Consolidated 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 yen, a 52.5 % decline from the same period in 2025, while operating loss widened to 174.6 million yen from a 256.1 million yen loss in the prior year. Comprehensive loss for the quarter reached 169.2 million yen, and net equity decreased to 7.53 billion yen from 7.87 billion yen, reflecting a 4.3 % drop in shareholders’ equity and a 1.0 % decline in the equity ratio.

Segment analysis shows the entertainment division, which includes game development and digital distribution on platforms such as PlayStation Network and Steam, contributed 450 million yen in sales but recorded a 59.9 million yen operating loss, largely due to general administrative costs. The student dormitory and other services segment grew sales by 25.4 % to 30.1 million yen, yet still incurred a 3.5 million yen operating loss.

Balance‑sheet highlights include total assets of 10.81 billion yen, down 341 million yen from the previous year, and a modest increase in cash and deposits. Liabilities fell slightly to 3.28 billion yen, driven by a reduction in accounts payable and long‑term debt. Equity remained strong at 68.6 % of assets.

Management maintains that the company’s strategic focus on development, sales expansion, and productivity improvement will support recovery. Forecasts for the second quarter and full year remain unchanged, with expected sales of 1.40 billion yen for the second quarter and 4.77 billion yen for the year, reflecting a modest 9.9 % decline from the prior year. The company continues to monitor market conditions and adjust its operating plan accordingly.