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

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 (Japanese GAAP, Non-Consolidated)

For the interim period, revenue increased 8.8% year on year, while operating income, ordinary income and interim net income all rose significantly. The full-year earnings forecast and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
46Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
1454.3
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales4,139Millions of yenYear on year +8.8%Progress 53.8%
Operating profit374Millions of yenProgress 74.8%
Ordinary income402Millions of yenYear on year +338.3%Progress 80.4%
Net income attributable to owners of the parent273Millions of yenYear on year +355.8%Progress 80.3%

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¥50.83
Financial position at period-end
Total assets12,050Millions of yen
of which net assets 9,531 Millions of yenEquity ratio 79.1%vs. prior year-end -2.0pt

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+306,272
Investment-360,767
Financials-215,957
Net change-270,452

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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 period¥3,037,411 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales7,700 Millions of yen (YoY -0.6%)
Operating profit500 Millions of yen (YoY +147.3%)
Ordinary income500 Millions of yen (YoY +78.3%)
Net income340 Millions of yen (YoY +124.1%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥45.00 → ¥50.00
Factors Behind Changes in Business Performance

Promotion of sales at appropriate prices, capture of public-sector demand, acquisition of outsourcing demand from companies seeking to save labor and improve efficiency, improved production efficiency and utilization through the consolidation of printing functions, use of external outsourcing, and reduction of operating costs.

Disclosure regarding the going concern assumption

Not applicable.

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
Breakdown of extraordinary income (loss)There were no extraordinary gains during the interim period (—). No extraordinary losses were reported.
Depreciation and amortization¥121,056 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End5,815,294 shares
Treasury Shares at Period-End435,517 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 January 2026–30 June 2026
Net Sales4,139 Millions of yen (YoY +8.8%)
Operating profit374 Millions of yen
Ordinary income402 Millions of yen (YoY +338.3%)
Profit attributable to owners of the parent273 Millions of yen (YoY +355.8%)
Net income per share¥50.83
Equity ratioEnd of the current fiscal period 79.1 / End of previous period 81.1
Total assets12,050 Millions of yen
Net assets9,531 Millions of yen
Cash flows from operating activities¥306,272 thousand
Cash flows from investing activities¥-360,767 thousand
Cash flows from financing activities¥-215,957 thousand
Cash and cash equivalents at end of period¥3,037,411 thousand
Full-year earnings forecastNet Sales 7,700 Millions of yen (YoY -0.6%) / Operating profit 500 Millions of yen (YoY +147.3%) / Ordinary income 500 Millions of yen (YoY +78.3%) / Net income 340 Millions of yen (YoY +124.1%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥45.00 → ¥50.00
Depreciation and amortization¥121,056 thousand
Breakdown of extraordinary income (loss)There were no extraordinary gains during the interim period (—). No extraordinary losses were reported.
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End5,815,294 shares
Treasury Shares at Period-End435,517 treasury shares
Factors Behind Changes in Business PerformancePromotion of sales at appropriate prices, capture of public-sector demand, acquisition of outsourcing demand from companies seeking to save labor and improve efficiency, improved production efficiency and utilization through the consolidation of printing functions, use of external outsourcing, and reduction of operating costs.
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.

The company promoted sales at appropriate prices to address rising materials, logistics and labor costs, captured public-sector and outsourcing demand, improved production efficiency and utilization through the consolidation of printing functions, made use of external outsourcing, and reduced 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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 (Japanese GAAP, Non-Consolidated) | HIKARI BUSINESS FORM CO.,LTD. (3948) timely disclosure | Komori