Notice Concerning Differences Between Consolidated Earnings Forecast and Actual Results for the Second Quarter of the Fiscal Year Ending March 2027 (Interim) and Revision of Full-Year Consolidated Earnings Forecast

Overview of Results

Hibino Corporation revised its interim results and full-year outlook for the fiscal year ending March 2027 and has upwardly revised its full-year consolidated earnings forecast. Interim net sales exceeded the previous forecast, driven by contributions from the Concert & Event Services business and expansion of overseas sales. While each profit item fell below the same period of the prior year due to the absence of large project effects and a decline in sales from architectural acoustics construction, overall performance is expected to exceed the plan. Sales recognition from a new consolidated subsidiary is expected to be concentrated in the fourth quarter.

Outlook and Impact

The full-year forecast has been revised upward from net sales 75,000 million yen to 76,500 million yen, operating income from 4,600 million yen to 4,950 million yen, ordinary income from 4,500 million yen to 4,900 million yen, and net income attributable to owners of parent from 2,600 million yen to 2,700 million yen. This reflects the expected contribution of the new consolidated subsidiary in the fourth quarter and potential differences in one-time expenses compared with the previous forecast. Additional revisions may be necessary depending on actual performance, so monitoring is required.