1,767 244	1,899 294	3,666 538	1,753 287
   Eliminations/Corporate	OP	(3,456)	(4,483)	(7,939)	(5,237)	(5,297)	(10,534)	(7,320)	(6,504)	(13,824)	(7,316)

   (Yen in millions)		U.S. GAAP				IFRS
   		FY2014				FY2015				FY2016
   		1Q	2Q	3Q	4Q	1Q	2Q	3Q	4Q	1Q	2Q	3Q	4Q
   Small Precision Motors	Sales OP	89,889 15,062	100,419 15,591	104,775 16,714	102,916 15,692	104,058 17,291	118,455 17,307	129,564 18,551	95,911 11,557	94,801 13,748	116,915 19,219
   Automotive, Appliance, Commercial and Industrial Products	Sales OP	110,244 8,583	108,134 8,641	114,892 9,263	126,737 9,982	137,317 10,458	138,868 10,361	134,846 10,788	143,682 14,190	138,250 13,830	127,395 14,158
   Machinery	Sales OP	22,279 2,812	22,743 3,814	26,111 4,867	27,667 4,655	26,995 4,086	27,364 4,126	25,886 3,605	27,566 3,218	27,146 4,895	26,738 5,305
   Electronic & Optical Components	Sales OP	16,169 1,105	16,330 1,250	16,705 1,279	15,846 1,374	15,823 1,406	16,705 1,644	16,736 1,495	14,848 865	15,161 2,110	15,871 2,768
   Others	Sales OP	1,607 125	1,697 177	1,772 232	1,453 255	848 118	919 126	969 146	930 148	848 134	905 153
   Eliminations/Corporate	OP	(2,652)	(2,585)	(3,551)	(1,746)	(3,500)	(3,820)	(3,902)	(2,602)	(3,177)	(4,139)

   Note:

   Pursuant to IFRS 3 "Business Combinations," during the three months ended September 30, 2016, Nidec Corporation completed its valuation of the assets acquired and the liabilities assumed upon the acquisition of KB Electronics, Inc. merged into Nidec Motor Corporation in March 2016. Consolidated financial statements for the previous fiscal year have been retrospectively adjusted to reflect Nidec's valuation of the fair values of the assets and liabilities of KB Electronics, Inc.

3. Capital Expenditure, Depreciation, R&D

Note:

Nidec Corporation has adopted IFRS from 1Q/FY2016 (three‐months period ended June 2016). The financial data for FY2015 and FY2016 are presented based on IFRS, whereas those for FY2013 and FY2014 are presented based on U.S. GAAP.

NIDEC CORPORATION

http://www.nidec.com/en-Global/

338 Kuzetonoshiro-cho, Minami-ku, Kyoto 601-8205 JAPAN

TEL: 81-75-935-6140, FAX: 81-75-935-6141, E-mail: ir@nidec.com