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HEIAN CEREMONY SERVICE, First Half Ordinary Profit Decreases by 3%, Jul-Sep Ordinary Profit Decreases by 26%

Fri Nov 7, 2025 3:30 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 November 7th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) decreased 3.3% from the same period last year to 0.64 billion yen. Progress toward the full-year plan of 2.06 billion yen was 31.4%, also falling below the five-year average of 38.6%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the October to March period (second half) is expected to grow 16.5% from the same period last year, reaching 1.41 billion yen.

In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit decreased to 0.23 billion yen, a 25.8% decrease compared to the same period last year. The operating profit margin significantly dropped from 11.9% in the same period last year to 8.2%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Sep, 2023 4,653 600 670 280 23.0 38.0 Nov 7, 2023 J-GAAP
Apr - Sep, 2024 4,962 624 670 479 40.0 35.5 Nov 7, 2024 J-GAAP
Apr - Sep, 2025 4,881 563 648 464 39.0 31.4 Nov 7, 2025 J-GAAP
YoY -1.6% -9.8% -3.3% -3.1% -2.7%

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 4,881 563 648 464 39.2 18 Nov 6, 2025 J-GAAP
Apr - Sep, 2025 Results 4,881 563 648 464 39.0 18 Nov 7, 2025 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% -0.7%

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 18 Nov 6, 2025 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 36 May 7, 2025 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
Jul - Sep, 2024 2,486 296 318 243 20.3 11.9 Nov 7, 2024 J-GAAP
Oct - Dec, 2024 2,677 432 488 328 27.4 16.1 Feb 7, 2025 J-GAAP
Jan - Mar, 2025 2,958 686 729 555 46.3 23.2 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
YoY -5.7% -34.8% -25.8% -36.2% -35.9%

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