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Revision of earnings forecasts3948HIKARI BUSINESS FORM CO.,LTD.Materials and Chemicals

Notice Regarding Revisions to Earnings Forecasts for the Six-Month Period and Full Fiscal Year Ending December 2026

The earnings forecasts for the first six months and full year of the fiscal year ending December 2026 have been revised upward. For the full year, net sales remain unchanged, while forecasts for operating income, ordinary income and net income have been raised.

Worth reading
77Important
Scored from 4 of 5 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
107.5
%
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending December 2026 · Cumulative second quarter and full yearPrevious forecast published 10 February 2026
Net SalesCumulative second-quarter results4,100→4,155million
+1.3%
Net SalesFull year7,700→7,700million
0.0%
Operating profitCumulative second-quarter results200→388million
+94.0%
Operating profitFull year300→500million
+66.7%
Ordinary incomeCumulative second-quarter results200→415million
+107.5%
Ordinary incomeFull year300→500million
+66.7%
Profit attributable to owners of the parentCumulative second-quarter results140→270million
+92.9%
Profit attributable to owners of the parentFull year210→340million
+61.9%
Net income per shareCumulative second-quarter results26.02→50.22yen and sen
+93.0%
Net income per shareFull year39.03→63.24yen and sen
+62.0%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

The cost of sales ratio declined as the Company passed on increases in materials, logistics and labor costs through appropriate pricing, stabilized process management following the consolidation of printing operations, and actively utilized external contractors in the printing process. The full-year forecast was revised based on performance for the first six months and the outlook going forward.

Previous-period resultsSecond quarter Net Sales ¥3,806 million; EPS in yen and sen / Operating profit ¥24 million; EPS in yen and sen / Ordinary income ¥91 million; EPS in yen and sen / Quarterly net income ¥59 million; EPS in yen and sen / Net income per share for the quarter ¥10.84 million; EPS in yen and sen / Full year Net Sales ¥7,743 million; EPS in yen and sen / Operating profit ¥202 million; EPS in yen and sen / Ordinary income ¥280 million; EPS in yen and sen / Net income for the current fiscal year ¥151 million; EPS in yen and sen / Net income per share ¥27.73 million; EPS in yen and sen
Dividend forecast revisionNo revision. The interim dividend remains unchanged at ¥25 per share, as does the year-end dividend at ¥25 per share.
Revised forecast
ItemDetails
Net SalesCumulative second-quarter results 4,100 / Full year 7,700 → Cumulative second-quarter results 4,155 / Full year 7,700(Cumulative second-quarter results 1.3 / Full year 0)
Operating profitCumulative second-quarter results 200 / Full year 300 → Cumulative second-quarter results 388 / Full year 500(Cumulative second-quarter results 94 / Full year 66.7)
Ordinary incomeCumulative second-quarter results 200 / Full year 300 → Cumulative second-quarter results 415 / Full year 500(Cumulative second-quarter results 107.5 / Full year 66.7)
Profit attributable to owners of the parentCumulative second-quarter results 140 / Full year 210 → Cumulative second-quarter results 270 / Full year 340(Cumulative second-quarter results 92.9 / Full year 61.9)
Net income per shareCumulative second-quarter results 26.02 / Full year 39.03 → Cumulative second-quarter results 50.22 / Full year 63.24
Fiscal Period CoveredFiscal year ending December 2026
Period CoveredCumulative second quarter and full year
Publication date of previous forecast10 February 2026
Previous-period resultsSecond quarter Net Sales ¥3,806 million; EPS in yen and sen / Operating profit ¥24 million; EPS in yen and sen / Ordinary income ¥91 million; EPS in yen and sen / Quarterly net income ¥59 million; EPS in yen and sen / Net income per share for the quarter ¥10.84 million; EPS in yen and sen / Full year Net Sales ¥7,743 million; EPS in yen and sen / Operating profit ¥202 million; EPS in yen and sen / Ordinary income ¥280 million; EPS in yen and sen / Net income for the current fiscal year ¥151 million; EPS in yen and sen / Net income per share ¥27.73 million; EPS in yen and sen
Reason for the revisionThe cost of sales ratio declined as the Company passed on increases in materials, logistics and labor costs through appropriate pricing, stabilized process management following the consolidation of printing operations, and actively utilized external contractors in the printing process. The full-year forecast was revised based on performance for the first six months and the outlook going forward.
Dividend forecast revisionNo revision. The interim dividend remains unchanged at ¥25 per share, as does the year-end dividend at ¥25 per share.
Items this document does not state (2)
Details and amount of extraordinary lossConsolidated / non-consolidated

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 cost of sales ratio declined as the Company passed on increases in materials, logistics and labor costs through pricing, stabilized process management following the consolidation of printing operations, and actively utilized external contractors in the printing process. The full-year forecast was revised based on performance for the first six months and the outlook going forward.

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.
Notice Regarding Revisions to Earnings Forecasts for the Six-Month Period and Full Fiscal Year Ending December 2026 | HIKARI BUSINESS FORM CO.,LTD. (3948) timely disclosure | Komori