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HIP, Jul-Sep (2Q) Ordinary Profit Decreases by 10%
2136 HIP CORPORATION 【J-GAAP】
Earnings ReportHIP CORPORATION <2136> [TSE Std] announced its financial results after the market closed on November 5th (16:00). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending March 2026 (April to September) was 263 million yen, a 2.6% decrease compared to the same period last year. Progress toward the full-year plan of 569 million yen was 46.2%, almost the same as the five-year average of 45.8%.
Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the October to March period (second half) is expected to grow 4.1% from the same period last year, reaching 306 million yen.
In the most recent three-month period, from July to September (2Q), the ordinary profit decreased to 116 million yen, a 10.1% decrease compared to the same period last year. The operating profit margin worsened from 8.7% in the same period last year to 7.4%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2023 | 2,813 | 257 | 256 | 224 | 56.4 | 46.5 | Nov 8, 2023 | J-GAAP |
| Apr - Sep, 2024 | 2,935 | 271 | 270 | 184 | 47.1 | 47.9 | Nov 6, 2024 | J-GAAP |
| Apr - Sep, 2025 | 3,078 | 260 | 263 | 181 | 46.6 | 46.2 | Nov 5, 2025 | J-GAAP |
| YoY | +4.9% | -4.1% | -2.6% | -1.6% | -1.0% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2025 Guidance | 3,054 | 208 | 208 | 140 | 36.0 | 0 | May 8, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 3,078 | 260 | 263 | 181 | 46.6 | 0 | Nov 5, 2025 | J-GAAP |
| Revision Rate | +0.8% | +25.0% | +26.4% | +29.3% | +29.4% |
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 | 3,034 | 294 | 294 | 229 | 58.6 | 54 | May 8, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 3,183 | 308 | 306 | 204 | 52.8 | 70 | Nov 5, 2025 | J-GAAP |
| YoY | +4.9% | +4.8% | +4.1% | -10.9% | -10.0% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 5,660 | 554 | 550 | 388 | 97.9 | 50 | May 8, 2024 | J-GAAP |
| Mar, 2025 | 5,969 | 565 | 564 | 413 | 105.7 | 54 | May 8, 2025 | J-GAAP |
| Mar, 2026 Guidance | 6,261 | 568 | 569 | 385 | 99.6 | 70 | May 8, 2025 | J-GAAP |
| YoY | +4.9% | +0.5% | +0.9% | -6.8% | -5.8% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 1,477 | 129 | 129 | 88 | 22.5 | 8.7 | Nov 6, 2024 | J-GAAP |
| Oct - Dec, 2024 | 1,555 | 225 | 224 | 155 | 39.6 | 14.5 | Feb 5, 2025 | J-GAAP |
| Jan - Mar, 2025 | 1,479 | 69 | 70 | 74 | 18.9 | 4.7 | May 8, 2025 | J-GAAP |
| Apr - Jun, 2025 | 1,541 | 147 | 147 | 101 | 26.1 | 9.5 | Aug 6, 2025 | J-GAAP |
| Jul - Sep, 2025 | 1,537 | 113 | 116 | 80 | 20.6 | 7.4 | Nov 5, 2025 | J-GAAP |
| YoY | +4.1% | -12.4% | -10.1% | -9.1% | -8.5% |
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