For the third quarter of the fiscal year ending December 2026, net sales were 5,785,840 thousand yen, operating income was 332,458 thousand yen, ordinary income was 361,548 thousand yen, and quarterly net income was 251,482 thousand yen. Full-year forecasts have been revised to net sales of 7,300,000 thousand yen, operating income of 260,000 thousand yen, and net income of 200,000 thousand yen. Dividend guidance assumes 25 yen at the end of the second quarter, the third quarter dividend is TBD, and the full-year dividend is expected to be 50 yen.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3948","jir_company_name":"Hikari Business Form Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/3948-20261109-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending December 2026, net sales were 5,785,840 thousand yen, operating income was 332,458 thousand yen, ordinary income was 361,548 thousand yen, and quarterly net income was 251,482 thousand yen. Full-year forecasts have been revised to net sales of 7,300,000 thousand yen, operating income of 260,000 thousand yen, and net income of 200,000 thousand yen. Dividend guidance assumes 25 yen at the end of the second quarter, the third quarter dividend is TBD, and the full-year dividend is expected to be 50 yen.","jir_summary":"### Overview of Results\nNet sales increased during the reporting period, and operating income, ordinary income, and net income showed substantial growth compared with the same period of the previous fiscal year. By segment, contributions were observed in the order of printing-related, DPP, WEB, and BPO, with particularly strong growth in WEB and BPO. Conversely, there were changes in project composition during the period compared with the prior-year period, such as a decline in orders from municipal governments and the impact of regulatory revisions. Going forward, the Company aims to stabilize earnings through price pass-through and by capturing public-sector demand.\n\n### Outlook and Key Figures\nThe full-year forecast has been revised, with net sales expected at 7,300,000 thousand yen, operating income at 260,000 thousand yen, ordinary income at 290,000 thousand yen, net income attributable to owners of parent at 200,000 thousand yen, and earnings per share of 37.19 yen. Dividends are assumed to be 25 yen at the end of the second quarter and 50 yen for the full year; the policy for the year-end dividend is TBD. On the balance sheet side, total assets stand at 11,460 million yen and the equity ratio remains healthy at 80.9%.","jir_financial_highlights":"Net Sales: 5,785,840 thousand yen (Year-over-Year (YoY) +1.0%)\nOperating Income: 332,458 thousand yen (Year-over-Year (YoY) +274.9%)\nOrdinary Income: 361,548 thousand yen (Year-over-Year (YoY) +132.0%)\nQuarterly Net Income: 251,482 thousand yen (Year-over-Year (YoY) +194.1%)\nFull-year Net Sales Forecast: 7,300,000 thousand yen (Revised from previous forecast)","jir_category":"","jir_hashtags":"#HikariBusinessForm, #Earnings, #Quarterly, #Announcement, #Finance","jir_key_figures":"Net Sales: 5,785,840 thousand yen (Year-over-Year +1.0%)\nOperating Income: 332,458 thousand yen (Year-over-Year +274.9%)\nNet Income: 251,482 thousand yen (Year-over-Year +194.1%)","jir_meta_title":"Hikari Business Form Co., Ltd. Announces Q3 Financial Results for FY12\/2026 | Sales Increase, Full-year Outlook Revised","jir_meta_description":"Summary of Hikari Business Form Co., Ltd.'s Q3 results for the fiscal year ending December 2026: net sales 5,785,840 thousand yen, operating income 332,458 thousand yen, net income 251,482 thousand yen. Full-year net sales revised to 7,300,000 thousand yen. Full-year dividend forecast 50 yen; financial position remains solid.","jir_og_title":"Hikari Business Form Announces Q3 Financial Results | Sales Growth and Full-year Revision","jir_og_description":"Hikari Business Form reported revenue and profit growth in Q3. The full-year forecast has been revised and dividend policy includes TBD for the year-end. Financial position remains strong.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59435,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-145797","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n