Komori
Earnings3948HIKARI BUSINESS FORM CO.,LTD.Materials and Chemicals

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

First-quarter net sales increased 12.6% year on year. Operating income improved to a profit of ¥189 million from an operating loss of ¥51 million in the same period of the previous year, while quarterly net income turned positive at ¥134 million from a loss of ¥3 million.

Worth reading
42Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
12.6
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,916¥ millionYear on year +12.6%Progress 24.9%
Operating profit189¥ millionProgress 63.0%
Ordinary income198¥ millionProgress 66.0%
Net income attributable to owners of the parent134¥ millionProgress 63.8%

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¥25.09
Financial position at period-end
Total assets12,167¥ million
of which net assets 9,467 ¥ millionEquity ratio 77.8%vs. prior year-end -3.3pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥7,700 million (YoY -0.6%)
Operating profit¥300 million (YoY +48.4%)
Ordinary income¥300 million (YoY +7.0%)
Net income¥210 million (YoY +38.4%)
Revision to Earnings ForecastNo
Annual Dividend Forecast45 yen and sen → 50 yen and sen
Factors Behind Changes in Business Performance

Promoting sales at appropriate prices, capturing public-sector and outsourcing demand, improving production efficiency and operating rates by consolidating printing functions, and reducing operating costs.

Disclosure regarding the going concern assumption

No applicable matters

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
Material subsequent eventsOn 24 April 2026, the company disposed of 6,440 common shares as restricted stock compensation and completed payment. The total disposal price was ¥7,747,320, and the shares were allocated to 3 directors of the company.
Depreciation and amortization¥51,379 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End5,815,294
Treasury Shares at Period-End441,957
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 January 2026–31 March 2026
Net Sales¥1,916 million (YoY +12.6%)
Operating profit¥189 million
Ordinary income¥198 million
Profit attributable to owners of the parent¥134 million
Net income per share¥25.09
Equity ratioEnd of the current fiscal period 77.8% / End of previous period 81.1%
Total assets¥12,167 million
Net assets¥9,467 million
Full-year earnings forecastNet Sales ¥7,700 million (YoY -0.6%) / Operating profit ¥300 million (YoY +48.4%) / Ordinary income ¥300 million (YoY +7.0%) / Net income ¥210 million (YoY +38.4%)
Revision to Earnings ForecastNo
Annual Dividend Forecast45 yen and sen → 50 yen and sen
Depreciation and amortization¥51,379 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsOn 24 April 2026, the company disposed of 6,440 common shares as restricted stock compensation and completed payment. The total disposal price was ¥7,747,320, and the shares were allocated to 3 directors of the company.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End5,815,294
Treasury Shares at Period-End441,957
Factors Behind Changes in Business PerformancePromoting sales at appropriate prices, capturing public-sector and outsourcing demand, improving production efficiency and operating rates by consolidating printing functions, and reducing operating costs.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation

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.

The company promoted sales at appropriate prices, captured public-sector demand, including demand related to benefits and regional shopping vouchers, and won corporate outsourcing business. It also worked to improve production efficiency and operating rates by consolidating printing functions and to reduce operating costs.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated) | HIKARI BUSINESS FORM CO.,LTD. (3948) timely disclosure | Komori