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HEIAN CEREMONY SERVICE, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 2%, Second Half Dividend Postponed

Tue Feb 10, 2026 4:00 pm JST Earnings

2344 HEIAN CEREMONY SERVICE CO.,LTD. 【J-GAAP】

Earnings Report

HEIAN CEREMONY SERVICE CO.,LTD. <2344> [TSE Std] announced its financial results after the market closed on February 10th (16:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) was 1.17 billion yen, a 1.8% increase compared to the same period last year. However, Progress toward the full-year plan of 2.06 billion yen was 57.1%, also falling below the five-year average of 66.1%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the January to March period (4Q) is expected to grow 21.7% from the same period last year, reaching 0.88 billion yen.

At the same time, , the company has decided to forgo the the second half of 18 yen for the current fiscal year.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit grew 8.8% from the same period last year, reaching 0.53 billion yen. The operating profit margin rose from 17.1% in the same period last year to 18.0%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2023 7,324 1,100 1,198 638 52.5 68.0 Feb 7, 2024 J-GAAP
Apr - Dec, 2024 7,677 1,087 1,158 807 67.4 61.4 Feb 7, 2025 J-GAAP
Apr - Dec, 2025 7,633 1,059 1,179 831 69.9 57.1 Feb 10, 2026 J-GAAP
YoY -0.6% -2.6% +1.8% +3.0% +3.7%

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2025 Prev 6,101 1,325 1,418 887 75.0 18 Nov 6, 2025 J-GAAP
Oct - Mar, 2025 New 6,101 1,325 1,418 887 75.0 0 Feb 10, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 10,982 1,888 2,066 1,351 114.2 36 May 7, 2025 J-GAAP
Mar, 2026 New 10,982 1,888 2,066 1,351 114.2 18 Feb 10, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 5,635 1,118 1,217 883 73.7 18 May 7, 2025 J-GAAP
Oct - Mar, 2025 Guidance 6,101 1,325 1,418 887 75.0 0 Feb 10, 2026 J-GAAP
YoY +8.3% +18.5% +16.5% +0.5% +1.8%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 10,081 1,631 1,762 888 73.3 30 May 7, 2024 J-GAAP
Mar, 2025 10,597 1,742 1,887 1,362 113.7 34 May 7, 2025 J-GAAP
Mar, 2026 Guidance 10,982 1,888 2,066 1,351 114.2 18 Feb 10, 2026 J-GAAP
YoY +3.6% +8.4% +9.5% -0.8% +0.5%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 2,715 463 488 328 27.4 17.1 Feb 7, 2025 J-GAAP
Jan - Mar, 2025 2,920 655 729 555 46.3 22.4 May 7, 2025 J-GAAP
Apr - Jun, 2025 2,536 370 412 309 25.9 14.6 Aug 7, 2025 J-GAAP
Jul - Sep, 2025 2,345 193 236 155 13.0 8.2 Nov 7, 2025 J-GAAP
Oct - Dec, 2025 2,752 496 531 367 30.9 18.0 Feb 10, 2026 J-GAAP
YoY +1.4% +7.1% +8.8% +11.9% +12.7%

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