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Results2483HONYAKU Center Inc.Information and Communications, Services and Others

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the first half of the fiscal year ending March 2027, revenue and profit declined due to lower orders from major customers and a decline from the rebound in spot projects recorded in the same period of the previous fiscal year. Although the full-year earnings forecast was revised, the figures before the revision and the reasons for the revision are not stated in this earnings release.

Worth reading
50Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
58
Year-on-year decline in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales4,837Millions of yenYear on year -9.5%Progress 48.4%
Operating profit145Millions of yenYear on year -58.0%Progress 30.2%
Ordinary income158Millions of yenYear on year -56.9%Progress 31.6%
Net income attributable to owners of the parent89Millions of yenYear on year -62.4%Progress 27.8%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥26.71
Financial position at period-end
Total assets8,144Millions of yen
of which net assets 6,655 Millions of yenEquity ratio 81.7%vs. prior year-end +1.7pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Cash inflows and outflows
Operating+59
Investment-428
Financials-472
Net change-841

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period3,568 Millions of yen
Segment revenue3,455.22 Millions of yen (YoY -12.9%), 564.26 Millions of yen (YoY -0.3%), 631.54 Millions of yen (YoY -3.6%), 186.12 Millions of yen (YoY +19.0%)
Segment profit98,468 Thousands of yen, 19,476 Thousands of yen, 34,293 Thousands of yen, -5,319 Thousands of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales10,000 Millions of yen (YoY -8.0%)
Operating profit480 Millions of yen (YoY -31.9%)
Ordinary income500 Millions of yen (YoY -33.2%)
Net income320 Millions of yen (YoY -30.7%)
Revision to Earnings ForecastNet Sales Not disclosed → 10,000 Millions of yen / Operating profit Not disclosed → 480 Millions of yen / Ordinary income Not disclosed → 500 Millions of yen / Net income Not disclosed → 320 Millions of yen
Annual Dividend Forecast140 Yen → 140 Yen(0.0%)
Factors Behind Changes in Business Performance

In the translation business, lower orders from some major customers, the rebound from spot projects recorded in the same period of the previous fiscal year, and weak orders from patent offices, CROs and automotive-related companies were factors behind the decline in revenue. In terms of profit, cost of sales declined due to greater efficiency in the translation production process and other factors, but gross profit declined as a result of lower revenue.

Disclosure regarding the going concern assumption

No matters to report

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name Not applicable
Breakdown of extraordinary income (loss)Extraordinary income None recorded / Extraordinary loss None recorded for the interim period (special losses in the interim consolidated income statement are shown as "-").
Depreciation and amortization33,688 Thousands of yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingAvailable (対象者:Not disclosed)
Issued Shares at Period-End3,369,000 shares outstanding at period-end
Treasury Shares at Period-End5,540 treasury shares at period-end
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales4,837 Millions of yen (YoY -9.5%)
Operating profit145 Millions of yen (YoY -58.0%)
Ordinary income158 Millions of yen (YoY -56.9%)
Profit attributable to owners of the parent89 Millions of yen (YoY -62.4%)
Net income per share¥26.71
Equity ratioEnd of the current fiscal period 81.7 / End of previous period 80
Total assets8,144 Millions of yen
Net assets6,655 Millions of yen
Cash flows from operating activities59 Millions of yen
Cash flows from investing activities-428 Millions of yen
Cash flows from financing activities-472 Millions of yen
Cash and cash equivalents at end of period3,568 Millions of yen
Full-year earnings forecastNet Sales 10,000 Millions of yen (YoY -8.0%) / Operating profit 480 Millions of yen (YoY -31.9%) / Ordinary income 500 Millions of yen (YoY -33.2%) / Net income 320 Millions of yen (YoY -30.7%)
Revision to Earnings ForecastNet Sales Not disclosed → 10,000 Millions of yen / Operating profit Not disclosed → 480 Millions of yen / Ordinary income Not disclosed → 500 Millions of yen / Net income Not disclosed → 320 Millions of yen
Annual Dividend Forecast140 Yen → 140 Yen(0.0%)
Segment revenue3,455.22 Millions of yen (YoY -12.9%), 564.26 Millions of yen (YoY -0.3%), 631.54 Millions of yen (YoY -3.6%), 186.12 Millions of yen (YoY +19.0%)
Segment profit98,468 Thousands of yen, 19,476 Thousands of yen, 34,293 Thousands of yen, -5,319 Thousands of yen
Depreciation and amortization33,688 Thousands of yen
Breakdown of extraordinary income (loss)Extraordinary income None recorded / Extraordinary loss None recorded for the interim period (special losses in the interim consolidated income statement are shown as "-").
Disclosure regarding the going concern assumptionNo matters to report
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name Not applicable
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingAvailable (対象者:Not disclosed)
Issued Shares at Period-End3,369,000 shares outstanding at period-end
Treasury Shares at Period-End5,540 treasury shares at period-end
Factors Behind Changes in Business PerformanceIn the translation business, lower orders from some major customers, the rebound from spot projects recorded in the same period of the previous fiscal year, and weak orders from patent offices, CROs and automotive-related companies were factors behind the decline in revenue. In terms of profit, cost of sales declined due to greater efficiency in the translation production process and other factors, but gross profit declined as a result of lower revenue.
Items this document does not state (7)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossMaterial subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Orders from some major customers in the translation business declined, and the rebound from spot projects recorded in the same period of the previous fiscal year also contributed to the decrease, resulting in lower revenue and gross profit. Although cost of sales declined and the gross profit margin improved due to greater efficiency in the translation production process and other factors, operating profit declined as the impact of lower revenue was significant.

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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | HONYAKU Center Inc. (2483) timely disclosure | Komori