TOKYO, May 9 (Reuters) - Nippon Steel ( NISTF ), Japan's

top steelmaker, posted on Friday 350.2 billion yen ($2.41

billion) in net profit for the year ended in March, down 36%

from a year ago but beating analysts' forecasts.

An LSEG poll of analysts had expected Nippon Steel ( NISTF ) to post a

334.3 billion yen net profit for the last fiscal year. The

company forecast net profit for the year ending next March at

200 billion yen.

Nippon Steel's ( NISTF ) $15 billion bid for U.S. Steel,

rejected by former U.S. President Joe Biden, is under revision

by U.S. authorities.

($1 = 145.4500 yen)

(Reporting by Katya Golubkova; Editing by Muralikumar

Anantharaman)