Q1 Financial Results: Q1 2026

The quarterly report for the first quarter of fiscal 2026 presents a sharp contraction in revenue and profitability for Nippon One Software. Total sales fell to ¥480 million, a 52.5 % decline from the same period in fiscal 2025, while operating loss widened to ¥174.6 million from a ¥256.1 million loss previously. Ordinary loss reached ¥135.4 million, and net loss attributable to parent shareholders rose to ¥169.2 million, a 93.9 % increase year‑on‑year. Earnings per share declined to ¥–33.43 after potential adjustments.

Balance‑sheet metrics show a modest decline in total assets to ¥10.8 billion, with shareholders’ equity falling to ¥7.53 billion and the equity ratio slipping from 69.6 % to 68.6 %. Cash and cash equivalents increased by ¥380 million, offsetting reductions in accounts receivable and contract assets. Short‑term borrowings rose by ¥100 million, while long‑term debt decreased slightly.

Segment analysis attributes the majority of losses to the entertainment business, which recorded a ¥59.9 million operating loss against sales of ¥450 million (54.4 % drop). The student dormitory and other business, though smaller in revenue, improved its operating loss from ¥9.0 million to ¥3.5 million.

Management forecasts for the remainder of fiscal 2026 remain unchanged, projecting total sales of ¥4.77 billion and a net loss of ¥169.2 million for the year, with no adjustment to guidance. The report notes continued uncertainty in the gaming market due to inflationary pressures and global economic volatility, while highlighting ongoing efforts to strengthen development, sales, and productivity.