Financial

Summary of Consolidated Financial Results: Second Quarter Fiscal Year Ending March 31, 2016

Summary

The consolidated financial results for Hibiya Engineering, Ltd. for the first half of the fiscal year ending March 31, 2016, detail a period of challenging operating conditions within the Japanese construction sector. Despite a broader economic recovery supported by government stimulus, the company faced significant pressure from rising material and labor costs. The primary objective of the report is to provide a transparent account of the company’s financial performance and operational status during the six-month period ending September 30, 2015. Financial performance metrics indicate a contraction in business volume, with net sales declining 3.0% year-on-year to 27,252 million yen and orders received falling 5.3% to 35,863 million yen. While the company continued to implement cost-reduction measures, it reported an operating loss of 539 million yen, an improvement over the 975 million yen loss recorded in the same period of the previous year. Similarly, the ordinary loss narrowed to 331 million yen from 755 million yen, and the loss attributable to owners of the parent decreased to 270 million yen from 494 million yen. The company’s financial position reflects a reduction in total assets to 72,023 million yen, largely driven by a significant decrease in accounts receivable from completed construction contracts. Total liabilities also saw a substantial decline to 14,646 million yen, primarily due to lower accounts payable. Regarding accounting methodology, the company adopted new standards concerning business combinations and consolidated financial statements starting in the first quarter of the fiscal year. These changes, which include updated terminology for non-controlling interests and revised allocation procedures for acquisition expenses, had no material impact on earnings. Management maintains its previously announced full-year forecast, projecting net sales of 74,000 million yen and an operating income of 2,500 million yen.

From the report

November 6, 2015 Summary of Consolidated Financial Results For the Second Quarter of Fiscal Year Ending March 31, 2016 [Japan GAAP] Company: Hibiya Engineering, Ltd. Stock exchange listing: Tokyo Stock Exchange (First Section) Stock code: 1982 URL: http://www.hibiya-eng.co.jp/English Representative Director: Haruki Nomura, President Contact: Toshiaki Ikebe, Manager of Finance Division Tel: 03-6803-5960 Date of filing of quarterly securities report: November 6, 2015 (tentative) Date of commencement of dividend payment: December 9, 2015 (tentative) Supplementary explanatory documents: No Earnings presentation: Yes (For institutional investors and analysts) (Yen in millions, rounded down, figures in parentheses indicate negative amounts or percentages) 1. Financial results for the first half of the fiscal year ending March 2016 (April 1, 2015 – September 30, 2015) (1) Result of operations (Consolidated, year-to-date) (Percentage figures represent year on year changes) Net sales Operating income Ordinary income Profit attributable to owners of parent Million yen % Million yen % Million yen % Million yen % First half ended September 2015 27,252 (3.0) (539) - (331) - (270) - First half ended September 2014 28,104 7.1 (975) - (755) - (494) - Note: Comprehensive income: First half of FY3/2016: -784 million yen [-%], First half of FY3/2015: 276 million yen [-73.9%] Earnings per share Earnings per share fully diluted Yen Yen First half ended September 2015 (9.10) - First half ended September 2014 (16.41) -

04 7.1 (975) - (755) - (494) - Note: Comprehensive income: First half of FY3/2016: -784 million yen [-%], First half of FY3/2015: 276 million yen [-73.9%] Earnings per share Earnings per share fully diluted Yen Yen First half ended September 2015 (9.10) - First half ended September 2014 (16.41) - (2) Financial Position (Consolidated) Total assets Net assets Equity ratio Net assets per share Million yen Million yen % Yen As of September 30, 2015 72,023 57,377 76.9 1,871.33 As of March 31, 2015 84,725 58,939 67.2 1,912.49 Notes: Shareholders’ equity As of September 30, 2015: 55,366 million yen As of March 31, 2015: 56,935 million yen 2. Dividends Dividend per share End of 1Q End of 2Q End of 3Q End of FY Full year Yen Yen Yen Yen Yen Fiscal year ended March 2015 - 16.00 - 16.00 32.00 Fiscal year ending March 2016 - 20.00 Fiscal year ending March 2016 (estimate) - 20.00 40.00 Note: Change in the estimation of dividend from the latest announcement: No 3. Forecast for the fiscal year ending March 2016 (Consolidated, April 1, 2015 to March 31, 2016) (Percentage figures represent year on year changes) Net sales Operating income Ordinary income Net income Net income per share Million yen % Million yen % Million yen % Million yen % Yen Full year 74,000 3.7 2,500 26.0 3,300 7.9 2,000 (24.0) 67.18 Note: Change in the forecast from the latest announcement: No

* Notes (1) Changes in significant subsidiaries (Changes in specific subsidiaries accompanied by changes in the scope of consolidation): No (2) Use of of accounting methods specifically for the preparation of the quarterly consolidated financial statements: No (3) Changes in accounting principles and estimates, and retrospective restatement (a) Changes due to revision of accounting standards: Yes (b) Changes other than in (a): No (c) Changes in accounting estimates: No (d) Retrospective restatement: No Note: For more information, please see 2. Other Information (Note), Changes in accounting principles and estimates, and retrospective restatement. (4) Number of shares outstanding (common shares) (a) Shares outstanding (including treasury shares) As of September 30, 2015: 31,000,309 As of March 31, 2015: 31,000,309 (b) Treasury shares As of September 30, 2015: 1,413,590 As of March 31, 2015: 1,229,704 (c) Average number of shares (quarterly consolidated cumulative period) Period ended September 30, 2015: 29,695,517 Period ended September 30, 2014: 30,136,343 *Description of quarterly review procedure implementation status The rule mandating a review of quarterly financial statements (under the Financial Instruments and Exchange Act) does not apply to this Summary of Financial Results. The quarterly review procedure process based upon the Financial Instruments and Exchange Act has been completed at the time of disclosure of this report.

review of quarterly financial statements (under the Financial Instruments and Exchange Act) does not apply to this Summary of Financial Results. The quarterly review procedure process based upon the Financial Instruments and Exchange Act has been completed at the time of disclosure of this report. Forward-looking statements, important Notes, etc. These materials contain forward-looking statements that are based on information available to management as of the date of this report. Actual results may be materially different from these forecasts for a number of reasons. This is an English translation of the captioned report. This translation is prepared and provided for the purpose of the reader’s convenience. All readers are recommended to refer to the original version in Japanese of the report for complete information.

Index for Supplementary Information 1. Results of Operations ............................................................................................................................................. 2 (1) Overview on consolidated business performance......................................................................................... 2 (2) Overview of financial condition ..................................................................................................................... 2 (3) Forecast........................................................................................................................................................ 2 2. Other information (Note) ......................................................................................................................................... 2 Changes in accounting principles and estimates, and retrospective restatement...................................................... 2 3. Quarterly Consolidated Financial Statements......................................................................................................... 3 (1) Quarterly consolidated balance sheet........................................................................................................... 3 (2) Quarterly consolidated statements of income and consolidated statements of comprehensive income....... 5 Quarterly consolidated statements of income ............................................................................................... 5 Quarterly consolidated statements of comprehensive income......................................................................

comprehensive income....... 5 Quarterly consolidated statements of income ............................................................................................... 5 Quarterly consolidated statements of comprehensive income...................................................................... 6 (3) Notes to consolidated financial statements................................................................................................... 7 (Going concern assumptions).................................................................................................................................... 7 (Significant change in shareholders’ equity) .............................................................................................................. 7

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Words: 2,348
Format: PDF
Type: Financial

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