H2O Retailing Corporation Fiscal Year Ending March 2027 Q2 (Interim) Financial Summary

Overview of Results

For the second quarter of the fiscal year ending March 2027 (interim), consolidated net sales were 333,338 million yen, a slight increase of 0.1% versus the same period last year. Operating income was 13,725 million yen, up 15.8%; ordinary income was 14,812 million yen, up 22.1%; and interim net income attributable to owners of parent was 14,890 million yen, a significant increase of 115.5%. Interim net income per share was 131.29 yen, and interim comprehensive income was 12,775 million yen (−29.6%). Treasury stock holdings amounted to 29,971 million yen, and actions suggest continued share buybacks as part of shareholder returns. The full-year outlook was revised to net sales of 695,000 million yen, operating income of 33,500 million yen, and net income of 23,500 million yen, with caveats noted regarding the assumptions behind the forecasts.

Shareholder Returns and Capital Policy Trends

The financial summary details the status of treasury stock acquisition. Based on the resolution on May 12, 2026, the company planned purchases of up to 6,000,000 shares during the period with a total upper limit of approximately 1,070,000,000 yen. As of the current acquisition status, 3,725,200 shares were acquired between May 13, 2026 and September 30, 2026, with an aggregate acquisition price of approximately 1,011,244 million yen, and acquisitions were completed by October 9. The company is promoting treasury stock acquisition as part of shareholder returns, indicating an intent to enhance shareholder value going forward.