Komori
Results3948HIKARI BUSINESS FORM CO.,LTD.Materials and Chemicals

Flash Earnings Report for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

For the cumulative third quarter of the fiscal year ending December 2026, revenue increased just 1.0% year on year, while operating profit and net income improved significantly, rising 274.9% and 194.1%, respectively. The full-year earnings forecast has been revised downward for revenue and upward for operating profit, ordinary profit and net income.

Worth reading
43Recurring
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
274.9
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026 to 30 September 2026Non-consolidated (individual)Japanese GAAP
Net Sales5,785¥ millionsYear on year +1.0%Progress 79.2%
Operating profit332¥ millionsYear on year +274.9%Progress 127.7%
Ordinary income361¥ millionsYear on year +132.0%Progress 124.5%
Net income attributable to owners of the parent251¥ millionsYear on year +194.1%Progress 125.5%

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¥46.77
Financial position at period-end
Total assets11,460¥ millions
of which net assets 9,268 ¥ millionsEquity ratio 80.9%vs. prior year-end -0.2pt

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¥7,300 millions (YoY -5.7%)
Operating profit¥260 millions (YoY +28.6%)
Ordinary income¥290 millions (YoY +3.4%)
Net income¥200 millions (YoY +31.8%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥7,300 millions / Operating profit Not disclosed → ¥260 millions / Ordinary income Not disclosed → ¥290 millions / Net income Not disclosed → ¥200 millions
Annual Dividend Forecast¥45 → ¥50(+11.1%)
Factors Behind Changes in Business Performance

Pricing measures in response to higher materials, logistics and labor costs, acquisition of public-sector and outsourcing demand, improved production efficiency and utilization, and reduced operating costs. Revenue in the third-quarter accounting period decreased by ¥273 million due to the loss of municipal projects, the digitization of existing projects, and the reversal of the previous year's special demand related to legal and institutional revisions.

Disclosure regarding the going concern assumption

No applicable items

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)Extraordinary income Gain on sale of investment securities ¥14,662 thousand / Extraordinary loss Loss on sale of investment securities ¥1,079 thousand
Depreciation and amortization¥198,907 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-End435,517
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (individual)
Period Covered1 January 2026 to 30 September 2026
Net Sales¥5,785 millions (YoY +1.0%)
Operating profit¥332 millions (YoY +274.9%)
Ordinary income¥361 millions (YoY +132.0%)
Profit attributable to owners of the parent¥251 millions (YoY +194.1%)
Net income per share¥46.77
Equity ratioEnd of the current fiscal period 80.9 / End of previous period 81.1
Total assets¥11,460 millions
Net assets¥9,268 millions
Full-year earnings forecastNet Sales ¥7,300 millions (YoY -5.7%) / Operating profit ¥260 millions (YoY +28.6%) / Ordinary income ¥290 millions (YoY +3.4%) / Net income ¥200 millions (YoY +31.8%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥7,300 millions / Operating profit Not disclosed → ¥260 millions / Ordinary income Not disclosed → ¥290 millions / Net income Not disclosed → ¥200 millions
Annual Dividend Forecast¥45 → ¥50(+11.1%)
Depreciation and amortization¥198,907 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥14,662 thousand / Extraordinary loss Loss on sale of investment securities ¥1,079 thousand
Disclosure regarding the going concern assumptionNo applicable items
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 BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End5,815,294
Treasury Shares at Period-End435,517
Factors Behind Changes in Business PerformancePricing measures in response to higher materials, logistics and labor costs, acquisition of public-sector and outsourcing demand, improved production efficiency and utilization, and reduced operating costs. Revenue in the third-quarter accounting period decreased by ¥273 million due to the loss of municipal projects, the digitization of existing projects, and the reversal of the previous year's special demand related to legal and institutional revisions.
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 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 worked to pass on increases in materials, logistics and labor costs through pricing, capture public-sector and outsourcing demand, improve production efficiency and utilization by consolidating printing functions, and reduce operating costs by using external contractors. Meanwhile, revenue in the third-quarter accounting period declined due to the loss of municipal projects, the digitization of existing projects, and the reversal of the previous year's special demand related to legal and institutional revisions.

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.
Flash Earnings Report for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated) | HIKARI BUSINESS FORM CO.,LTD. (3948) timely disclosure | Komori